Results 131 to 140 of about 38,639 (363)

Pengaruh Struktur Kepemilikan dan Kualitas Audit terhadap Manajemen Laba [PDF]

open access: yes, 2013
This research aims to analyze the effects of ownwership structure and audit quality on earning management of manufacturing sector in Indonesia\u27s companies The sample in this study were manufacturing sector companies listed in Indonesian Stock Exchange
Afri Yuyetta, Etna Nur   +1 more
core  

Independence, low balling and learning effects [PDF]

open access: yes, 2007
Independent auditors serve as gatekeepers of public securities markets, but ongoing competition among audit firms could harm auditors’ independence. For instance, a Green Paper of the European Union finds that especially audits of large and prestigious ...
Simons, Dirk
core   +2 more sources

Multiband Switchable Microwave Absorbing Metamaterials Based on Reconfigurable Kirigami–Origami

open access: yesAdvanced Functional Materials, EarlyView.
A reconfigurable metamaterial featuring tunable microwave‐absorbing and load‐bearing performance is proposed. Stretchable kirigami and bistable origami configurations are integrated as actuating components, and the synergistic deformation mechanisms are systematically analyzed.
Weimin Ding   +7 more
wiley   +1 more source

Audit market structure, fees and choice in a period of structural change: evidence from the UK – 1998–2003 [PDF]

open access: yes, 2010
This paper presents evidence on audit market concentration and auditor fee levels in the UK market in the crucial period of structural change following the PricewaterhouseCoopers’ (PwC) merger and encompassing Andersen’s demise (1998–2003).
Advisory Committee on the Auditing Profession   +89 more
core   +2 more sources

Tailoring the Properties of Functional Materials With N‐Oxides

open access: yesAdvanced Functional Materials, EarlyView.
The properties of materials bearing N‐oxide groups are often dominated by the polar N+─O− bond. It provides hydrophilicity, selective ion‐binding, electric conductivity, or antifouling properties. Many of the underlying mechanisms have only recently been discovered, and the interest in N‐oxide materials is rapidly growing.
Timo Friedrich   +5 more
wiley   +1 more source

Efektivitas Komite Audit Dan Kualitas Audit Terhadap Earnings Management Pada Perusahaan Terdaftar Di BEI

open access: yesJurnal Akuntansi, 2019
This study aims to examine the effectiveness of the audit committee and audit quality on earning management. This research is quantitative by using multiple linear regression.
Fany -, Yie Ke Feliana
doaj   +1 more source

Workload, Tenure Auditor and Industrial Specialization Auditors on Audit Quality with Audit Committee as Moderating

open access: yesInternational Journal of Engineering & Technology, 2018
This study aims to obtain empirical evidence on audit quality on workload, auditor tenure and auditor industry specialization with the audit committee as a moderating variable. The study population was conducted on non-financial companies listed on the Indonesia Stock Exchange, a total sample of 10 companies research using purposive sampling.
Daniel T. H. Manurung   +3 more
openaire   +2 more sources

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