Results 31 to 40 of about 1,150 (187)
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
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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
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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
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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
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
The Auditor's Going-Concern Opinion as a Communication of Risk
, 2011 SUMMARY In this study, we examine the proposition that the auditor's going-concern modified opinion is a valuable risk communication to the equity market that results in a shift of the market's perception of financially distressed firms ...
Allen D. Blay +2 more
core +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
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The Effect of Change in Auditor’s Opinion on Timely Disclosure of Financial Information [PDF]
International Journal of Management, Accounting and Economics, 2015 The main purpose of this research is studying the effect of change in auditor’s opinion on timely disclosure of financial information. The statistical population of the current research is all firms listed in Tehran Stock Exchange during 2010 to 2012 ...
Hamidreza Habibi, Ehsan Shamsi
doaj
Does Auditor Rotation Increase Auditor Independence?
Gadjah Mada International Journal of Business, 2016 This study aims to empirically test the effects of auditor rotation and auditor tenure on an auditor’s independence in companies listed on the Indonesia Stock Exchange during the years 2002-2010. This study using logistic regression estimation technique.
Junaidi Junaidi +4 more
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Methods to assess accounting information quality by auditors
Вестник Пермского университета: Серия Экономика, 2017 At the current stage of the accounting system development, more attention is paid to the quality of information that compiles the reporting data of economic entities. This issue is discussed by both Russian and foreign scientists. This article is devoted
Larisa Aleksandrovna Yudintseva
doaj +1 more source