Results 31 to 40 of about 712,398 (352)
Jurnal 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
Jurnal 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
The Effects of Personality Type on the Audit Quality (Case study: Evidence from Supreme Audit Court Auditors of Iran) [PDF]
حسابداری دولتی, 2020 Subject and Purpose of the Article: Audit quality as a function of auditor's performance is influenced by his or her personality type. The audit quality of the Auditors of Supreme Audit court is of particular importance and its enhancement will improve ...
mohammad hossein safarzadeh +2 more
doaj +1 more source
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara, 2022 This study aimed to determine the impact of professional skepticism, audit time pressure, and remote audit during the COVID-19 pandemic on audit quality and the effect of remote audits on the relationship between professional skepticism and audit ...
Kristiyanto Bayu Saputro +1 more
doaj +1 more source
Audit Leadership Diversity and Audit Quality [PDF]
SSRN Electronic Journal, 2020 We examine whether a culture emphasizing diversity in accounting firms, as embodied by the diversity of local offices’ audit leaders, influences audit quality. An organizational culture that emphasizes diverse perspectives and experiences can have a permeating influence on the execution of all local audits.
Timothy A. Seidel +3 more
openaire +1 more source
Pediatric Blood &Cancer, EarlyView.ABSTRACT Objectives To identify predictors of chronic ITP (cITP) and to develop a model based on several machine learning (ML) methods to estimate the individual risk of chronicity at the timepoint of diagnosis. Methods We analyzed a longitudinal cohort of 944 children enrolled in the Intercontinental Cooperative immune thrombocytopenia (ITP) Study ...
Severin Kasser +6 more
wiley +1 more source
Developing a framework for audit quality management in audit firms
Zeszyty Teoretyczne Rachunkowości, 2014 Over the last few decades audit quality has been investigated by many scholars, although it still hasn’t been properly conceptualized and lacks one common definition.
Darius Vaicekauskas +1 more
doaj +3 more sources
Does Quality of Audit Committee Enhance Audit Quality?
International Journal of Professional Business Review, 2023 Purpose: This study investigates whether quality of audit committee affects audit quality of Korean listed firms using panel data during the period 2008 to 2018. Theoretical framework: Recent studies show that characteristics of audit committees such as size, activity, and expertise have a significant impact on the monitoring of the financial ...
openaire +2 more sources
THE EFFECT OF SURPLUS FREE CASH FLOW AND AUDIT QUALITY ON EARNINGS MANAGEMENT (Empirical Study on Manufacturing Companies Listed on The Indonesia Stock Exchange from 2013-2016) [PDF]
, 2017 This study aims to investigate the influence of surplus free cash flow on earnings management, as well as the interaction between audit quality and surplus free cash flow.
ABDURACHMAN, Abdurachman, FUAD, Fuad
core
Therapeutic Apheresis and Dialysis, EarlyView.ABSTRACT Background Chronic kidney disease is a growing public health problem worldwide, and the number of patients requiring renal replacement therapy is steadily increasing. Türkiye has experienced a similar rise in both the incidence and prevalence of renal replacement therapy over the past decades; however, national‐level projections of future ...
Arzu Akgül +2 more
wiley +1 more source