Results 11 to 20 of about 924 (220)
Sketsa BisnisIntroduction; Environmental issues in coastal areas, such as the reduction of mangrove forest areas in the Pesisir Timur Surabaya (PAMURBAYA), are driven by urban development and environmentally unfriendly human activities.
Ayu Aulia Oktaviani +3 more
doaj +2 more sources
Long-term audit engagements and opinion shopping: Spanish evidence
Accounting Forum, 2006 Abstract Auditor tenure is an issue that has attracted considerable attention recently. This interest has focused mainly on determining whether long-term audit contracts improve the quality of the service. So far, research has failed to provide a definite answer to this question.
Emiliano Ruiz-Barbadillo +1 more
exaly +3 more sources
Concentration of the supply chain and audit opinion shopping: the case of China
China Journal of Accounting Studies, 2018 The supervision and governance of opinion shopping have been an important issue for academics and regulators all over the world.
Shuang Xue
exaly +2 more sources
Akuntansi dan Teknologi InformasiPurpose – This research aims to investigate the effect of financial distress, opinion shopping, prior opinion, and audit tenure on a going-concern audit opinion.
Elisabeth Sry Rahayu Sitindaon +1 more
doaj +2 more sources
Characteristics of the audit committee and auditor opinion shopping
حسابداری و شفافیت مالیPurpose: Agency theory emphasizes the role of the audit committee in assuring shareholders and reducing agency problems. The audit committee is a corporate governance mechanism that, if effective, minimizes suspicious audit changes that signal the ...
Kazem Shamsadini +2 more
doaj +2 more sources
Auditor's Features and Opinion Shopping [PDF]
فصلنامه بورس اوراق بهادار, 2022 The purpose of this study was to investigate the relationship between the auditor's features and the opinion shopping in companies admitted to Tehran Stock Exchange (TSE).
Kabir Saber Mobasser +3 more
doaj +1 more source
FACTORS AFFECTING THE FINANCIAL AND NON-FINANCIAL RATIOS ON GOING-CONCERN AUDIT OPINION
Assets: Jurnal Akuntansi dan Pendidikan, 2021 This study aims to determine the factors affecting the financial and non-financial ratios' ongoing concern audit opinion. Data were obtained from 31 property and real estate sub-sector companies listed on the Indonesia Stock Exchange (IDX) from 2014-2017,
Icuk Rangga Bawono +2 more
doaj +1 more source
DETERMINANTS OF ACCEPTANCE OF GOING CONCERN AUDIT OPINION ON MANUFACTURING COMPANIES IN INDONESIA
Accounting Profession Journal (APAJI), 2023 Many go public companies compete to maintain their business and gain stakeholders’ trust. The company has a responsibility to provide financial statements following Financial Accounting Standard.
Kenny Ardillah, Anindya Larassati
doaj +1 more source
The Relationship between Supervisory Independence and Auditor’s Opinion Shopping: Market Competition influence [PDF]
Iranian Journal of Accounting, Auditing & Finance, 2022 It is stated in the financial reporting literature that companies in a competitive industry will pursue better disclosure policies. On the other hand, Product market competition substitutes internal governance that reduces agency costs.
Mahmoud Mousavi Shiri, Atiye Eramiyan
doaj +1 more source
A Composite Index for Audit Opinion Shopping Based on Discriminant Analysis Technique [PDF]
بررسیهای حسابداری و حسابرسی, 2020 Objective: In this article, after reviewing the single index for, we introduce a composite index for measuring this by constructing composite index methodology. Methods: Using standard linear discriminant method, a weighted composite index was introduced.
Esmaeil Amiri, Hossein Fakhari
doaj +1 more source