Results 151 to 160 of about 510,533 (353)

Audit Switching and Audit Tenure as Determinants of Audit Quality

Journal of Economics, Finance And Management Studies
This research aims to obtain empirical evidence of the effect of auditor switching and audit tenure on audit quality. This research was conducted on all companies listed on the Indonesia Stock Exchange for the 2020-2024 period. The sampling method uses purposive sampling. The total sample for this research was 215 companies. Audit quality in this study
Ni Made Wirasyanti Dwi Pratiwi, I Gusti Ayu Astri Pramitari, I Made Bagiada, Kadek Nita Sumiari   +3 more
openaire   +1 more source

Pengaruh Audit Tenure, Komite Audit Dan Audit Capacity Stress Terhadap Kualitas Audit

JURNAL EKSPLORASI AKUNTANSI, 2019
This study aims to determine the effect of the audit tenure, audit committee, and audit capacity stress on audit quality as measured by earnings surprise benchmark approach. The research used secondary data. The population was all manufacturing companies listed in Indonesia Stock Exchange in the period of 2015-2017.
Halmawati Halmawati, Fefri Indra Arza, Stephanie Yolanda   +2 more
openaire   +2 more sources

The Link Between Financial Auditors and Corporate Social Responsibility: A Review of Empirical Studies and Implications for Future Research

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Based on stakeholder agency theory, this structured literature review included 89 empirical quantitative studies published between 2013 and the present on the complex relationship between financial auditors and corporate social responsibility (CSR) outcomes. We created a research framework based on DeFond and Zhang's (2014) taxonomy and the bi‐
Patrick Velte
wiley   +1 more source

PENGARUH AUDIT TENURE, OPINI AUDIT TAHUN SEBELUMNYA, KUALITAS AUDIT DAN UKURAN PERUSAHAAN TERHADAP PENERIMAAN OPINI GOING CONCERN PADA PERUSAHAAN MANUFAKTUR YANG MENGALAMI FINANCIAL DISTRESS (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia pada Tahun 2011-2013) [PDF]

, 2016
Penelitian ini bertujuan untuk menguji pengaruh audit tenure, opini audit tahun sebelumnya, liquiditas dan profitabilitas terhadap penerimaan opini going concern pada perusahaan manufaktur yang mengalami financial distress.
Kusworo, Ajun
core  

Enhancing Knowledge and Technology Transfer: Determinants and Indicators of Successful University–Industry Collaboration

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Both universities and companies create value and innovation to maintain their position and remain competitive. Different, but still similar, with two goals that are shared. With their collaboration, they can enhance their pursuit of sustainability and as well corporate social responsibility by creating and delivering value and thus ...
Jana Hojnik, Štefan Bojnec, Simona Kustec, Vaida Zemlickienė, Zenonas Turskis   +4 more
wiley   +1 more source

PENGARUH KUALITAS AUDIT TERHADAP PENYAJIAN AKRUAL DISKRESIONER DENGAN OVERVALUED EQUITIES SEBAGAI VARIABEL MODERATOR (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia pada tahun 2011-2014) [PDF]

, 2016
The purpose of this paper is to examine the influence of audit quality (accounting firms size, audit tenure, audit specialization) on discretionary accruals in the manufacturing companies listed on the Indonesia Stock Exchange in 2011 until 2014 ...
RATMONO , Dwi, SIMBOLON , Laryando Junior   +1 more
core  

Annual Reports to the ESA Council ESA 110th Annual Meeting July, 2025

The Bulletin of the Ecological Society of America, EarlyView.
wiley   +1 more source

On the Applicability of the Advocacy Coalition Framework for Analyzing EU Policy Processes

European Policy Analysis, EarlyView.
ABSTRACT Initially developed for the US context, the Advocacy Coalition Framework (ACF) is increasingly used to analyze policy processes in the EU. But policymaking in EU differs from the US context, why the applicability of ACF in the EU context should be scrutinized.
Fredrik von Malmborg
wiley   +1 more source

The Impact of Audit Committee and Audit Partner Tenure on Tax Avoidance in Banking

Jurnal Akuntansi dan Auditing Indonesia
The objective of our study is to examine the audit committees and audit partner tenure on tax avoidance. Additionally, our study investigates another variable that may influence subjective judgements of tax avoidance, such as return on assets, leverage,
Sari Dewi
doaj  

The Effect Of Good Corporate Governance On Earnings Management Actions With Audit Tenure As A Moderating Variable

Jurnal Ilmiah Bisnis dan Ekonomi Asia
This study aims to examine how Good Corporate Governance (GCG) constrains earnings management in companies, considering the tenure of the Public Accounting Firm (PAF) with the company.
Irmasari, Sutrisno Sutrisno, Roekhuddin Roekhuddin   +2 more
doaj   +1 more source