Results 21 to 30 of about 1,184 (262)

Audit Committee Independence and Auditor Reporting for Financially Distressed Companies: Evidence From an Emerging Economy

SAGE Open, 2022
This study examines the relationship between audit committee independence (by using stockholding as a measure to assess substantive independence) and auditor reporting for financially distressed companies.
Abubakr Saeed, Qasim Ali, Hammad Riaz, Muhammad Asif Khan   +3 more
doaj   +1 more source

The relationship of auditor competence and independence on audit quality: An assessment of auditor ethics moderation and professional commitment

Indonesia Accounting Journal, 2021
The purpose of this study is to examine and analyze the effect of auditor competence and independence on audit quality as moderated by auditor ethics and professional commitment.
Victor Pattiasina, Muhamad Yamin Noch, Herman Surijadi, Muhammad Amin, Eduard Yohannis Tamaela   +4 more
doaj   +1 more source

The effect of internal auditor independence on effectiveness of government internal audit: group cohesiveness as an intervening variable (case study at the regional inspectorates at java island)

Jurnal Akuntansi, 2018
The objective of this study is to examine the effect of auditor independence, group cohesiveness, and individual factors on internal audit effectiveness of regional inspectorates. In addition, this study also intends to examine whether group cohesiveness
Moh Ubaidillah, Ari Kuncara Widagdo
doaj   +1 more source

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

Dilema Auditor: Faktor Internal dan Eksternal Independensi

Journal of Management and Business Review, 2021
The need for financial information is an important component of economic development. The auditor is the party that guarantees that the financial statements are maintained credibility. However, many cases show the misuse of financial statements.
Martdian Ratna Sari, Alhamdi Zuhri, Paulina Millennia Natalia Wijaya   +2 more
doaj   +1 more source

The Role of Auditor Independence in Audit Quality and Fraud Mitigation: A Systematic Literature Review

Jurnal Inovasi Akuntansi
Purpose: This study seeks to investigate the contribution of auditors’ independence to the quality of audit services and the mitigation of financial fraud.
Kekoto Manneh, Indrawati Yuhertiana, Rida Perwita Sari   +2 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

Pediatric 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, Kaitlin LaGasse, Cory D. Saucier, Kimberly Raymond, Miranda Lauher‐Charest, Lauren Crowder, Beilei Cai, Mary Lisha Paul, Denise Adams   +8 more
wiley   +1 more source

Independent auditors as fiscal gatekeepers [PDF]

International Review of Law and Economics, 1997
This paper develops a framework for the analysis of gatekeeping in tax enforcement, whereby independent auditors are assigned the duty of certifying taxpayers` reports. The equilibrium of the market for gatekeepers` services is characterized, as well as taxpayers` and auditors` optimal behavior.
openaire   +4 more sources

Hospitalization Through Families’ Eyes: Comparing Inpatient Care Quality for Children With Sickle Cell Disease and Cystic Fibrosis in Canada

Pediatric Blood &Cancer, EarlyView.
ABSTRACT Background Sickle cell disease (SCD) is a chronic, inherited hemoglobinopathy that requires frequent hospitalization for disease‐related complications. Canadian data on inpatient care is limited. This study compared caregiver‐reported hospital experiences of children with SCD to those with cystic fibrosis (CF), a chronic, autosomal recessive ...
Hailey M. Zwicker, Kyle Kemp, Perri Tutelman, Sharon H. J. Hou, Paul Fairie, Maria Santana, Gregory M. T. Guilcher, Taryn Fay‐McClymont, Glenda Bendiak, Wendy Pelletier, Nicola Wright, Fiona Schulte   +11 more
wiley   +1 more source

PENGARUH INDEPENDENSI AUDITOR TERHADAP KUALITAS AUDIT

Jurnal ASET (Akuntansi Riset), 2017
.This study aims to determine the effect of auditor independence on audit quality. Analysis Unit was Public Accounting Office in Bandung, Observation unit was Auditor.
Galuh Tresna Murti, Iman Firmansyah
doaj   +1 more source