Results 91 to 100 of about 9,298,105 (290)

Determinants of Audit Report Lag in Indonesia

International Journal of Economics, Business and Management Research
This research aims to determine the effect of profitability, size of the public accounting firm, company size and independent commissioners on audit report lag. The research was conducted on companies in the financial institutions sub-sector listed on the Indonesia Stock Exchange during 2019-2021.
Abriyani Puspaningsih, Yoswitha Nadiyah Fabillah   +1 more
openaire   +2 more sources

Pengaruh Profitabilitas, Ukuran Perusahaan, dan Reputasi KAP Terhadap Audit Report Lag

Jurnal Akuntansi, 2022
Timeliness in auditing is one of the characteristics required so that financial information can be said to be useful. The purpose of this study was to determine the effect of profitability, company size, and reputation of the Public Accounting Firm on ...
Silvia Gunawan, Yosevin Afelia, Santy Setiawan   +2 more
doaj  

Dark Heritage Prospection ‐ Mapping the Treblinka II Extermination Camp Using a Magnetometer Survey and Integrated Archival Sources

Archaeological Prospection, EarlyView.
ABSTRACT The history of Nazi German extermination camps has, until recently, relied primarily on eyewitness testimony. Very few official documents detailing the facilities survived the war due to the special operation ‘Sonderaktion 1005’, dedicated to hiding their existence and extent.
Sebastian Różycki, Michał Pisz, Paweł Bylina, James Walker, Lucy Benoit   +4 more
wiley   +1 more source

Do Audit Partner Tenure and Provision of Non-Audit Services by External Auditor Reduce Audit Report Lags? : Post MFRS Implementation [PDF]

This paper aims to investigate the relationships between (i) non-audit services fees and audit report lag and (ii) audit partner tenure and audit report lag during post MFRS implementation.
Joanne Shaza, Janang, Damien Lung Yau, Lee, Mohd Waliuddin, Mohd Razali   +2 more
core   +1 more source

Return to Sport After Foot and Ankle Surgery Is Inconsistently Defined and Assessed: A Systematic Review

Arthroscopy, Sports Medicine, and Rehabilitation, EarlyView.
Purpose To conduct a systematic review of return‐to‐sport (RTS) definitions in the orthopaedic literature, addressing common operative athletic foot and ankle pathologies including ankle instability, Achilles tendon ruptures or tendinopathy, and fifth metatarsal fractures.
Konstantinos Oikonomou, Kush Savsani, Phillip Wyatt, John Cyrus, Brady Ernst, Albert T. Anastasio, Conor N. O’Neill, J. Brett Goodloe, Annunziato Amendola   +8 more
wiley   +1 more source

Examining the Mediating Role of Abnormal Audit Fees in the Nexus between Audit Market Concentration and Audit Report Lag: An Empirical Study [PDF]

المجلة العلمية للدراسات والبحوث المالية والإدارية
This study examines the impact of audit market concentration on audit report lag and investigates whether abnormal audit fees mediate this relationship.
Dr. Ragab Mohamed Omran
doaj   +1 more source

Other title: Compliance and Control Audit Reports published in 2008; Other title: Financial and Compliance Audit Reports published in 2008

, 2008
application/pdf; "A Report to the Legislative Post Audit Committee"--Cover.Financial and Compliance Audit Report : Kansas Lottery, Fiscal Year 2008 (November 2008) Compliance and Control Audit Report : Statewide Medical Expenditures-Reviewing ...
Kansas. Legislature. Legislative Division of Post Audit.
core   +1 more source

Essential work, invisible workers: The role of digital curation in COVID‐19 Open Science

Journal of the Association for Information Science and Technology, Volume 76, Issue 4, Page 703-717, April 2025.
Abstract In this paper, we examine the role digital curation practices and practitioners played in facilitating open science (OS) initiatives amid the COVID‐19 pandemic. In Summer 2023, we conducted a content analysis of available information regarding 50 OS initiatives that emerged—or substantially shifted their focus—between 2020 and 2022 to address ...
Irene V. Pasquetto, Amina A. Abdu, Natascha Chtena   +2 more
wiley   +1 more source

The role of audit report lag on the relationship between auditor industry specialization and audit fees [PDF]

پژوهش‌های حسابداری و حسابرسی عملیاتی و عملکرد
Objective: “The purpose of this study is to investigate the effect of auditor industry specialization on audit fees and audit report lag. In addition, this study examines the effect of audit report lag on the relationship between auditor industry ...
Gholamreza Soleimani Amiri, Neda Pourgholamreza   +1 more
doaj  

The Influence of Profitability, Solvency, and Auditor’s Opinion to Audit Report Lag at Coal Mining Companies

Binus Business Review, 2016
Submitting financial statements adapted in accordance with accounting standards audited by a registered public accountant with Financial Service Authority known as Otoritas Jasa Keuangan (OJK) is required for every public company. In delivering financial
Adlina Nindra Hapsari, Negina Kencono Putri, Triani Arofah   +2 more
doaj   +1 more source