Results 91 to 100 of about 1,150 (187)
Accounting and Management JournalThe aim of this research is to determine the effect of profitability, company size, institutional ownership, and audit committee on the timeliness of financial reporting with auditor opinion as a moderating variable.
Marliyoni Halawa +4 more
doaj +1 more source
Does the CFO serving as the secretary of the board affect the financial statement comparability?-evidence from China. [PDF]
Heliyon, 2023 Wang Y, He Z, Huang Y, Li C.
europepmc +1 more source
Audit Evidence – Necessity to Qualify a Pertinent Opinion
, 2015 International standards audit (ISA) requires the auditor to obtain sufficient appropriate audit evidence by performing audit procedures to afford a reasonable basis for an opinion regarding the financial statements under audit.
Zuca, Stefan
core +1 more source
Formalization of User Confidence in Financial Information on Audit Results
Статистика України, 2016 Problem solutions in audit are aimed to provide users with sufficient confidence in its functional capacities when formulating, justifying and implementing economic decisions. The source of this confidence is professional opinion of an auditor, formed on
О. L. Sherstiuk
doaj
Philanthropy, audit firms culture and auditor independence. [PDF]
PLoS One, 2022 Zhang Y, Wei L.
europepmc +1 more source
This study examines the effect of a public accounting firm's reputation and the previous year's audit opinion on going concern audit opinion. We use Indonesian property and real estate sector companies as the research sample.
Suripto, Suripto +1 more
core +1 more source
The Relation between Changes in Audit Opinion and Financial Reporting Delay [PDF]
مطالعات تجربی حسابداری مالی, 2013 Timeliness is an important qualitative characteristic of financial information. The timeliness of information means that information should be provided to users in the shortest time and the fast way possible.
Zahra Hajiha, Mojtaba Fathi Moghadam
doaj
Impact of managerial overconfidence on abnormal audit fee: From the perspective of balance mechanism of shareholders. [PDF]
PLoS One, 2020 He XX, Xie DC, Hu ZM, Bao XL, Li L.
europepmc +1 more source
Analysis of factors affecting the adoption of IFRS in an emerging economy. [PDF]
Heliyon, 2023 Nguyen HTT, Nguyen HTT, Nguyen CV.
europepmc +1 more source
Precision of Determinant in Auditor’s Opinions [PDF]
Proceedings of the Proceedings of the 1st Workshop on Multidisciplinary and Its Applications Part 1, WMA-01 2018, 19-20 January 2018, Aceh, Indonesia, 2019 Sri Rahayu, Abdul Rohman
openaire +1 more source