Results 21 to 30 of about 1,872 (117)

The Influence of Audit Tenure and Audit Committee on Earnings Quality

Jurnal Akuntansi, Manajemen dan Ekonomi, 2017
One of the Auditor and Audit committee role is to ensure the quality of corporate financial reporting process. This study aims to test the effect of the length of auditor tenure and audit committee on earning quality measured by the absolute value of discretionary accruals.
Fatima Zakiya Razani, Liu Xia
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Pengaruh Fee Audit, Rotasi Audit, Audit Tenure Terhadap Kualitas Audit

MUARA EKONOMI : Jurnal Ilmiah Ilmu Ekonomi, Manajemen dan Bisnis
Tujuan dari penelitian ini adalah untuk melihat perusahaan-perusahaan yang terdaftar di BEI dan melihat bagaimana audit tenure, rotasi audit, dan fee audit mempengaruhi kualitas audit. Jika kita ingin orang percaya pada data keuangan yang kita berikan kepada mereka, kualitas audit adalah kuncinya.
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AUDIT PARTNER TENURE DAN AUDIT FIRM TENURE TERHADAP EARNINGS MANAGEMENT PADA PERUSAHAAN MANUFAKTUR

Jurnal Akuntansi Kontemporer, 2013
Conflicts of interest arose between stakeholder trigged management to do earnings management. Auditor has to assess the fairness of the financial statements containing earnings management. The length of an auditor and a public accountant firm audited a company are feared to reduce auditors' independence, objectivity, and professional skepticism so that
openaire   +2 more sources

AUDIT FEE, TENURE, REPUTATION, AND AUDIT QUALITY: THE ROLE OF AUDIT COMMITTEE

Jurnal Akuntansi Bisnis
<p><strong>Background:</strong> To preserve stakeholder trust in corporate financial information, study into audit quality variables is needed due to the frequency of poor audit quality instances in the financial industry. <p><strong>Objective:</strong> This study aims to examine the effect of external factors ...
Azka Al Aa'zza, Sulis Rochayatun
openaire   +1 more source

Pengaruh Audit Fee dan Audit Tenure terhadap Kualitas Audit

Jurnal Mahasiswa Manajemen dan Akuntansi
This study aims to examine the effect of audit fee and audit tenure on audit quality in infrastructure companies. This research employs a quantitative method, with audit fee and audit tenure as independent variables, and audit quality as the dependent variable.
null Devi Natalia Tlonaen, null Herly M. Oematan, null Junita Cestilia Nenabu   +2 more
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Pengaruh Audit Tenure Dan Audit Fee Terhadap Kualitas Audit

Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208
This study aims to analyze the influence of audit tenure and audit fee on audit quality in the context of audit practices in Indonesia. Using a qualitative approach with library research methods, this study examines various academic and professional literature published between 2014-2024.
null Regina Putri Heryana, null Harry Z. Soeratin   +1 more
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THE ROLE OF AUDIT TENURE IN MODERATING AUDIT DELAY FACTORS

JURNAL EKOBIS DEWANTARA
This study examines the effect of financial distress, KAP size, and profitability on audit delay, with audit tenure as a moderating variable, in energy sector companies listed on Indonesia Stock Exchange (IDX) from 2019 to 2023. Data was obtained from the financial statements of 19 main board energy sector companies during that period.
openaire   +1 more source

Occupational sedentary behaviour and mental health symptoms among software and IT workers in China: a cross-sectional study using path analysis. [PDF]

BMC Public Health
Jin M, Swainson M, Morris A.
europepmc   +1 more source

The effect of client-auditor mismatches on earnings management using classification shifting: Evidence from China. [PDF]

PLoS One
Luo S, Yu D, Jin S.
europepmc   +1 more source

Highlighting Rigor, Reproducibility, and Transparency of Research in an Academic CV. [PDF]

Clin Transl Sci
Malički M, Chandler Z, Goodman SN.
europepmc   +1 more source