Results 21 to 30 of about 133,289 (309)

The Effects of Interaction among Audit Firms Ethical Culture, Audit Team Norms and Auditors Personality Type on Auditors' Intention to Report Detected Errors [PDF]

پژوهش‌های تجربی حسابداری, 2016
Lacking intention to report detected errors by independent auditors reduces the quality of their work and leads to audit firm failure. This study investigates the effects of interaction among auditors personality type, audit firm ethical culture and ...
Arezoo Aghaie, Noushin Ahmadi
doaj   +1 more source

The Influence of Industrial Specialization Auditor on Audit Report Lag

JABE (Journal of Accounting and Business Education), 2022
This study aimed at analyzing the impact of Industrial specialization auditor on audit report lag and how the related party transaction affects the relationship between Industrial specialization auditor and audit report lag.
Angelia Monique, Iman Harymawan
doaj   +1 more source

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, Abdulwahid Ahmed Hashed Abdullah, Hasnah Kamardin, Mazrah Malek   +3 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, Daniel T H Manurung   +1 more
doaj   +1 more source

Determinan audit report lag dengan adopsi teknologi informasi sebagai moderasi pada bursa efek tiga negara

Akuntansi dan Teknologi Informasi
Purpose – 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, Agus Widarsono, Mimin Widaningsih   +2 more
doaj   +1 more source

Artificial Intelligence and Mental Well‐Being in Adult Education: Implications for Practice and Professional Responsibility

New Directions for Adult and Continuing Education, EarlyView.
ABSTRACT Mental well‐being is central to adult learner success, yet many adult education institutions lack capacity to provide timely and accessible support. This article examines how artificial intelligence (AI) can strengthen mental health–adjacent supports in adult and continuing higher education, with attention to professional practice and ...
Adam L. McClain, Thomas Wade
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, Nina Dwi Setyaningsih   +1 more
doaj   +1 more source

GAD65 Antibody ELISA With Extended Reportable Range: Validation and Guidance for Neurological Practice

Annals of Clinical and Translational Neurology, EarlyView.
ABSTRACT Objective To (1) validate GAD65‐ELISA detection and quantification for type 1 diabetes mellitus and autoimmune neurological diagnoses, (2) correlate ELISA results (reference range < 5 IU/mL) with established radioimmunoprecipitation assay (RIA; ≤ 0.02 nmol/L), and (3) define ELISA clinical utility and pitfalls.
Andrew McKeon, Dana Olofson, Diana Anissian, Divyanshu Dubey, Eoin P. Flanagan, Max C. Herman, Sarosh R. Irani, Daniel H. Lachance, Maria A. Willrich, Sean Pittock, John R. Mills, Anastasia Zekeridou   +11 more
wiley   +1 more source