What practitioners and academics want to know about audit quality [PDF]
MAB, 2016 What do we know about audit quality? An intriguing question for which society seems to have a readymade answer, while to the audit industry is much less clear about what it takes to get there.
Jan Bouwens
doaj +3 more sources
Spesialisasi Industri Pada Jasa Kantor Akuntan Publik - Suatu Wujud Perbaikan Dalam Manajemen Layanan [PDF]
, 2005 Customer relationship managament is a new orientation in nowadays business. This concept influence the accounting firm by building industry spesialization.
Feliana, Yie Ke +1 more
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PENGARUH UKURAN KANTOR AKUNTAN PUBLIK, SPESIALISASI INDUSTRI AUDITOR DAN AUDIT TENURE PADA BIAYA MODAL EKUITAS ( Studi Empiris pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Tahun 2010 – 2012) [PDF]
, 2014 The aim of this study is to examine the relation between audit quality to the cost of equity capital. Variables tested in this study, namely the cost of equity capital is proxied using the earning price ratio, the size of the public accounting firm ...
DESILIANI, Nabella, MEIRANTO, Wahyu
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Internal audit department characteristics/activities and audit fees: Some evidence from Hong Kong firms [PDF]
, 2010 This study provides preliminary support for the notion that internal audit function assists in reducing external audit effort and fees. Data on internal audit characteristics and activities are obtained from survey respondents of Hong Kong companies and ...
Ho, Sandra, Hutchinson, Marion
core +2 more sources
Pengaruh Independensi, Kualitas Audit, Spesialisasi Industri Auditor Dan Corporate Governance Terhadap Integritas Laporan Keuangan [PDF]
, 2016 This study aimed to empirically examine the effect of independency, audit quality, auditor industry specialization and corporate governance on integrity of financial statements. The population of the data is all of the companies which have been listed on
Lastanti, H. S. (Hexana) +1 more
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The Effects of Industry Specialization on Auditor's Opinion in Iran
Mediterranean Journal of Social Sciences, 2015 The current study aims to provide evidences regarding the audit industry expertise as one of the criteria of auditing quality. For this purpose, in this research the relation between audit industry expertise and auditor's type of opinion is studied using the financial information extracted from listed companies in Tehran Stock Exchange during 2004 ...
Mahdi Omidfar, Mahdi Moradi
openaire +2 more sources
Do External Auditors Perform a Corporate Governance Role in Emerging Markets? Evidence from East Asia [PDF]
, 2001 In emerging markets, the concentration of corporate ownership has created agency conflicts between controlling owners and minority shareholders. Conventional corporate control mechanisms such as boards of directors and takeovers are typically weak in ...
Fan, Joseph P. H., Wong, T. J.
core +1 more source
PENGARUH TENURE AUDIT DAN UKURAN PERUSAHAAN TERHADAP AUDIT REPORT LAG DENGAN SPESIALISASI INDUSTRI AUDITOR SEBAGAI VARIABEL MODERASI [PDF]
, 2016 This study aims to give empirical evidence of the influence of audit tenure and firm size to audit report lag, and the auditor industry specialization moderate the influence of audit tenure to audit report lag.
CAHYANINGTYAS, Dyah Ayu +1 more
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THE EFFECT OF SURPLUS FREE CASH FLOW AND AUDIT QUALITY ON EARNINGS MANAGEMENT (Empirical Study on Manufacturing Companies Listed on The Indonesia Stock Exchange from 2013-2016) [PDF]
, 2017 This study aims to investigate the influence of surplus free cash flow on earnings management, as well as the interaction between audit quality and surplus free cash flow.
ABDURACHMAN, Abdurachman, FUAD, Fuad
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