Results 161 to 170 of about 510,533 (353)

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
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Negative learning emotions and learning goal orientation in teams: HRD implications

Human Resource Development Quarterly, Volume 36, Issue 1, Page 49-67, Spring 2025.
Abstract Utilizing insights from team regulation theory and social cognitive theory, this research conducted empirical testing through a field survey involving engineering teams. This research is significant as it inspires teams to effectively harness their learning capacity, thereby enhancing collective motivation for future success.
Kuang‐Jung Chen, Chieh‐Peng Lin, Na‐Ting Liu, Pei‐Chun Chen   +3 more
wiley   +1 more source

Audit Quality: Fees, Tenure, and The Role of Firm Size Moderation

Keunis
The audit aims to assurance of financial statements made by management. Agency theory states that management as a party that has more information than the principal is considered able to carry out moral hazard actions. Therefore, the audit results can be
Adelia Rahma Shabira, Richo Diana Aviyanti, Moawiah Alghizzawi   +2 more
doaj   +1 more source

Work Has Changed, Has HRM? Designing for the Distributed, Fragmented, and Fluid Era

Human Resource Management, EarlyView.
ABSTRACT This paper addresses the growing misalignment between traditional human resource management (HRM) systems and the realities of distributed, fluid, and fragmented work. To address this issue, we introduce the FLUID‐HRM framework—a layered design architecture that reconfigures core HRM domains (resourcing, rewards, development, relations, work ...
Černe Matej, Lamovšek Amadeja
wiley   +1 more source

KAJIAN EMPIRIS FAKTOR-FAKTOR YANG MEMENGARUHI KUALITAS AUDIT

Jurnal Ilmiah Wahana Akuntansi, 2015
In this study that examined the factors that influence the Audit Quality in manufacturing firms 2010-2012. Independent variable is the size of the tenure audit and firm reputation.
Anindita Astri Khairunisa , Rahmawati Hanny Yustrianthe   +1 more
doaj  

PENGARUH TENURE AUDIT DAN IMPLEMENTASI IFRS DI INDONESIA TERHADAP AUDIT REPORT LAG DENGAN SPESIALISASI INDUSTRI AUDITOR SEBAGAI VARIABEL MODERASI [PDF]

, 2016
This study aimed to analyze the affecting between audit tenure, IFRS’s implementation to audit report lag (ARL) and the impact of auditor industry specialization on the association between audit tenure, IFRS’s implementation to audit report lag (ARL ...
PURWANTO, Agus, WAHYUNI, Widya
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The Role of Status Incongruence in Employee Responses to Participative Leadership

Human Resource Management, EarlyView.
ABSTRACT Although prior research has focused on the negative effect of status incongruence, this paper offers an optimistic perspective as it relates to participative leadership. Status incongruence refers to a situation in which status characteristics of the supervisor and the subordinate are opposite to standard norms.
Seo‐Young Byun, İlhami Yücel, Orlando Richard, María del Carmen Triana   +3 more
wiley   +1 more source

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  

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  

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