PENGARUH KUALITAS DAN AUDIT TENURE TERHADAP AUDIT REPORT LAG (Studi Kasus pada Kantor Akuntan Publik yang Mengaudit Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2013-2016) [PDF]
, 2018 This research aims to examine and find the empirical evidences about the effect of audit tenure and quality (audit firm subsector-industry-specialization and audit firm reputation) to audit report lag.
JANUARTI, Indira, TITISARI, Galuh
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Traceability of Agri‐Food Products: The Key to Conscious Trade
Agribusiness, EarlyView.ABSTRACT Globalization and growing concerns about sustainability have led to improvements in product traceability, quality, and sustainability. Traceability contributes to environmental protection and supports sustainable development by fostering transparency in agricultural practices and encouraging the responsible use of resources.
Scarlett Queen Almeida Bispo +5 more
wiley +1 more source
Expanding the education role to narrow the audit expectation gap: exploring the expectation gap’s existence among accounting students [PDF]
, 2018 Society perceives and expects more from auditor’s than what auditors can actually achieve. Society has been found to misperceive the role of an auditor, in particular, in regards to fraud, internal controls and going concern issues.
Saadeh, Ahmed, Weal, Melanie
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Agribusiness, EarlyView.ABSTRACT This study analyzes the effects of value co‐creation and creation of shared value in agricultural input marketing. This study used a sample of 178 agricultural companies in Costa Rica. The data were analyzed using partial least squares structural equation modeling (PLS‐SEM) with SMART PLS software. Our findings reveal the significant influence
Luis Ricardo Solís‐Rivera +1 more
wiley +1 more source
The Role of Certifications in Improving Household Food Security Among Peruvian Farmers
Agribusiness, EarlyView.ABSTRACT Achieving global food security requires sustainable transformations in agri‐food systems. Voluntary Sustainability Standards (VSS) such as Organic and Fairtrade aim to internalize certain social and environmental costs while promoting more equitable value distribution, improved market access, and sustainable production practices.
Lisa‐Marie Schulte, Awudu Abdulai
wiley +1 more source
Audit report on the Iowa Federal Family Education Loan Program Division, a Division of the Iowa College Student Aid Commission, for the year ended June 30, 2006 [PDF]
, 2007 Audit report on the Iowa Federal Family Education Loan Program Division, a Division of the Iowa College Student Aid Commission, for the year ended June 30 ...
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PENGARUH AUDIT TENURE TERHADAP AUDIT REPORT LAG (ARL) DENGAN SPESIALISASI INDUSTRI KANTOR AKUNTAN PUBLIK (KAP) SEBAGAI VARIABEL PEMODERASI [PDF]
, 2017 This research aims to examine the association between audit tenure and audit report lag (ARL) and the impact of audit firm industry specialization as moderating variable between audit tenure and audit report lag (ARL).
HARTONO, Chintya Stephania +1 more
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Laparoscopic Colorectal Surgery in the Era of Robotics: Evolution, Eclipse, or Equilibrium?
Annals of Gastroenterological Surgery, EarlyView.ABSTRACT Minimally invasive colorectal surgery has undergone a remarkable transformation over the past three decades. Laparoscopy, once viewed with skepticism, is now firmly established as a standard approach, supported by robust randomized trials demonstrating oncologic safety and improved recovery compared to open surgery.
Amanjeet Singh +3 more
wiley +1 more source