Results 21 to 30 of about 819 (293)
The Impact of Audit Quality on forecasting Accurate of future operating cash flows [PDF]
مطالعات تجربی حسابداری مالی, 2017 In this study, the effect of audit quality on the forecasting accuracy of future operating cash flows among between firms listed in the Tehran Stock Exchange has been investigated.
hassan zalaghi +2 more
doaj +3 more sources
Auditor Characteristics and Bankruptcy Probability [PDF]
پژوهشهای تجربی حسابداری, 2021 The main purpose of this study is to investigate the relation between auditor characteristics and probability of bankruptcy. This study uses variables such as auditor fees, audit-firm size, audit-firm tenure, and auditor industry specialization as ...
Seyed Mostafa Alavi, mohsen memarian
doaj +1 more source
Investigating Effectiveness of Audit Quality on Reduction of Audit Report Delay in Companies Listed in Tehran Stock Exchange [PDF]
مجله دانش حسابداری, 2015 It is important to understand the factors that affect audit report delay, since this directly affects the timeliness of financial reporting, which is one of the most important qualitative attributes of financial statements. Old accounting information has
Gholamhossein Mahdavi +1 more
doaj +1 more source
Jurnal Akuntansi, 2023 This research aims to determine the effects of firm size, independent commissioners, and auditor industry specialization on the integrity of financial statements.
Annisa Nurbaiti, Chyntia Elisabet
doaj +1 more source
SAGE Open, 2023 The purpose of this article is to investigate the relationship between audit quality, the role of institutional environments at the provincial level, and earnings management around listing events by using data from 189 newly-listed companies on the ...
Chi Duong Thi
doaj +1 more source
The Demand of Cost of Equity: Is Audit Attributes Matters?
Riset Akuntansi dan Keuangan Indonesia, 2021 This paper examines the impact of the audit committee on external audit attributes and the cost of equity relationship. Before that, this study investigates the impact of auditor industry specialization, auditor tenure, and audit committee on audit ...
Muhammad Dhia Ulhaq +2 more
doaj +1 more source
Kualitas Audit dan Manajemen Laba pada Perusahaan Manufaktur di Indonesia
Jurnal Akuntansi, 2018 The purpose for this research is to test the influence of audit quality to earnings management on manufacturing companies in Indonesia. In this research, the measurement of audit quality divided in five proxies: auditor size, auditor specialization ...
Maria Natalia, Meyliana -, Debbianita -
doaj +1 more source
Corporate Governance and Accounting Restatements [PDF]
مطالعات تجربی حسابداری مالی, 2015 The purpose of this research is to examine the relationship between thecorporate governance characteristics and accounting restatements due torapid growth of restatements in the world as well as the Iranian capitalmarket.
Mohammad Ali Bagherpour Velashani +2 more
doaj +1 more source
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
doaj +1 more source
Auditor Specialization and Information Spillovers [PDF]
, 2022 We study the determinants of auditor industry specialization, the impact of specialization on fees and audit quality, and a regulator's optimal choice of audit standards in the presence of specialization.
Petrov, Evgeny; https://orcid.org/ +3 more
core +1 more source