Results 101 to 110 of about 88,271 (204)

AUDIT QUALITY, GOVERNANCE MECHANISMS AND EARNINGS MANAGEMENT OF QUOTED DEPOSIT MONEY BANKS IN NIGERIA

Gusau Journal of Accounting and Finance, 2020
Corporate failures across the globe have become an issue of concern for stakeholders and regulators. Financial reporting scandals that occurred in oceanic bank, intercontinental bank and the recent bank crises of Skye Bank in 2016 really motivated the ...
Adamu Magaji, Monday Samuel Okolo, Lawal Ibrahim   +2 more
doaj  

Auditor Tenure and Audit Quality

, 2016
In the aftermath of the financial crisis, the European Commission published a Green Paper “Audit Policy: Lessons from the Crisis” on October 13th, 2010. The Green Paper raises, amongst others, the question of how auditor independence and therefore audit quality can be enhanced.
openaire   +1 more source

PENGARUH AUDIT TENURE, AUDIT DELAY, OPINI AUDIT TAHUN SEBELUMNYA DAN OPINION SHOPPING TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2013- 2015 [PDF]

, 2017
ABSTRAKPenelitian ini bertujuan untuk menguji pengaruh dari audit tenure, audit delay, opini audit tahun sebelumnya dan opinion shopping terhadap penerimaan opini audit going concern pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia ...
Fauzan Syahputra
core  

The Role of Auditor Characteristics in Key Audit Matters Disclosures: Evidence from Indonesian Listed Manufacturing Companies

Jurnal Dinamika Akuntansi dan Bisnis
This study examined the influence of auditor characteristics on Key Audit Matters (KAM) disclosure. The independent variables are audit firm reputation, audit fees, auditor industry specialization, auditor rotation, and audit tenure.
Khairul Insan Al Amin, R. R. Sri Handayani   +1 more
doaj   +1 more source

PENGARUH TENURE KAP, UKURAN KAP, SPESIALISASI AUDITOR DAN AUDIT FEE TERHADAP KUALITAS AUDIT DENGAN MODERASI KOMITE AUDIT. [PDF]

, 2016
There are still debate whether long audit tenure will decrease auditor’s independency which effecting the quality of audit. This research has an objective to analyze the relation and effect between audit tenure, accounting firms specialization ...
NURINTIATI, Anastasia Angesti, PURWANTO, Agus   +1 more
core  

The Influence of Prudence, CEO Gender and CEO Tenure on Earnings Management: In Audit Committee Moderation

Jurnal Ilmu Keuangan dan Perbankan
This study aims to empirically prove the effect of prudence, CEO gender and CEO tenure on earnings management with the audit committee as a moderating variable. The research method used is quantitative research with secondary data sources.
Diyah Santi Hariyani, Nining Rahmawati, Rollis Ayu Ditasari   +2 more
doaj   +1 more source

PENGARUH KARAKTERISTIK KOMITE AUDIT TERHADAP PENGUNGKAPAN ETIKA (Studi Empiris pada Perusahaan Non-Keuangan yang Terdaftar di Bursa Efek Indonesia Tahun 2012-2014) [PDF]

, 2016
This study aims to examine the effect of the proportion of independent members of the audit committee, the number of audit committee meetings, the size of the audit committee, the average tenure of audit committee members, and members of the audit ...
PRADANA, Bayu Wisnu, RATMONO , Dwi
core  

Pengaruh Tenure Kap, Ukuran Kap, Spesialisasi Auditor dan Audit Fee terhadap Kualitas Audit dengan Moderasi Komite Audit [PDF]

, 2017
There are still debate whether long audit tenure will decrease auditor\u27s independency which effecting the quality of audit. This research has an objective to analyze the relation and effect between audit tenure, accounting firms specialization ...
Nurintiati, A. A. (Anastasia), Purwanto, A. (Agus)   +1 more
core  

FAKTOR – FAKTOR YANG MEMPENGARUHI PENERIMAAN OPINI AUDIT GOING CONCERN (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2007-2011) [PDF]

, 2013
This study aims to test and provide empirical evidence about the influence of auditor reputation, disclosure, audit tenure, firm size, and the previous year's audit opinion to the going concern audit opinion.
ARSIANTO, Maydica Rossa, RAHARDJO, Shiddiq Nur   +1 more
core  

ANALISIS PENGARUH AUDIT TENURE, ROTASI KAP, UKURAN KAP, DAN KOMITE AUDIT TERHADAP KUALITAS AUDIT PADA PERUSAHAAN MANUFAKTUR DI INDONESIA (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI 2008-2013) [PDF]

, 2015
This study purposed to explore the empirical evidence regarding the effect of audit tenure, the rotation of the audit, the size of the public accounting firm, and audit committee on audit quality.
CAHYONOWATI, Nur, SULTHON, Muhajir
core