Results 41 to 50 of about 38,639 (363)
Auditor Industry Specialization, Analysts Forecast Properties, and Cost of Debt
SSRN Electronic Journal, 2009 Chan Li, Yuan Xie, Jian Zhou
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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
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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
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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 -
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The Role of Auditor Industry Specialization on Earnings Management and Future Operational Performance [PDF]
مجله دانش حسابداری, 2012 This research examines the association between auditor industry specialization and real earnings management and its impact on future operating performance.This essay investigates whether clients of industry specialist auditors are constrained from ...
Hossein Etemadi +2 more
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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
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INFLUENCE International Journal of Science Review, 2022 Relevance is one of the qualitative qualities of financial statements. If financial statements are submitted on time, they can be considered relevant. Audit report lag is closely related to timely report submission.
Haugesti Diana, D. Hidayat
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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
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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
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