Results 51 to 60 of about 33,431 (296)

APAKAH OPINI AUDIT PENTING DALAM MANAJEMEN SKANDAL KORUPSI DAN HUKUM?

open access: yesJurnal Akuntansi Multiparadigma, 2021
Abstrak - Apakah Opini Audit Penting dalam Manajemen Skandal Korupsi dan Hukum? Tujuan Utama - Penelitian ini berupaya menguji probabilitas karakteristik opini audit terhadap manajemen skandal korupsi dan hukum.
Indah Permata Sari   +2 more
doaj   +1 more source

Artificial Intelligence and Mental Well‐Being in Adult Education: Implications for Practice and Professional Responsibility

open access: yesNew Directions for Adult and Continuing Education, EarlyView.
ABSTRACT Mental well‐being is central to adult learner success, yet many adult education institutions lack capacity to provide timely and accessible support. This article examines how artificial intelligence (AI) can strengthen mental health–adjacent supports in adult and continuing higher education, with attention to professional practice and ...
Adam L. McClain, Thomas Wade
wiley   +1 more source

Auditor-management alignment and audit opinion: Evidence from Iran [PDF]

open access: yesManagement Science Letters, 2013
This study investigates the effect of auditor-management alignment on audit opinion over the period 2003- 2011 on 81 firms listed on the Tehran Stock Exchange using logistic regression analysis.
Bahman Banimahd   +2 more
doaj  

Audit Opinion and Fraud in Local Government: Case of Indonesia

open access: yes, 2021
This paper aims to examine the relationship between government audit opinion and fraud in local government in Indonesia. We utilize logistic regression analysis to test the hypothesis using a sample of 28 local governments in West Java province in ...
Muhammad Rizkarmen; The Audit Board of The Republic of Indonesia (BPK RI)   +2 more
core  

Water Permeates and Plasticizes Amorphous Carbon Dots: Unraveling the Inner Accessibility of the Nanoparticles by Glass Transition Studies

open access: yesAdvanced Materials, EarlyView.
The water permeability of amorphous carbon dots (CDs) is demonstrated by investigating their plasticization. Novel polyamide‐based and amorphous nanoparticles are synthesized by controlling their inner packing density. Water plasticization is evidenced by the decrease of the CDs glass transition temperature with increasing the hydration degree.
Elisa Sturabotti   +8 more
wiley   +1 more source

THE INFLUENCE OF AUDIT TENURE, AUDIT OPINION, KAP REPUTATION AND AUDITOR SWITCH ON AUDIT REPORT LAG WITH AUDITOR INDUSTRY SPECIALIZATION AS A MODERATION VARIABLE

open access: yesЕкономіка та суспільство, 2023
The purpose of this paper is to test and evaluate how much influence Audit Tenure, Audit Opinion, Public Accounting Firm Reputation, Auditor Switching, and Auditor Industry Specialization as moderator variable has on Audit Report Lag. This research uses
Dessika Kosasih   +2 more
doaj   +1 more source

Wine Tourism as a Catalyst for Sustainable Performance: The Mediating Role of Corporate Legitimacy and Green Innovation

open access: yesAgribusiness, EarlyView.
ABSTRACT This study aims to explore the influence of Wine Tourism (WT) on the Sustainable Performance (SP) of wineries in Spain. It particularly investigates how Corporate Social Legitimacy (CSL) and Green Innovation (GI) may act as intermediary factors in this relationship.
Javier Martínez‐Falcó   +3 more
wiley   +1 more source

Audit Opinion and Audit Report Lag [PDF]

open access: yes, 2022
Financial statements are one of the sources of information used by internal and external parties of a company for decision making. These statements are audited by a public accountant, hence the presented information go through an independent assessment
Febriyanti, Galuh Artika
core   +2 more sources

ANALISIS PENGARUH RASIO KEUANGAN DAN FAKTOR NON KEUANGAN TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN (Studi Empiris Pada Perusahaan Manufaktur di BEI tahun 2008-2010)

open access: yesJurnal Akuntansi dan Auditing, 2011
This research was aimed to analyze and to obtain empirical evidences on the relationship betweenfinancial ratios (liquidity, profitability, activity, leverage, sales growth, market value) and nonfinancial factors (company size, public accountant ...
Ariffandita Nuri Muttaqin   +1 more
doaj   +1 more source

The Impacts of Health and Environmental Information Nudges on Meat Choices: Where Does Goat Meat Fit?

open access: yesAgribusiness, EarlyView.
ABSTRACT Amidst a recent surge in US goat meat imports to meet growing demand, this study contributes to the meat demand literature by examining consumer preferences for goat meat, a relatively healthy and environmentally friendly alternative to other popular meats.
Binod Khanal   +2 more
wiley   +1 more source

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