International Journal of Business, Economics, and Social DevelopmentCompanies listed on the IDX are required to report their financial statements in a timely manner. However, in the existing phenomenon, many companies still experience delays in financial reporting. This study aims to identify factors that influence audit
Sinta Sukma Watini +2 more
doaj +1 more source
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
Populism and policy capacity: Evidence from an opposition municipality in Istanbul
Public Administration and Development, EarlyView.Abstract Despite achievements in its conceptual rigor, policy capacity still represents a relatively depoliticized concept that fails to sufficiently consider the ways in which politics plays a role in its creation, mobilization, or decay. This article seeks to contribute to this debate by investigating the impact of populism on policy capacity, the ...
Ebru Ertugal, Faik Gür, İnan Sevinç
wiley +1 more source
Pengaruh Opini Audit Tahun Sebelumnya, Opinion Shoping, Kesulitan Keuangan, Auditor Client Tenure, Kualitas Audit terhadap Opini Audit Wajar tanpa Pengecualian dengan Paragraf Penjelas (Going Concern) [PDF]
, 2015 Indonesias economic problems a few years led many companies to Property & Real Esatate experienced instability due to the influence of the global financial crisis, causing substantial doubt on the ability of companies (Unqualified opinion report with ...
Kurnia, P. (Pipin) +2 more
core
Public Administration and Development, EarlyView.ABSTRACT Worldwide, artificial intelligence‐driven technologies, including robotics and autonomous systems (RAS), are adopted to address manpower shortages in long‐term care. However, their effective use requires a reasonable degree of policy capacity across individual‐, organisational‐ and system‐levels.
Si Ying Tan, Lili Li, Araz Taeihagh
wiley +1 more source
Faktor-faktor Non Keuangan yang Mempengaruhi Dikeluarkannya Opini Going Concern [PDF]
, 2013 This study aims to examine the influence of auditor reputation, audit tenure, disclosure and opinionshopping to the auditors going concern opinion. Hypothesis (1) auditor reputation positively effect onthe provision by the auditors going concern opinion.
Yudhanto, A. A. (Anggoro) +1 more
core +1 more source
PENGARUH AUDIT TENURE, ROTASI AUDIT DAN SPESIALISASI AUDITOR TERHADAP KUALITAS AUDIT
EBID:Ekonomi Bisnis DigitalThis study aims to determine the effect of audit tenure, audit rotation and auditor specialization on audit quality in food and beverage manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2020 to 2023. The type of data used is secondary data, namely data from financial reports. The data pooling method used in this study
Tricia Rose Diana, Sofie Sofie
openaire +1 more source
Editorial: Current Issues in Governance, Economics and Finance: Toward Ecosystems
International Journal of Finance &Economics, EarlyView.
Fadi Alkaraan, Khaled Hussainey
wiley +1 more source
Public Administration and Development, EarlyView.ABSTRACT Women remain significantly underrepresented in political leadership worldwide. This study examines how different combinations of government accountability mechanisms enhance women's political representation (WPR) as a pathway to leadership in 30 OECD countries.
Samira Nazar, Seyed Ashkan Zarghami
wiley +1 more source
Real earnings management and ESG disclosure in emerging markets: The moderating effect of managerial ownership from a social norm perspective. [PDF]
Heliyon, 2023 Liu T +3 more
europepmc +1 more source