Results 71 to 80 of about 1,121,621 (271)
Kompartemen: Jurnal Ilmiah AkuntansiPenelitian ini bertujuan untuk menganalisis faktor-faktor yang memengaruhi ketepatan waktu penyampaian pelaporan keuangan perusahaan terdaftar di Bursa Efek Indonesia (BEI). Penelitian ini menggunakan pendekatan Eghosa et al.
Meiryani Meiryani +1 more
doaj +1 more source
Is Mandatory Audit Firm Rotation Necessary?
, 2015 This study investigates voluntary audit firm rotation in order to determine if mandatory audit firm rotation as proposed by the Public Company Accounting Oversight Board (PCAOB) is necessary or if voluntary audit firm rotation is an acceptable alterative.
Oster, Katherine
core
Business Strategy and the Environment, EarlyView.ABSTRACT Widespread digital adoption has challenged our understanding of how these tools reshape collaboration, trust and sustainability outcomes across different institutional and network contexts. As networks now pursue resilience and sustainable development in parallel, we map emerging research directions and identify how collaboration and ...
Ari Carisza Graha Prasetia +1 more
wiley +1 more source
PENGARUH AUDIT TENURE, FIRM SIZE DAN FIRM AGE TERHADAP AUDIT DELAY
Dinamika: Jurnal Manajemen Sosial EkonomiThe purpose of this study is to determine the effect of audit tenure, firm size and firm age on audit delay. The research covers 48 real estate companies on the Indonesia Stock Exchange from 2019 to 2021, purposive sampling techniques. By using the SPSS v24 tool to perform multiple linear regression analysis.
Bambang Widjanarko Susilo +3 more
openaire +1 more source
The Impact of Auditor Rotation on the Audit Quality: A Field Study from Egypt [PDF]
Lack of audit quality and subsequent audit failures result mainly from a lack of independence which is considered to be a consequence of the extended auditor client relationship.
Diana Mostafa, Magda Hussien
core
Board Networks and Corporate Carbon Emissions: A Cross‐Country Analysis of Causal Effects
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines whether board networks influence corporate carbon emissions and the strategic pathways through which firms decarbonize. Using a sample of 1952 firms across 48 countries from 2003 to 2020, we employ dynamic stacked regressions that exploit exogenous carbon‐regulation shocks affecting firms connected through shared third ...
Katarzyna Burzynska +3 more
wiley +1 more source
Audit Fees and Financial Statement Restatements: The Moderating Role of Audit Quality [PDF]
پژوهشهای تجربی حسابداریThis study investigates the impact of audit fees on financial statement restatements among companies listed on the Tehran Stock Exchange, considering the moderating role of audit quality, specifically auditor tenure and audit firm size.
Shadi Hasanzadeh +1 more
doaj +1 more source
Tenure, Franklin, March 15, 2007 [Interview]
, 1930 Franklin Tenure was interviewed on March 15, 2007, by Kim Tenure about his experiences during World War II.World War ...
Tenure, Franklin
core
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines whether CEO risk orientation shapes environmental sustainability disclosure (ESD) and how institutional constraints condition this relationship. We argue that environmental disclosure constitutes a strategic exposure decision because greater transparency can increase regulatory scrutiny and stakeholder pressure.
Muhammad Jameel Hussain +3 more
wiley +1 more source
Tata kelola perusahaan dan pengaruhnya terhadap struktur modal
Jurnal Ekonomi Modernisasi, 2020 This research aims to determine the impact of board composition, ownership structure, and firm characteristics on the capital structure of non-financial companies listed on the Indonesia Stock Exchange.
Widijaya Widijaya, Peny Peny
doaj +1 more source