Results 171 to 180 of about 510,533 (353)

Determinants of Employee Victory in Telecommuting Labor Disputes: A Configurational Approach

Human Resource Management, EarlyView.
ABSTRACT The rapid expansion of telecommuting during the COVID‐19 pandemic created novel disputes over remote‐work conditions that existing laws did not clearly regulate. This study investigates the configurational determinants of employee victory in these disputes. Drawing on resource‐based and institutional theories of litigation outcomes, we propose
Zhenwu Jiang, Yuhua Xie, Mingwei Liu, Yiming Wang   +3 more
wiley   +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  

Earnings Quality and ESG Performance in Energy and Utilities: What Really Matters?

International Journal of Finance &Economics, EarlyView.
ABSTRACT The paper investigates the controversial relationship between firms' earnings quality and environmental, social and governance (ESG) performance, focusing on the energy and utility sectors given their significant regulatory pressures, environmental impact, and capital‐intensive nature, which render ESG performance particularly important for ...
Antonios Persakis, Athanasios P. Fassas, Dionisis Philippas   +2 more
wiley   +1 more source

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 AUDIT DAN UKURAN PERUSAHAAN TERHADAP AUDIT REPORT LAG DENGAN SPESIALISASI INDUSTRI AUDITOR SEBAGAI VARIABEL MODERASI [PDF]

, 2016
This study aims to give empirical evidence of the influence of audit tenure and firm size to audit report lag, and the auditor industry specialization moderate the influence of audit tenure to audit report lag.
CAHYANINGTYAS, Dyah Ayu, DARSONO , Darsono   +1 more
core  

When Technology Meets Turbulence: The Impact of Digital Transformation and Policy Uncertainty on Audit Opinions

Journal of Corporate Accounting &Finance, EarlyView.
ABSTRACT This study investigates how Corporate Digital Transformation (CDT) influences audit opinions in Chinese A‐share‐listed non‐financial firms from 2011 to 2022, with a focus on the moderating role of Economic Policy Uncertainty (EPU). Results reveal an inverted U‐shaped relationship: moderate levels of CDT enhance audit outcomes through improved ...
He Min, Sultan Sikandar Mirza, Chengming Huang   +2 more
wiley   +1 more source

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 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  

Nonfinancial Performance Metrics in Executive Pay and Corporate Risk‐Taking—Evidence From S&P 500 Firms

Journal of Corporate Accounting &Finance, EarlyView.
ABSTRACT This study examines the implications of the use of nonfinancial performance metrics in executive compensation (hereafter, NFPM‐linked pay) on corporate risk‐taking and firm performance in subsequent periods. Using hand‐collected data on the performance metric choices of S&P 500 firms and a comprehensive set of proxies for corporate risk‐taking,
Wan‐Ting (Alexandra) Wu
wiley   +1 more source

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