Results 31 to 40 of about 8,358,707 (356)
THE IMPACT OF AUDIT QUALITY, AUDIT COMMITTEE AND FINANCIAL REPORTING QUALITY: EVIDENCE FROM MALAYSIA
International Journal of Economics and Financial Issues, 2020 In recent decades, there has been a noticeable increase in the practice of earnings management (EM) as a proxy for financial reporting, especially real activities, with effect on the quality of financial statements.
Shahanif Hasan, A. Kassim, M. A. Hamid
semanticscholar +1 more source
Komite Audit Sebagai Pemoderasi Pengaruh Workload dan Masa Perikatan Audit Pada Kualitas Audite
Jurnal Ilmiah Akuntansi dan Bisnis, 2016 This research aims to find empirical evidence about the impact of workload and audit tenure on audit quality and using audit committee as a moderating variable.
Theresia Julina Rusli +1 more
doaj +1 more source
Innate and discretionary accruals quality and corporate governance [PDF]
, 2010 This paper extends previous research on the association between corporate governance mechanisms and accruals quality. We derive measures of the discretionary and innate components of accruals quality and regress them against corporate governance ...
Kent, Pamela +2 more
core +1 more source
Quality audit typology and methodology
Buhalterinės 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 Interrelation between Audit Quality and Managerial Reporting Choices and Its Effects on Financial Reporting Quality [PDF]
, 2019 Two distinct lines of research have been dedicated to empirically testing how financial reporting quality (measured as the earnings response coefficient or ERC) is associated with management's choice of reporting bias and with audit quality.
AICPA +8 more
core +1 more source
The Effect of Auditor Type on Audit Quality in Emerging Markets: Evidence From Egypt
International Journal of Accounting and Information Management, 2020 Purpose Although a number of studies suggest that big audit firms provide higher audit quality in strict legal environments, empirical evidence remains inconclusive.
Mohamed M. El-Dyasty, Ahmed A. Elamer
semanticscholar +1 more source
The Impact of Audit Committe Characteristics on Audit Quality
Jurnal 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
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