Results 51 to 60 of about 471,327 (190)

Pengaruh Rotasi Auditor, Audit Tenure, dan Ukuran KAP terhadap Kualitas Audit Dimoderasi Audit Fee

Jurnal Akutansi Manajemen Ekonomi Kewirausahaan
This study aims to determine the effect of auditor rotation, audit tenure, and public accounting firm size on audit quality with audit fees as a moderating variable, in consumer goods manufacturing companies listed on the Indonesia Stock Exchange (IDX ...
Ronid Ramadhan, Mhd. Karya Satya Azhar
doaj   +1 more source

The The Influence of Audit Tenure and Audit Committee on Earnings Quality

Journal of Accounting Management and Economics, 2018
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.
Liu Xia, Fatima Zakiya Razani
openaire   +1 more source

The Relationship between the Tenure of an Audit Firm Partner and Audit Quality: Examining the Moderating Role of Audit Firm Change [PDF]

بررسی‌های حسابداری و حسابرسی
ObjectiveThe rotation and tenure of audit partners are crucial factors for large corporations, as they significantly affect the quality of financial reporting.
MohammadReza Haghdadi, Mansour Garkaz, Alireza Moetoofi   +2 more
doaj   +1 more source

Other title: Compliance and Control Audit Reports published in 2010; Other title: Financial and Compliance Audit Reports published in 2010

, 2010
application/pdf; "A Report to the Legislative Post Audit Committee"--Cover.Financial and Compliance Audit Report : Kansas Public Employees Retirement System, Fiscal Year 2010 (December 2010) Compliance and Control Audit Report : American ...
Kansas. Legislature. Legislative Division of Post Audit.
core   +1 more source

AUDIT QUALITY, TENURE AND REAL EARNINGS MANAGEMENT OF LISTED NONFINANCIAL FIRMS IN NIGERIA

Gusau Journal of Accounting and Finance, 2022
Earnings management is volatile due to its asymmetric nature by managers of non-financial firms. Yet, very few studies have examined the issues that cause this manipulation, especially in non-financial firms.
Ahmed Mohammed, Ademu Yahaya, Musa Zakariya   +2 more
doaj  

Audit firm tenure and qualified opinions: New evidence from Spain

Revista de Contabilidad: Spanish Accounting Review, 2019
The 2010 Green Paper on Audit Policy by the European Commission has explicitly questioned the sufficiency of audit rotation rules established by European Union Members to guarantee auditor independence.
Josep Garcia-Blandon, Josep M. Argilés-Bosch   +1 more
doaj   +1 more source

Audit Tenure and Audit Quality: the Renewal Sense of Comfort?

Australasian Accounting, Business and Finance Journal, 2019
This study is aimed at providing empirical evidence on the association between audit tenure and audit quality to support the argument of the enactment of regulation on audit rotation in Indonesia. Using the theory of comfort perspective, this study focused on the person-to-person relationship; that is the relationship between partners of the public ...
Buntara, Albert Agusto, Adhariani, Desi
openaire   +3 more sources

Other title: Financial and Compliance Audit Reports provided by the Legislative Division of Post Audit, State of Kansas, 2016-2017

, 2016
application/pdf; "A Report to the Legislative Post Audit Committee"--Cover.A set of 4 Financial and Compliance Audit Reports provided by the the Legislative Division of Post Audit, State of Kansas.Financial and Compliance Audit Report : Kansas Lottery ...
Kansas. Legislature. Legislative Division of Post Audit.
core   +1 more source

Audit Tenure, Audit Committee, Audit Fee, Audit Delay: Effect on Audit Quality

Jurnal Akuntansi, Keuangan, dan Manajemen
Purpose: This study aims to examine the simultaneous effect of audit tenure, audit committee, audit fee, and audit delay on audit quality in manufacturing companies within the basic materials sector listed on the Indonesia Stock Exchange (IDX) for the period 2020–2023.
Anapi Rahman, Artie Arditha Rachman, Irawan Irawan   +2 more
openaire   +1 more source

Other title: Data Mining Audit Reports published in 2009

, 2009
application/pdf; "A Report to the Legislative Post Audit Committee"--Cover.Data Mining Audit Report: Business Procurement Cards-Expanding Their Use To Increase Cash Rebates to the State (March 2009) -- Data Mining Audit Report: Data Mining-Reviewing ...
Kansas. Legislature. Legislative Division of Post Audit.
core   +1 more source