Results 21 to 30 of about 25,516 (335)
Tazkia Islamic Finance and Business Review, 2014 Auditor is a professional who has credibility in auditing financial report and company’s activities. This research’s purpose is to figure out; does the company’s bankruptcy can be predicted from the auditor’s opinion.
Sugiyarti Fatma Laela +1 more
doaj +1 more source
Can Oversight Mitigate Auditor’s Motivated Reasoning? An Experimental Study [PDF]
Economic and Business Review, 2015 Evidence of auditors’ failure to provide an independent opinion has reopened debates on measures to ensure auditor independence. We examine the effectiveness of oversight on two prominent determinants of auditor’s biased opinion – financial incentives ...
Sergeja Slapničar +2 more
doaj +1 more source
SPECIFIC FEATURES OF GETTING AUDITOR’S PROOFS IN ACCORDANCE WITH INTERNATIONAL AUDIT STANDARDS
Вестник Российского экономического университета имени Г. В. Плеханова, 2018 During the auditor’s check-up the auditor collects materials, which later will form a basis for writing his/her report on reliability of finance accounting. Auditor’s proofs are necessary so that the auditor’s opinion is not groundless and more objective.
Elena I. Efremova
doaj +1 more source
The Study Of The Effect Of The Modified Auditor’s Opinion On The Debt Structure And Excess Stock Returns Of The Companies Admitted To the Tehran Stock Exchange [PDF]
مطالعات تجربی حسابداری مالی, 2018 Investors need reliable information for decision making in order to make optimal economic decisions. This research investigates the effect of the modified auditor's opinion on the debt structure and excess stock returns of the companies admitted to the ...
Seyed Kazem Ebrahimi +2 more
doaj +1 more source
Audit quality and sentiment biases in going-concern opinions [PDF]
Revista Contabilidade & FinançasThis research analyzed whether audit quality reduces sentiment biases existing in an auditor's opinion. Considering that measures based on data from opinion surveys have limitations regarding interpretation, and that aggregate measures using market data ...
Carlos André Marinho Vieira +1 more
doaj +1 more source
Jurnal Akuntansi Universitas Jember, 2022 The rotation of auditor should be performed, in maintaining the auditor’s independency and based on the government regulations. The intent of this research is to show the effect of firm size, the opinion of auditor, the reputation of auditor, and ...
Endru Douglas Simalango +1 more
doaj +1 more source
Jurnal Akuntansi Kontemporer, 2020 The increased need of public accounting service, makes numbers of public accountant firm increasing too. The in-creased numbers of public accountant firm, may result competition between public accountant firms.
Rinna Yohana +2 more
doaj +1 more source
Audit Quality, Auditor's Follow-up Recommendations (Emphasis on Specific Point Paragraph) and Auditor's Opinion [PDF]
Iranian Journal of Accounting, Auditing & Finance, 2019 Considering the importance of the audit objective, which creates reasonable assurance about the financial statements and the importance of the audit process to collect sufficient and adequate audit evidence, the audit quality is considered one of the ...
Arezoo Aghaei Chadegani +1 more
openalex +2 more sources
OPINION ANALYSIS GOING CONCERN THROUGH AUDITOR QUALITY AND AUDITOR EXPERIENCE
Jurnal Ilmiah Bisnis dan Ekonomi Asia, 2018 The research was conducted in Malang City area with auditor as the population while the sample with pursposive sampling while the data analysis used is variable test with linkert scale and using SPPS statitisk test. In this study conducted at the Public Accounting Firm in Malang, showed that by using validity test, reliability, assumption ...
Retno Wulandari, Ida Nuryana
openaire +3 more sources
Auditor’s Liability and the Need for Increased Accounting Uniformity [PDF]
, 1965 The work aims to study different methods suitable for de-icing and ice prevention of vehicle headlamps and tail lamps, especially LED-lights. Furthermore, the work aims to investigate the scale of the problem with insufficient or lack of de-icing on ...
Bradley, Edwin J.
core +2 more sources