Results 91 to 100 of about 879,283 (238)

CFO characteristics and audit report timeliness: the moderating role of audit partner tenure

Many studies have focused on the impact of corporate governance mechanisms on audit report lag. However, the influence of the chief financial officer (CFO) on audit report lag has been neglected. Therefore, the present study aims to examine the impact of
Bajary, Anas Rasheed Karamah
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PENGARUH TINGKAT KESIBUKAN AUDIT PARTNER, BIAYA AUDIT, DAN AUDIT TENURE TERHADAP KUALITAS AUDIT STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2015-2017 [PDF]

, 2019
Fara Bunga Mayang. The The Effect Of Audit Partner Busyness, Audit Fee, And Audit Tenure On Audit Quality In Manufacturing Companies Approved In The Indonesia Stock Exchange For Period 2015-2017. Faculty of Economics, State University of Jakarta.
MAYANG, FARA BUNGA
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Rethinking a positive‐sum game: US FDI location decisions in the presence of Chinese FDI

Global Strategy Journal, EarlyView.
Abstract Research Summary This study examines how rising Chinese outbound foreign direct investment (OFDI) in third‐country markets shapes US MNEs' foreign direct investment location decisions amid escalating US–China geopolitical rivalry. US firms initially benefit from complementary co‐location dynamics, as Chinese OFDI—particularly in infrastructure—
Injae Jeon, Jon Jungbien Moon
wiley   +1 more source

Negative learning emotions and learning goal orientation in teams: HRD implications

Human Resource Development Quarterly, Volume 36, Issue 1, Page 49-67, Spring 2025.
Abstract Utilizing insights from team regulation theory and social cognitive theory, this research conducted empirical testing through a field survey involving engineering teams. This research is significant as it inspires teams to effectively harness their learning capacity, thereby enhancing collective motivation for future success.
Kuang‐Jung Chen, Chieh‐Peng Lin, Na‐Ting Liu, Pei‐Chun Chen   +3 more
wiley   +1 more source

What Are We Learning About the Research‐Practice Gap From HRD Scholars and HRD Scholar‐Practitioners?

Human Resource Development Quarterly, EarlyView.
ABSTRACT The research‐practice gap (the gap) in HRD remains a significant challenge, hindering the application of academic research to practice and the integration of workplace challenges into research efforts. It is critical for HRD research to address the gap to develop evidence‐based solutions for learning and organizational performance. The purpose
Kelly Moore, Yonjoo Cho
wiley   +1 more source

The interaction effects of firm and partner tenure on audit quality

This paper investigates the impact of firm and partner tenure on audit quality, where audit quality is proxied by discretionary accruals. We study a sample of Spanish listed companies between 2005 and 2011 and address both the individual and the ...
Argilés Bosch, Josep M., García Blandón, Josep   +1 more
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Pursuing Leadership on One's Own Terms: A Human Resource Development Perspective on Leadership Aspiration, Identity, and Organizational Influence

Human Resource Development Quarterly, EarlyView.
ABSTRACT Leadership aspiration is not simply a product of ambition or capability, but a dynamic, context‐sensitive phenomenon shaped by how individuals understand leadership and whether pursuing it feels feasible, meaningful, and sustainable. Using phenomenographic analysis of semi‐structured interviews with 23 employees and drawing on Leadership ...
Bishakha Mazumdar, Stephanie Gilbert, Megan M. Walsh   +2 more
wiley   +1 more source

Other title: Compliance and Control Audit Reports published in 2010; Other title: Financial and Compliance Audit Reports published in 2010

, 2010
application/pdf; "A Report to the Legislative Post Audit Committee"--Cover.Financial and Compliance Audit Report : Kansas Public Employees Retirement System, Fiscal Year 2010 (December 2010) Compliance and Control Audit Report : American ...
Kansas. Legislature. Legislative Division of Post Audit.
core   +1 more source

Cohort Profile Update: The 1970 British Cohort Study (BCS70). [PDF]

Int J Epidemiol, 2023
Sullivan A, Brown M, Hamer M, Ploubidis GB.   +3 more
europepmc   +1 more source

The effect of audit partner tenure on client managers' accounting discretion

Purpose – This paper aims to examine the effect of audit partner tenure (PARTEN) on client managers' accounting discretion. Design/methodology/approach – The authors contend that, when a new audit partner is from the same audit firm as the outgoing audit
Neil Fargher, Ho-Young Lee, Vivek Mande
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