Results 11 to 20 of about 7,392,256 (243)

Audit Committees and Financial Reporting Quality [PDF]

open access: yes, 2013
This thesis examines the impact of audit committee characteristics on financial reporting quality in the context of a large sample of UK companies over the period 2007-2010.
Ghafran, Chaudhry
core   +5 more sources

Effect of Tenure, Audit Specialization, and KAP's Reputation on the Quality of Audit Mediated by Audit Committees

open access: yesAccounting Analysis Journal, 2019
The purpose of doing research is to analyze the influence of tenure, specialty audit, Audit Firm's reputation on quality auditing, and third variable interaction of audit quality when moderated by audit committee.
Rifqi Tri Atmojo, Sukirman Sukirman
doaj   +1 more source

Audit Tenure, Audit Firm Reputation and Audit Quality Study on Indonesian Manufacture Companies

open access: yesJurnal AKSI (Akuntansi dan Sistem Informasi), 2022
The debate on audit quality still continues due to different results and arguments on audit tenure, audit firm reputation and audit quality. This study provides empirical evidence on the differentiation of audit quality by considering the audit tenure ...
David Pesudo, Kavita Devira Nugroho
doaj   +1 more source

Audit partner rotation, and its impact on audit quality: Evidence from India

open access: yesCogent Economics & Finance, 2021
Using multiple indicators of audit quality, the study examines the impact of audit partner rotation on audit quality in India based on 1,694 firm years for the period of 2011–2017 when the institutional set up for audit partner rotation was voluntary ...
Partha Mohapatra   +3 more
doaj   +1 more source

Dinamika Tim Audit Dan Kualitas Audit

open access: yesJurnal Manajemen Teori dan Terapan, 2016
Audit quality is an important outcome of the work performed by audit team. Works of audit firm generally performed by team and teamwork performance will lead to a good audit quality. Good audit quality, in turn, will result in good audit report.
Yefta Andi Kus Nugroho   +1 more
doaj   +1 more source

Quality audit typology and methodology

open access: yesBuhalterinės Apskaitos Teorija ir Praktika, 2014
The methodology of audit is extensively researched both foreign and Lithuanian authors, but there isn’t a full theory of audit, in which is mentioned all the currently existing types of audit.
Indrė Pečiulytė, Juozas Ruževičius
doaj   +1 more source

The Impact of Audit Committe Characteristics on Audit Quality

open access: yesJurnal Akuntansi, 2019
This research was conducted to investigate the effect of audit committee characteristics on audit quality. The characteristics of the audit committee used in this study are the number of audit committees, number of audit committee meetings, audit ...
Paradisa Sukma, Yustrida Bernawati
doaj   +1 more source

ANALISIS FAKTOR-FAKTOR PENENTU KUALITAS AUDIT DENGAN MORAL JUDGMENT SEBAGAI PEMODERASI (STUDI PADA BPK RI PERWAKILAN PROVINSI MALUKU UTARA)

open access: yesJurnal Akuntansi dan Auditing, 2014
This study generally aims to analyze determinants audit quality with moral judgment as the moderating and has a specific purpose to know; influence of competence on perceived audit quality, the influence of independence on perceived audit quality, the ...
Suriana AR. Mahdi
doaj   +1 more source

PENGARUH WORKLOAD DAN SPESIALISASI AUDITOR TERHADAP KUALITAS AUDIT DENGAN KUALITAS KOMITE AUDIT SEBAGAI VARIABEL PEMODERASI

open access: yesJurnal Akuntansi dan Keuangan Indonesia, 2011
This research aims to find empirical evidence about the impact of workload and specialization of auditors on audit quality. This research will also examine whether the quality of the audit committee can strengthen or weaken impact of workload and ...
Liswan Setiawan, Fitriany Fitriany
doaj   +1 more source

ANALISIS DAMPAK KUALITAS KOMITE AUDIT TERHADAP KUALITAS LAPORAN KEUANGAN PERUSAHAAN DENGAN KUALITAS AUDIT SEBAGAI VARIABEL MODERASI

open access: yesJurnal Akuntansi dan Keuangan Indonesia, 2013
This research is aimed to examine the impact of audit committee quality measured by audit committee expertise, audit committee size, and number of meeting on the quality of company financial reporting with an audit quality as a moderating variable.
Nurul Mutmainnah, Ratna Wardhani
doaj   +1 more source

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