Results 21 to 30 of about 17,136 (203)
Jurnal Akuntansi dan Auditing Indonesia, 2023 Tax revenue realization in Indonesia is not inseparable from tax avoidance by business entities. The research was conducted to examine the effect of auditor characteristics as proxied by auditor industry specialization, audit tenure, and audit opinion ...
Rafli Prastiatry Zain +2 more
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Auditor Industry Specialism and Reporting Timeliness
Procedia - Social and Behavioral Sciences, 2012 AbstractThis study investigates whether industry specialist auditors could speed up the audit work using a sample of 873 public listed companies. The multivariate results indicate that industry specialist auditors do not statistically offer faster audit work than non-specialists.
Abidin, Shamharir +1 more
openaire +2 more sources
Jurnal ASET (Akuntansi Riset), 2019 . This study aims to determine the effect of tax aggressiveness, corporate governance, auditor industry specialization, political connections, profitability, firm size and leverage on auditor switching.
Robi Husnimubaroq, Majidah Majidah
doaj +1 more source
Auditor’s specialization and audit fee in military-connected firms
Jurnal Akuntansi dan Auditing Indonesia, 2020 The aim of this research is to analyze the association among auditor industry specialization, military connection, and audit fee. This study used 790 observations from 227 different firms that were listed in Indonesian Stock Exchange for the period 2010 ...
Almira Zuniga Setiadi, Iman Harymawan
doaj +1 more source
The Effect of Audit Quality on Cost of Equity Capital [PDF]
پژوهشهای تجربی حسابداری, 2013 The purpose of this study is the investigation of the effect of audit quality on cost of equity capital in firms listed in Tehran Stock Exchange. The cost of equity capital as part of the company's cost of capital, expected return on the common stock ...
S. Hossein Sajadi +2 more
doaj +1 more source
Auditor industry expertise and external audit prices: empirical evidence from Amman Stock Exchange-listed companies [PDF]
AJAR (Asian Journal of Accounting Research), 2023 Purpose – This study aims to examine the relationship between auditor industry specialization (IS) and audit fees. Design/methodology/approach – The authors utilize 2,100 firm-year data of Jordanian companies from 2005 to 2018.
Esraa Esam Alharasis +2 more
doaj +1 more source
Pengaruh Kualitas Audit terhadap Hubungan Earnings Management dan Return Saham [PDF]
, 2011 The objective of the empirical study is to examine and to analyze the effect ofAudit Quality on the relation of Earnings Management and Stock Return.
Darmawati, D. (Deni), Rahayu, I. (Indri)
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Investigating the Effect of Auditor Specialization in Industry on the Relationship between Tax Avoidance and the Risk of Future Stock Price Crash of Pharmaceutical and Non-pharmaceutical Companies Listed on the Tehran Stock Exchange [PDF]
حسابداری سلامت, 2016 Introduction: The results of previous researches suggest that the audit specialization in industry leads to audit quality. Also, auditors through their information and corporate governance roles, decrease the risk of stock price crash.
S. A. Vaez, S. S. Dorseh
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The Effect of Industrial Specialization Auditors and Audit Committee Expertise on Audit Quality
Accounting Analysis Journal, 2020 The purpose of this research is to analyze the impact of auditor industry specialization and audit committee specific expertise, which is divided into accounting, finance, and supervisory expertise, controlled by board of commissioner size, board of ...
Indah Kurniasih, Kiswanto Kiswanto
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The Relationship between Audit Quality and Investment Efficiency [PDF]
بررسیهای حسابداری و حسابرسی, 2013 Following the separation of the firm management from their ownership and arising agency and also increase of the information asymmetry between managers and owners, the quality of audit services has found huge importance and it can serve as a tool to take
Badavar Nahandi Badavar Nahandi +1 more
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