Results 21 to 30 of about 100,496 (264)
Faktor-Faktor Yang Mempengaruhi Audit Report Lag Serta Dampaknya Terhadap Trading Volume Activity
Jurnal Ilmiah Wahana Akuntansi, 2022 This study was conducted to analyze the factors that affect audit report lag and its impact on trading volume activity. This research is divided into 2 models, the first is used to find out how leverage, company size, and KAP size affect audit report lag
Amrizal
doaj +1 more source
Industry expertise on audit committee and audit report timeliness
Cogent Business & Management, 2021 Motivated mainly by streams of research that suggest industry expertise of audit committee (AC) is the best-qualification for directors, and that evidence on the value of this expertise is limited.
Nahla Abdulrahman Mohammed Raweh +3 more
doaj +1 more source
Female Audit Partners and Extended Audit Reporting: UK Evidence [PDF]
Journal of Business Ethics, 2020 AbstractThis study investigates whether audit partner gender is associated with the extent of auditor disclosure and the communication style regarding risks of material misstatements that are classified as key audit matters (KAMs). Using a sample of UK firms during the 2013–2017 period, our results suggest that female audit partners are more likely ...
Elmahgoub, Mohamed +2 more
openaire +4 more sources
Akuntansi dan Teknologi InformasiPurpose – This study aims to examine the factors that influence audit report lag, including auditor reputation, audit opinion, and audit tenure, with the moderating role of information technology adoption across stock exchanges in three countries ...
Dilla Fadillatun Nisa +2 more
doaj +1 more source
Investigating the Relationship between Auditor Change and Audit Fee with Audit Report Lag of Pharmaceutical Companies Listed on the Tehran Stock Exchange [PDF]
حسابداری سلامت, 2014 Introduction: Audit report lag is directly associated with audit efficiency and timely announcement of earnings. Moreover, the time of audit report is one of the important factors in determining the timeliness of corporate financial reporting.
S. A. Vaez, V. Ahmadi
doaj
PENTINGKAH GOOD CORPORATE GOVERNANCE BAGI AUDIT REPORT LAG? [PDF]
Jurnal Akuntansi Multiparadigma, 2017 : Is Good Corporate Governance Important for Audit Report Lag? The purpose of this research is to examine the importance of good corporate governance for audit report lag. This research uses multiple regression analysis.
R Wedi Rusmawan Kusumah +1 more
doaj +1 more source
Natural Killer Cells in Paediatric Soft Tissue Sarcomas: A Systematic Review
Pediatric Blood &Cancer, EarlyView.ABSTRACT Paediatric soft tissue sarcomas (pSTS) are a rare and heterogeneous group of malignant tumours arising in tissues of mesenchymal origin. The role of natural killer (NK) cells in pSTS remains poorly understood, with evidence fragmented across small preclinical studies and early‐phase clinical trials.
Raya Dean +7 more
wiley +1 more source
OPINI AUDIT, AUDIT REPORT LAG, REPORTING DELAY, KAP, DAN EPS SEBAGAI DETERMINAN HARGA SAHAM
El Muhasaba: Jurnal Akuntansi, 2021 The information about company’s financial performance can be obtained by investor in company’s financial report. Some of the informations are audit opinion, audit report lag, reporting delay, KAP, and EPS.
Santika Maya Rindika +1 more
doaj +1 more source
Determining Parental Factors for Clinical Trial Attrition in Pediatric Acute Lymphoblastic Leukemia
Pediatric Blood &Cancer, EarlyView.ABSTRACT Background/Objectives Despite high enrollment rates on Children's Oncology Group (COG) protocols, attrition after initial consent is challenging, introducing bias and prolonging trial completion. While adult oncology literature has identified predictors of withdrawal, little is known about caregiver decision‐making for child participation in ...
Kimberly L. Stathas +3 more
wiley +1 more source
Auditor characteristics and audit report lag: A research from the Indonesian Stock Exchange
Jurnal Akuntansi dan Auditing Indonesia, 2023 This study aims to determine the effect of auditor specialists, auditor reputation, auditor gender, auditor education level, and auditor professional certification on audit report lag by using research objects, namely all companies listed on the ...
Finka Febrianingrum +4 more
doaj +1 more source