Results 31 to 40 of about 8,478,060 (300)
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 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
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How Big-4 Firms Improve Audit Quality
Management Sciences, 2020 This paper studies whether and how Big-4 firms provide higher-quality audits than non-Big-4 firms. Specifically, we first examine a Big-4 effect and then explore three sources of the Big-4 effect.
Limei Che +2 more
semanticscholar +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
Loan loss provisions and audit quality: Evidence from MENA Islamic and conventional banks
Quarterly Review of Economics and Finance, 2020 This paper examines the impact of audit quality on earnings management through loan loss provisions among both conventional and Islamic banks operating in MENA countries. Using the Generalised Method of Moments (GMM) and Random Effects, we found that Big-
R. Salem, M. Usman, Ernest Ezeani
semanticscholar +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
Annals of Clinical and Translational Neurology, EarlyView.ABSTRACT Objective Glioma recurrence severely impacts patient prognosis, with current treatments showing limited efficacy. Traditional methods struggle to analyze recurrence mechanisms due to challenges in assessing tumor heterogeneity, spatial dynamics, and gene networks.
Lei Qiu +10 more
wiley +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
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