Results 81 to 90 of about 8,123,805 (276)

Relationship between Change of Independent Auditor and Change of Audit Opinion [PDF]

مجله دانش حسابداری, 2013
The objective of this study is to investigate the effect of auditor change on audit opinion change, during a period of 9 years from 2002 to 2010. The study sample consists of 243 firms, listed in Tehran Stock Exchange.
doaj   +1 more source

Housing as Asset‐Based Welfare in Australia: An Investigation Through a Consumption Lens

Australian Journal of Social Issues, EarlyView.
ABSTRACT Housing asset‐based welfare has long been a key component of Australia's social policy. This resonates with a parallel literature identifying a trade‐off between homeownership and the size of nations' welfare states, wherein owner‐occupiers in smaller welfare states tend to come to rely on housing wealth to meet many of their welfare needs ...
Gavin A. Wood, Christopher Phelps, Silvia Salazar, Rachel Ong ViforJ   +3 more
wiley   +1 more source

Evaluation of Strategic Management and Growth Alternatives in Independent Auditing Firms Using Interval Type-2 Fuzzy ARAS Method

Journal of Intelligent Decision Making and Information Science
Independent audit firms (IAFs) need to base their strategic management and growth decisions on more logical and rational foundations due to the technological and digital transformation, which has been increasing pressure in the recent period, the intensification of competition in the industry, and the rapid and frequently changing structure of legal ...
Görçün, Ömer Faruk, Durmuş, Cem Niyazi   +1 more
openaire   +1 more source

Nothing to See Here: Researching Non‐Recent Child Abuse in Schools and the Politics of Silence

Australian Journal of Social Issues, EarlyView.
ABSTRACT While institutions, including schools, have responsibilities to protect children from harm, responses to instances of child sexual abuse have often exhibited avoidance and denial. Recent public inquiries in Australia revealed that some institutions, particularly in the Catholic sector, employed a deliberate strategy of silence which was used ...
John Crowley, Katie Wright, Kate O'Connor   +2 more
wiley   +1 more source

Faktor-Faktor Penentu ERC

Jurnal Akuntansi, 2014
This study examined determinant factors of ERC. The research use firms characteristics as determinant factor of ERC. Firms characteristics included three categories: structure-related variables, performance-related variables and market-related variables.
Christine Dwikarya Susilawati
doaj   +1 more source

An Analysis of the Effects of the Number of HAU, Type of Audit Opinion, Size of the Public Accounting Firm, ROA, and DER on Audit Delay in Banking Companies Listed on the Indonesian Stock Exchange

Journal Research of Social Science, Economics, and Management
This study aims to examine the influence of KAM, type of audit opinion, size of PAF, ROA, and DER on Audit Delay. The research uses a quantitative approach. The sample is selected using purposive sampling method, resulting in 96 banking companies that meet the research criteria. The data is analyzed using the OLS method with Eviews 13 software.
Veronikatani Veronikatani, Susanto Salim
openaire   +1 more source

Barriers and Enablers for Effective Support Coordination in the National Disability Insurance Scheme

Australian Journal of Social Issues, EarlyView.
ABSTRACT Support coordinators act as intermediaries between the National Disability Insurance Scheme (NDIS) and participants, facilitating access to funded supports. To optimise outcomes, they must navigate NDIS complexities, identify services that meet individual needs and engage with diverse stakeholders.
Sharyn McDonald, Lee Cubis, Di Winkler, Jacinta Douglas   +3 more
wiley   +1 more source

Factors Affecting Key Audit Matters Disclosure: Evidence from the Republic of Serbia

Management
Research Question: Which factors influence the level of disclosure of Key Audit Matters (KAMs) in the auditors’ reports of companies listed on the Belgrade Stock Exchange (BSE) in the period 2021–2023?
Jovana Stojanović, Milica Đorđević, Dejan Spasić   +2 more
doaj   +1 more source

Abnormal Audit Profits or Costs and Factors Affecting Audit Fees [PDF]

Journal of Business, Communication and Technology
Audit fees are considered important issues for the client and the auditors and a critical component of corporate governance in business environment. Abnormal audit profits or costs can signal underlying issues in audit quality, auditor independence, or ...
Mahmoud Lari Dashtbayaz, Zahra Rezazadeh, Toktam Safdel   +2 more
doaj   +1 more source

The Impact of Related-party Transactions on Earnings’ Management of Jordanian Non-financial Listed Companies: The Moderating Role of Audit-firm Type

Jordan Journal of Business Administration
This study aims at investigating the impact of related-party transactions on earnings’ management of the Jordanian non-financial listed companies and the impact of the Audit-firm Type as a moderating variable on this relationship. Content analysis of the financial reports of the non-financial companies was used to achieve the objectives of the study ...
Hamzeh Aboud Al-Manaseer, Ali Al-Thuneibat, Ahmad Ahmad   +2 more
openaire   +1 more source