Results 21 to 30 of about 8,123,805 (276)
The effect of auditor characteristics on tax avoidance of Iranian companies: Danang – the livable city of Vietnam in the minds of students [PDF]
Journal of Asian Business and Economic Studies, 2020 Purpose – The purpose of this paper is to investigate the relationship between auditor characteristics and the level of tax avoidance in an emerging market.
Mahdi Salehi +2 more
doaj +1 more source
Jurnal Akuntansi Indonesia, 2015 Audit Fee is a dilemmatic problem for an auditor because auditor get a fee from the audited client. On the other side, auditor must be independent in giving their opinion while they also get a fee for services rendered.
Gandhi Prayurgi
doaj +1 more source
Audit firm attributes and financial performance: Traditional vs market-based measures in listed Nigerian manufacturing firms [PDF]
Accounting and Financial ControlType of the article: Research Article A comparative assessment of how audit firms’ attributes affect financial performance using both market-based and traditional metrics remains limited in emerging markets.
Olusola Kikelomo Akinlawon +3 more
doaj +1 more source
Audit market competition: auditor changes and the impact of tendering [PDF]
, 1998 Increased competition within the external audit market and the recent phenomenon of audit tendering has renewed interest in the factors influencing auditor changes.
Fearnley, Stella +5 more
core +1 more source
Accounting and Management Journal, 2023 This research was conducted to determine the effect of company size and solvency on audit delay with profitability as a moderating variable in food and beverage sub-sector manufacturing companies listed on the IDX for the 2016-2021 period.
Roza Mulyadi, Dwi Fitrianingsih
doaj +1 more source
SAR (Soedirman Accounting Review): Journal of Accounting and Business, 2017 This research is purposed to find out the effect of family ownership and Good Corporate Governance toward the earning quality and firm performance of the company listed in Indonesian Stock Exchange from 2012 up to 2014.
Anna Mathova +2 more
doaj +1 more source
The Effect of Time Budget Pressure and Competence on Audit Quality with Audit Supervision as the Moderation Variable in Public Accounting Firms in South Sumatra [PDF]
Облік і фінанси, 2020 Public accounting refers to a business that provides accounting services to other firms. Public accountants provide accounting expertise, auditing, and tax services to their clients.
Christian Damar Sagara Sitepu +2 more
doaj +1 more source
The Effect of Variables on Qualified Audit Report [PDF]
مطالعات تجربی حسابداری مالی, 2007 In this research, the effect of firm size, current ratio Total liabilities/ total assets ratio and accounts receivable/total assets ratio variables on qualified audit report and relationship between previous year's audit report and audit firm’s type with
Seyed Hossein Sajadi +3 more
doaj
Determinants of audit fees: Auditor status, risk, report lag, and ownership structure
Akuntansi dan Teknologi InformasiPurpose – This study aims to analyze the factors influencing audit fees in financial sector companies listed on the Indonesia Stock Exchange (IDX). The variables examined include audit firm status, company risk, audit report lag, and type of ownership.
Stefanie Kristiana, Yenni Carolina
doaj +1 more source
Do the organization types of audit firms matter to earnings conservatism? Evidence from China [PDF]
Investment Management and Financial Innovations, 2017 This study explores whether legal liability of audit firms is associated with client’s earnings conservatism. In China, audit firms are allowed to choose between legal forms of general partnership (GP) and limited liability corporation (LLC). Because partner auditor is personally liable for all partners’ service in general partnership form, that will ...
openaire +1 more source