Results 31 to 40 of about 3,296 (294)

The Perception of Auditor Career From University Students Perspective

open access: yesJema: Jurnal Ilmiah Bidang Akuntansi dan Manajemen, 2019
This study explores the perceptions of accounting students about their selection in a career as an auditor through several indicators. This study is to see what indicators are the choice of students in their career as auditors.
Muhammad Reza Ramdani   +2 more
doaj   +1 more source

Auditor Choice under Client Information Uncertainty [PDF]

open access: yes, 2016
This study examines whether companies with financial statements that contain higher degrees of information uncertainty are more inclined to hire specialist auditing firms. We argue that they do so to signal the credibility of the financial statements and
Chang, Chien-Heng Jennifer
core   +1 more source

PENGARUH BIAYA AUDIT, AUDIT TENURE DAN ROTASI AKUNTAN PUBLIK TERHADAP PEMILIHAN AUDITOR EKSTERNAL: STUDI EMPIRIS PADA PERUSAHAAN BUMN YANG TERDAFTAR DI BURSA EFEK INDONESIA

open access: yesJurnal Benefita, 2019
The purpose of an audit is to increase the confidence level of the users to the financial statements which are achieved through a statement from an opinion by the auditor.
Hendi Hendi, Desiana Desiana
doaj   +1 more source

Study on the Need to Regulate the Audit Profession and the Determinants of the Improvement of the Internal Managerial Control and the Internal Audit in Relation to the External Audit [PDF]

open access: yesOvidius University Annals: Economic Sciences Series, 2021
The study aims to analyze the personality and career-related factors that influence the choice of auditor profession, aspects that have enjoyed relatively little attention in the literature, especially in our country. The hypotheses debated in this study
Gabriela Mangu (Giurea)
doaj  

Auditor choice and accruals patterns of cross-listed firms

open access: yesChina Journal of Accounting Research, 2011
We examine the association between auditor choice and the accruals patterns of Chinese listed firms that cross-list in Hong Kong. Our evidence suggests that the clients of Big 4 auditors report lower unsigned discretionary accruals relative to the ...
Bing Wang, Qingquan Xin
doaj   +1 more source

Do supply shocks in the audit partner labor market affect auditor choice? Evidence from a quasi-natural experiment

open access: yesChina Journal of Accounting Research, 2022
We examine whether supply shocks in the audit partner labor market induce clients to switch audit partners. We argue that audit partners in their early careers (i.e., junior partners) charge low audit fees to attract clients, which induces client firms ...
Yanming Cao, Zhuoan Feng
doaj   +1 more source

Career Choice As An Auditor: Analysis on Determinant Factors of Perguruan Tinggi Muhammadiyah and Aisyiyah (PTMA) in Central Java and D.I.Yogyakarta

open access: yesRiset Akuntansi dan Keuangan Indonesia
The aim of this research is to find out the factors influencing student dynamics in their choice of career as auditors. This is quantitative research with a student focus of the Accounting Studies Program on PTMA in Central Java and D.I.
Kurniawati Lintang   +2 more
doaj   +1 more source

Carcinomas and Carcinoid Tumors of the Lungs and Bronchi in Children and Adolescents: The EXPeRT Recommendations

open access: yesPediatric Blood &Cancer, EarlyView.
ABSTRACT Primary lung carcinomas and bronchial carcinoid tumors (BC) are very rare malignancies in childhood. While typical BC and mucoepidermoid carcinomas are mostly low‐grade, localized tumors with a more favorable prognosis than in adults, necessitating avoidance of overtreatment, adenocarcinomas of the lung are often diagnosed at advanced disease ...
Michael Abele   +19 more
wiley   +1 more source

Determinants of industry expertise outsourced IAF: Do company and auditor attributes affect the selection?

open access: yesCogent Business & Management, 2021
Outsourcing the internal aud it function (IAF) is a worldwide practice attractive to companies, practitioners and regulators because it is believed that providers of this function are objective and competent and can provide high-quality audit. This study
Saeed Rabea Baatwah   +3 more
doaj   +1 more source

Health‐Related Quality of Life and Symptom Severity Among Patients With PIK3CA‐Related Overgrowth Spectrum: A Mixed‐Methods Study to Understand Real‐World Experience With Alpelisib Treatment

open access: yesPediatric Blood &Cancer, EarlyView.
ABSTRACT Background PIK3CA‐related overgrowth spectrum (PROS) includes several rare overgrowth disorders resulting from somatic gain‐of‐function mutations in PIK3CA. Despite treatment advances, including the recent approval of alpelisib for PROS in the United States, literature detailing the patient experience with PROS is limited.
Vamsi Bollu   +8 more
wiley   +1 more source

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