Results 61 to 70 of about 1,150 (187)
The simultaneous relation between audit report type and business termination : evidence for non-listed companies in a non-litigious audit environment. [PDF]
This study provides evidence on the relationship between audit report type and subsequent business termination in an environment where firms are closely held and the audit environment is non-litigious.
Gaeremynck, Ann, Willekens, Marleen
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Investigating the relationship between auditor’s opinion and stock return in the companies listed at Tehran stock exchange market [PDF]
Management Science Letters, 2013 This research investigates the relationship between auditor’s opinion and stock return in the companies listed at Tehran stock exchange market. In this study, all required data are collected from aware shareholders and provide a sampling of 130 ...
Ali Akbar Farzinfar
doaj
, 2023 Stoklarda önemlilik seviyesinn belirlenmesi ve bağımsız denetçi görüşleri üzerine etkisi adlı tez çalışması, bağımsız denetimde stoklarlarda önemlilik seviyesinin belirlenmesi ve bağımsız denetçinin görüşü üzerine etkisine ilişkin bir araştırma ...
Genç, Sabiha Turgut
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INDEPENDENSI DAN KOMPETENSI AUDITOR PADA OPINI AUDIT (Studi BPKP Jateng)
Jurnal Dinamika Akuntansi, 2009 Tujuan dari penelitian ini adalah mengetahui bukti empiris pengaruh independensi dan kompetensi auditor secara parsial dan simultan terhadap hasil opini auditor.
Surroh Zu'amah
doaj +1 more source
Accounting, Finance & Governance Review, 2005 This exploratory research examines the existence of variations in the application of the principle of auditor confidentiality within a western European setting. A case study method was used employing a series of open ended questions to isolate participants’ views on the importance of and factors influencing the practice of keeping client information ...
Donald F. Arnold Sr. +2 more
openaire +1 more source
SOME CONCEPTIONS AND MISCONCEPTIONS ON REALITY AND ASSUMPTIONS IN FINANCIAL ACCOUNTING [PDF]
This paper addresses two problematic issues arising from the importation of terms into financial accounting: (1) the nature of economic reality; and (2) the role of assumptions.
Stanley C. W. Salvary
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Auditor's opinion during the financial crisis
, 2020 Τμήμα Λογιστικής και Χρηματοοικονομικής - FIN - A/A 0624Οι οικονομικοί φορείς της αγοράς, προκειμένου να λάβουν τις απαιτούμενες ορθολογικές αποφάσεις απαιτείται να έχουν μια έγκαιρη και επαρκής χρηματοοικονομική πληροφόρηση, η αξιοπιστία της οποίας ...
Τάκη, Αικατερίνη +1 more
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Jurnal Akuntansi, 2015 Penelitian ini bertujuan untuk menguji, membuktikan, dan menganalisis pengaruh Ukuran Perusahaan, Kompleksitas Operasi Perusahaan, Reputasi KAP, dan Opini Auditor terhadap Audit delay.Variabel penelitian ini adalah Ukuran Perusahaan, Kompleksitas Operasi
Citra Dirgahayu Innayati +1 more
doaj +1 more source
The impact of management, family, and institution on the auditor's going concern opinion issuance decision [PDF]
, 2018 Incidents where external auditors do not issue a going concern audit opinion (GC opinion) to companies having severe financial problems have been reported globally.
Muhamad Sori, Zulkarnain +4 more
core +1 more source
Статистика України, 2018 Specifics of using the working documents of an auditor when auditing the financial reporting made up on external user (foreign investor) demand are highlighted.
V. P. Bondar
doaj +1 more source