Results 81 to 90 of about 17,136 (203)

The determinants of the relationship between auditor tenure and audit report lag: evidence from an emerging market

Cogent Business & Management
One important factor for those who use financial reports to make decisions is the timing of an audit report’s distribution in the capital markets. The effectiveness of capital markets may suffer from protracted delays in the release of the audit report ...
Osama Abouelela, Ahmed Diab, Safaa Saleh
doaj   +1 more source

A Review on Audit Quality Factors [PDF]

, 2014
“Audit Quality” is not easy to define because of many diverse factors affecting quality. According to the consultation paper of the International Auditing and Assurance Standards Board (IAASB), audit quality is the significant issue that requires more ...
Hosseinniakani, Seyed, Inácio, Coelho Helena, Mota, Rui   +2 more
core   +1 more source

Gradual Acquisition of Professional Knowledge, Audit Quality and Audit Fees. [PDF]

Front Psychol, 2022
Xu G, Ding R, Cheng H, Xing Q.
europepmc   +1 more source

Workload, Tenure Auditor and Industrial Specialization Auditors on Audit Quality with Audit Committee as Moderating

International Journal of Engineering & Technology, 2018
This study aims to obtain empirical evidence on audit quality on workload, auditor tenure and auditor industry specialization with the audit committee as a moderating variable. The study population was conducted on non-financial companies listed on the Indonesia Stock Exchange, a total sample of 10 companies research using purposive sampling.
Daniel T. H. Manurung, Andhika Ligar Hardika, Yati Mulyati, Mohd Haizam Mohd Saudi   +3 more
openaire   +2 more sources

Auditor Choice and Peer Firms Similarity: the Case of Tunisian Firms

Copernican Journal of Finance & Accounting
The aim of this study is to offer novel factor perceived by firms to select an external auditor in developing countries, like Tunisia, given their unique cultural, economic and institutional context.
Amira Ben Hassoun
doaj   +1 more source

The effect of auditor's cooperation with independent financial advisors on the reliability of performance commitment-Based on the moderating effect of managerial overconfidence. [PDF]

PLoS One, 2023
Lin D, Wang Y, Zheng Q, Li H.
europepmc   +1 more source

Information Asymmetry: Evidences about the Relationship between Auditor Tenure and Auditor Specialization [PDF]

مطالعات تجربی حسابداری مالی, 2011
Prior researches suggest that auditor specialization and auditor tenure increase audit quality and consequently improve quality of disclosed information and decrease information asymmetry.
Shamsolah Shirinbakhsh, Zohreh Arefmanesh, Ameneh Bazrafshan   +2 more
doaj  

Philanthropy, audit firms culture and auditor independence. [PDF]

PLoS One, 2022
Zhang Y, Wei L.
europepmc   +1 more source

PENGARUH AUDIT TENURE, UKURAN AUDITOR, SPESIALISASI AUDIT DAN AUDIT CAPACITY STRESS TERHADAP MANAJEMEN LABA (Studi Empiris pada Perusahaan Manufaktur yang listed di BEI tahun 2010-2015)

Jurnal Riset Akuntansi dan Bisnis Airlangga, 2016
The purpose for this research is to test audit tenure, auditor size, audit specialization industry, and audit capacity stress to earning management manufacture industry listed in the BEI in 2010-2015.
Deddy Kurniawansyah
doaj  

ANALISIS PENGARUH KARAKTERISTIK DEWAN KOMISARIS, DIREKSI, DAN KOMITE AUDIT SERTA KUALITAS AUDITOR EKSTERNAL TERHADAP MANAJEMEN LABA (Studi Empiris pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2011-2014) [PDF]

, 2016
This study aimed to examine the effect of the characteristics of the board, such as the size of the Board of Commissioners, the independence of the Board of Commissioners, the number of board meetings, the number of meetings of the audit committee, the ...
GHOZALI, Imam, IMANI, Anisah Nur
core