Results 51 to 60 of about 38,639 (363)
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
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 Influence of Industrial Specialization Auditor on Audit Report Lag
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION), 2022 This study aimed at analyzing the impact of Industrial specialization auditor on audit report lag and how the related party transaction affects the relationship between Industrial specialization auditor and audit report lag. This study used 1,897 observations from 353 different firms listed on the Indonesia Stock Exchange from 2010 to 2017.
Angelia Monique, Iman Harymawan
openaire +2 more sources
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)
core +5 more sources
Audit Market Concentration and Auditor's Industry Specialization
Procedia - Social and Behavioral Sciences, 2013 AbstractPast studies have shown that auditor's industry specialization exists in the USA (Rhode, Whitsell & Kelsey, 1974) and Australia (Craswell & Taylor, 1991). In Malaysia, however, according to Takiah, Ruhanita & Aini (2000), none of the Big 6 audit firms in Malaysia specializes in any one particular industry.
Ishak, Aniza @ Marzita +2 more
openaire +1 more source
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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Industry specialist auditors, outsider directors, and financial analysts [PDF]
, 2011 This study investigates the relationships among industry specialist auditors, outside directors, and financial analysts. Specifically, we examine the effect of analyst coverage on the association between auditor industry specialization and outside ...
Liu, Guoping, Sun, Jerry
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Apakah Spesialisasi Industri Auditor Berperan Dalam Pencegahan Kecurangan?
Jurnal Riset Akuntansi dan Keuangan, 2020 : This study aims to analyze the effect of auditor industry specialization in moderating the relationship between the characteristics of the audit committee and management against fraudulent financial statements.
Yulia Sifa Insani, sulhani sulhani
doaj +1 more source