Results 31 to 40 of about 25,516 (335)
Auditor-Client Relationship: Interferences, Influences and Associations [PDF]
Audit Financiar, 2022 Auditor-client relationship is a multifaceted interaction between the two parties, defined and influenced by several factors. This research delimitates and summarizes the eight relevant factors in literature in order to analyze them, as opposed to most ...
Nicolae MAGDAS +2 more
doaj +1 more source
Reading the New Standard ISA700
Studies and Scientific Researches: Economics Edition, 2010 Review of permanent professional standards is a requirement for professional bodies of professional accountants, resulting in broader processes of globalization and harmonization.
Daniel Botez
doaj +1 more source
Jurnal Akuntansi, 2019 The purpose of this research is to examine the effect of audit opinion and auditor quality to audit delay on local government in Indonesia. Sampling method used is purposive sampling and the result are 419 local governments in fiscal year 2015.
Nila Aprila +2 more
doaj +1 more source
Independent Auditor’s Roles in Decreasing Discretionary Accrual [PDF]
بررسیهای حسابداری و حسابرسی, 2009 In this study we examine the relation between auditors, auditor’s reports and earnings management (EM). EM is measured by discretionary accrual (DA). In the case of auditors, type of auditor institutions, type of auditor’s opinion in audit reports and ...
Ali Ebrahimi Kordlar, Seyed Aziz Seyedy
doaj
Modeling of the Relationship among Auditing Quality Factors by Using Cause and Effect Approach in System Dynamics [PDF]
مطالعات تجربی حسابداری مالی, 2017 Auditing quality has special importance for financial statement’s users, managers and auditors. The aim of this study is modeling the relationship among auditing quality factors and investigating the effect of mutual relationship among its related ...
نویدرضا نمازی +1 more
doaj +1 more source
FAKTOR - FAKTOR YANG MEMPENGARUHI AUDITOR DALAM MEMBERIKAN OPINI GOING CONCERN (Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2004-2009) [PDF]
, 2011 This study aims to analyze and provide empirical evidence of the influence of auditor reputation, auditor client tenure, disclosure, company size and audit opinion prior to the granting by the auditor's going concern opinion.
LAKSITO, Herry +1 more
core
Audit Quality and Earnings Forecast Error: As an Auditor Ranking Criterion [PDF]
پژوهشهای تجربی حسابداری, 2018 A firm's profitability prediction provides valuable information that helps investors to make optimal decisions. Like other information, the value of these predictions depends on the reliability of information they provide.
Mohammad Hossin Vadiee +2 more
doaj +1 more source
Pengaruh Pengalaman, Keahlian, Situasi Audit, Etika, dan Gender terhadap Ketepatan Pemberian Opini Auditor melalui Skeptisisme Profesional Auditor ( Studi Kasus pada Kap di Bekasi) [PDF]
, 2014 The purpose of this study is to provide empirical evidence of how much direct influence between the experience, expertise, audit situation, ethics, and gender of the accuracy of the provision of the auditor's opinion as well as indirect influence between
Fajarwati, D. (Diana) +1 more
core
Large Language Model‐Based Chatbots in Higher Education
Advanced Intelligent Systems, Volume 7, Issue 3, March 2025.The use of large language models (LLMs) in higher education can facilitate personalized learning experiences, advance asynchronized learning, and support instructors, students, and researchers across diverse fields. The development of regulations and guidelines that address ethical and legal issues is essential to ensure safe and responsible adaptation
Defne Yigci +4 more
wiley +1 more source
Jurnal Akuntansi dan Auditing, 2014 Giving going concern status is not easy task because it is closely related to the auditor’s reputation. Public accountants are often judged both by society and the government to see whether or not the insolvent condition of the company being audited.
Anita Rahayuningsih
doaj +1 more source