The Relationship between the Tenure of an Audit Firm Partner and Audit Quality: Examining the Moderating Role of Audit Firm Change [PDF]
بررسیهای حسابداری و حسابرسیObjectiveThe rotation and tenure of audit partners are crucial factors for large corporations, as they significantly affect the quality of financial reporting.
MohammadReza Haghdadi +2 more
doaj +1 more source
PENGARUH KEPEMILIKAN INSTITUSIONAL, KEPEMILIKAN MANAJERIAL, UKURAN KANTOR AKUNTAN PUBLIK, AUDIT TENURE, DAN VOLUNTARY DISCLOSURE TERHADAP COST OF LOAN [PDF]
, 2015 Putri Mulyawati, 2015: The Influence of Institutional Ownership, Managerial Ownership, Public Accountant Firm Size, Audit Tenure, and Voluntary Disclosure on Cost of Loan. Advisors: (I) Marsellisa Nindito, SE., M.Sc., Ak., CA; (II) Yunika Murdayanti,
MULYAWATI, PUTRI
core
New Directions for Community Colleges, EarlyView.ABSTRACT How can in‐house experts at 2‐year colleges leverage partnerships with colleagues at 4‐year colleges to design, assess, and research faculty development initiatives? This article showcases two examples of Maricopa Community Colleges’ partnership with 4‐year universities: (1) implementation and assessment of the community college district's ...
Stacy Wilson +2 more
wiley +1 more source
PENGARUH AUDITOR RELATIONSHIPS TERHADAP KUALITAS AUDIT PADA PERUSAHAAN MANUFAKTUR DI INDONESIA (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar pada Bursa Efek Indonesia Tahun 2011) [PDF]
, 2016 The objective of this study is to provide empirical evidence on the association of audit quality with audit tenure which would support the argument for auditor rotation being prescribed by regulation in Indonesia.
GHOZALI, Imam +1 more
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Counselor Education and Supervision, EarlyView.ABSTRACT The rapid emergence of artificial intelligence (AI) has raised important questions about how new technologies will shape professional norms and practices in counseling. The purpose of this study was to understand how counseling professionals expect AI to be integrated into counselor education and supervision (CES).
Hank Crofford, Elif Bor, Gülşah Kemer
wiley +1 more source
AUDIT QUALITY, TENURE AND REAL EARNINGS MANAGEMENT OF LISTED NONFINANCIAL FIRMS IN NIGERIA
Gusau Journal of Accounting and Finance, 2022 Earnings management is volatile due to its asymmetric nature by managers of non-financial firms. Yet, very few studies have examined the issues that cause this manipulation, especially in non-financial firms.
Ahmed Mohammed +2 more
doaj
Audit firm tenure and qualified opinions: New evidence from Spain
Revista de Contabilidad: Spanish Accounting Review, 2019 The 2010 Green Paper on Audit Policy by the European Commission has explicitly questioned the sufficiency of audit rotation rules established by European Union Members to guarantee auditor independence.
Josep Garcia-Blandon +1 more
doaj +1 more source
Ngos' Contributions to Innovation: Innovation Enablers or Lead Innovators?
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT This study explores how non‐governmental organisations (NGOs) engage with innovation processes. Drawing on a comparative case study of two NGOs working in water sustainability, the paper analyses NGO involvement across seven stages of the innovation process.
Maria Cristina Pietronudo +3 more
wiley +1 more source
Pengaruh Audit Tenure, Spesialisasi Kantor Akuntan Publik Dan Ukuran Perusahaan Terhadap Terhadap Kualitas Audit [PDF]
, 2014 This study aims to analyze and provide empirical evidence of the influence of audit tenure, specialization of audit firm, firm size to audit quality. Audit quality is measured by earnings surprise benchmark.
Darsono, D. (Darsono) +1 more
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Audit firm tenure and audit quality: A cross‐European study
Journal of International Financial Management & Accounting, 2019 AbstractDirective 2014/56/EU and Regulation (EU) No. 537/2014, which came into effect in June 2016, introduced the mandatory rotation of audit firms after a maximum period of 10 years with the same client. We conduct a cross‐European study with the aim of assessing whether long audit firm tenures are associated with lower levels of audit quality.
García Blandón, Josep +2 more
openaire +2 more sources