Results 151 to 160 of about 69,729 (308)

Pengaruh Auditor Switching Terhadap Audit Report Lag

open access: yesJurnal Ekonomi, Akuntansi, dan Perpajakan
This study aims to examine Auditor Switching on Audit Report Lag. The population in this study is all property & real estate sector companies listed on the Indonesia Stock Exchange in 2019-2023. The variables used in this study are Audit Report Lag as the dependent variable and Auditor Switching as independent variables. The sampling technique used
null Inday Hardika   +2 more
openaire   +1 more source

The lack of legal protections in the United States to prevent commercializing the dead for education and research: Consequences and risks to anatomists

open access: yesAnatomical Sciences Education, EarlyView.
Abstract A lack of minimum legal standards for body donation programs undermines recent strides by anatomy professionals to promote ethical best practices in the United States (US). In particular, the commercialization of the dead by nontransplant tissue banks poses a risk to the public trust in academic body donation programs.
Laura E. Johnson
wiley   +1 more source

Governance Risk Compliance Integration in Analyzing Determinants of Audit Report Lag

open access: yesJurnal Ilmiah Akuntansi
Despite rapid technological disruption and strict regulatory deadlines, there remains limited empirical understanding—particularly in the Indonesian context—of how governance, risk, and compliance (GRC) mechanisms, internal audit leadership ...
Novia Wijaya, Anastasia Angelica Halim
doaj   +1 more source

FAKTOR-FAKTOR PEMENGARUH AUDIT REPORT LAG (Studi Empiris Pada Perusahaan-Perusahaan di Bursa Efek Indonesia) [PDF]

open access: yes, 2014
This study aims to find empirical evidence and analyze the factors that affect the audit report lag , this study is the replication of the research that has been done by Modugu ( 2012) in Nigeria, to conduct research on the differences in location ...
DARSONO , Darsono, HARIANI, Diana
core   +1 more source

FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT REPORT LAG

open access: yesJurnal Ekonomi STIEP
Penelitian ini bertujuan untuk menganalisis pengaruh Profitabilitas, Solvabilitas, Likuiditas, Komite Audit dan Ukuran Perusahaan terhadap Audit Report Lag pada Perusahaan Property dan Real Estate yang terdaftar di Bursa Efek Indonesia (BEI) Periode 2021 sampai 2023.
Devi Wahyuningsih, Krispina Melania
openaire   +1 more source

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

open access: yesJournal 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   +2 more
wiley   +1 more source

Pengaruh Solvabilitas, Ukuran Perusahaan, Opini Audit dan Ukuran Kap terhadap Audit Report Lag (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bei Periode 2011-2013) [PDF]

open access: yes, 2015
This study aims to examine the influence of solvency, company size, audit opinion and size of public accounting firmto audit report lag.The variabels which used in this study are solvency, companysize,auditopinion,and size of public accounting firm.The ...
Anggraini, L. (Lila)   +2 more
core  

‘Where are the adults?’: Troubling child‐activism and children's political participation

open access: yesBritish Educational Research Journal, EarlyView.
Abstract Children's political participation is a well‐established theme in childhood studies. In this article we offer an original account of child activism that takes into account the entangled and emergent aspect of children as activists. We begin with a historical and a conceptual review, noting the importance of mid‐20th century developments such ...
Sharon Hunter, Claire Cassidy
wiley   +1 more source

Exploring personality traits and mental toughness in early career teachers in England

open access: yesBritish Educational Research Journal, EarlyView.
Abstract While some teachers thrive, in similar circumstances other teachers encounter considerable difficulties. This is particularly concerning in England, where high numbers of teachers with five or fewer years' experience leave the profession to take another job outside of teaching, and pupil numbers are outpacing teacher numbers (Bryan & Price ...
Joanne E. Taberner, Sarah MacQuarrie
wiley   +1 more source

PENGARUH AUDIT TENURE DAN KANTOR AKUNTAN PUBLIK (KAP) SPESIALISASI MANUFAKTUR TERHADAP AUDIT REPORT LAG (ARL) [PDF]

open access: yes, 2017
The purpose of this research is to analyze the association between audit tenure and specialization of manufacturing audit firm towards audit report lag (ARL).
DEWI, Irviona Chyntia   +1 more
core   +1 more source

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