Information Inequality: Evidence in relation to tenure and auditor industry specialization [PDF]
مطالعات تجربی حسابداری مالی, 2012 یافتههای تحقیقات نظری حاکی از آن است که تخصص صنعت و دوره تصدی حسابرس موجب بهبود کیفیت حسابرسی و متعاقباً بهبود کیفیت اطلاعات افشا شده و سبب کاهش نابرابری اطلاعات میگردد.
shamsolah shirinbakhsh
doaj +1 more source
PENGARUH STRUKTUR CORPORATE GOVERNANCE, AUDIT TENURE, DAN SPESIALISASI INDUSTRI AUDITOR TERHADAP INTEGRITAS LAPORAN KEUANGAN (Studi pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2008-2011) [PDF]
, 2013 This research aims to analyze the effects of corporate governance structure, audit tenure and auditor industry specialization on integrity of financial statement of manufacturing sector in Indonesia’s companies. Integrity of financial statement define as
NICOLIN, Ocktavia, SABENI, Arifin
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Audit Quality Attibutes and Client Factors
AFRE (Accounting and Financial Review), 2020 This study aims to examine and provide empirical evidence of the impact of client size and industry specialization on audit quality and the effect of audit quality on audit fees, reputation, and litigation both on audit-detecting misstatement quality and
Muhamad Muhamad Taqi +4 more
doaj +1 more source
Related-Party Transactions and Audit Fees
JABE (Journal of Accounting and Business Education), 2021 This research aims to analyze the association between the related-party transactions and audit fees. This study used 781 observations listed on the Indonesia Stock Exchange from 2010 to 2017.
Fortuna Oktavia Perwita, Iman Harymawan
doaj +1 more source
Auditor Tenure and Stock Price Volatility: The Moderating Role of Auditor Industry Specialization
Australasian Accounting, Business and Finance Journal, 2018 Purpose The present study aims to investigate the relationship between auditor tenure and stock return volatility and to study the moderating effect of auditor’s industry specialization on this relationship in the firms listed on the Tehran Stock Exchange (TSE).
Jorjani, Mehran, Safari Gerayeli, Mehdi
openaire +3 more sources
PENGARUH AUDIT TENURE DAN UKURAN KAP TERHADAP AUDIT REPORT LAG DENGAN SPESIALISASI INDUSTRI AUDITOR SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia periode 2013 – 2015) [PDF]
, 2017 This research aims examine the influence of audit tenure and size of public accountant to audit report lag (ARL), and the auditor industry specialization as moderating variable between audit tenure and audit report lag (ARL).
MICHAEL, Candra Jimmi, ROHMAN, Abdul
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Faktor-faktor Yang Berpengaruh Terhadap Audit Report Lag Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode Tahun 2008-2012 [PDF]
, 2014 This study aims to prove the factors that affect the audit report lag. Publication of audited financial statements is critical as useful information for stakeholders.
Indah Putri, Alvyra Nesia
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Jurnal Riset Akuntansi Terpadu, 2016 The purpose of this study was to determine the effect of board independence, tenure audit and auditor industry specialization on audit report lag.
Yenny Dwi Handayani
doaj +1 more source
Integritas Laporan Keuangan Dan Faktor- Faktor Yang Mempengaruhinya (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2010- 2014) [PDF]
, 2016 This study aims to provide empirical evidence of influence: the mechanism of Corporate Governance (the Audit Committee, Independent Commissioner, Institutional Ownership, Managerial Ownership) for the integrity of financial statements, change of auditor ...
, Drs. Muhammad Abdul Aris, M.Si +1 more
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ANALISIS FAKTOR-FAKTOR DETERMINAN AUDIT REPORT LAG (ARL) PADAPERUSAHAAN MANUFAKTURYANG TERDAFTAR DI BURSA EFEK INDONESIA(BEI) TAHUN 2012-2013 [PDF]
, 2015 One of the qualitative characteristics attribute of financial statement reporting is relevant, that is manifestation can be seen from the timeliness of reporting.
SUNDALIA, Julietta +1 more
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