Results 81 to 90 of about 510,533 (353)
Audit firm tenure and auditor reporting quality: Evidence in Malaysia [PDF]
, 2009 The main purpose of the study is to examine the relationship between audit firm tenure and auditor reporting quality in Malaysia.This study employs well-established going concern model of logistic regression.Our findings show that audit firm tenure is ...
Md Hussain, Md Hairi +3 more
core +1 more source
Pengaruh Fee Audit, Audit Tenure, Rotasi Audit Terhadap Kualitas Audit
El-Mal: Jurnal Kajian Ekonomi & Bisnis IslamThis study aims to analyze the significance of the impact of audit fees, audit tenure, and audit rotation on audit quality in textile and garment subsector manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2019-2022.
null Rika Indah Lestari +1 more
openaire +1 more source
Pengaruh Kepemilikan Institusional, Audit Fee dan Audit Tenure terhadap Audit Delay
Multidisciplinary JournalPenelitian ini bertujuan untuk menguji pengaruh kepemilikan institusional, audit fee, dan audit tenure terhadap audit delay. Kepemilikian institusional diukur dengan menggunakan jumlah saham institusi dibagi dengan jumlah saham beredar.
Dede Handoko, E. Aprilia
semanticscholar +1 more source
Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA), 2023 This study aims to determine whether client pressure and audit tenure have an effect on audit quality and auditor ethics as a moderator. The population in this study is the Public Accounting Firm in Semarang.
Rezza Dian Sasmita +1 more
semanticscholar +1 more source
Can Hybrid Organisations Solve the Paradox of the Triple Bottom Line, and Does It Need Solving?
Business Strategy and the Environment, EarlyView.ABSTRACT This study investigates how B Corp certification enables hybrid organisations to integrate competing institutional logics of market and social purpose. Through a two‐stage qualitative design combining cross‐sector interviews with B Corps and an in‐depth case study, with a total of 30 participants, we analyse how certification supports hybrid ...
Ruth Cherrington +3 more
wiley +1 more source
PENGARUH ROTASI KAP, AUDITTENURE,DAN REPUTASI KAP TERHADAP KUALITAS AUDIT PADA PERUSAHAAN MANUFAKTUR
Jurnal Akuntansi Aktual, 2019 This research aims to explaine mandatory rotation of audit firm, audit tenure, and accounting firm reputation toward audit quality, measured by discretionary accruals.
Siska Nurhayati, Sawitri Dwi Prastiti
doaj
PENGARUH KEPEMILIKAN INSTITUSIONAL, AUDIT TENURE, SPESIALISASI INDUSTRI AUDITOR, DAN AUDIT FEE TERHADAP INTEGRITAS LAPORAN KEUANGAN [PDF]
, 2018 ABSTRAKPenelitian ini bertujuan untuk menguji pengaruh kepemilikan institusional, audit tenure, spesialisasi industri auditor, dan audit fee terhadap integritas laporan keuangan.
Nilna Elvia
core
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the impact of firm‐level climate risk on stock price informativeness (SPI) through the integrated lens of stakeholder–shareholder theory. Using a global unbalanced panel of 73,770 firm‐year observations across 38 countries (2000–2020), we find that higher carbon emissions significantly reduce SPI, reflecting increased ...
Rawinder Kaur +4 more
wiley +1 more source
Impact of Audit Tenure, Fee and Auditor Specialist on Audit Quality
Peradaban Journal of Economic and Business, 2023 Problems related to low audit quality are significant problems and require careful consideration, because they can hinder the preparation of accurate audit reports.
M.Huda Marizqi +2 more
semanticscholar +1 more source
Too Old to Bother: CEO Age and Corporate Stakeholder Engagement
Business Strategy and the Environment, EarlyView.ABSTRACT We examine how CEO age, a key demographic attribute, affects corporate stakeholder engagement. Drawing on Upper Echelons Theory, we argue that older CEOs are less responsive to stakeholder concerns because of heightened conservatism, shorter time horizons, and greater risk aversion.
Mehwish Yousaf, Pascal Nguyen
wiley +1 more source