Results 21 to 30 of about 8,506,519 (307)

EXPECTATION GAP ANTARA AUDITOR DAN MAHASISWA AKUNTANSI

open access: yesJurnal ASET (Akuntansi Riset), 2014
. This study aimed to get empirical evidence about perceptions between auditors and accounting students to Expectation gap in the issue of the auditor and the audit process, the auditor's responsibilities , attributes the performance of auditors and ...
Sukadwilinda Sukadwilinda   +1 more
doaj   +1 more source

PENGARUH MOTIVASI TERHADAP HUBUNGAN KOMPLEKSITAS TUGAS, GAYA KEPEMIMPINAN DENGAN KINERJA AUDITOR

open access: yesSorot, 2015
This research intent to test the effect of Motivation on the relationship between Task Complexity, Leadership style with Auditor Performance on BPK Riau Province delegation.
Erwina Erwina   +2 more
doaj   +1 more source

Killing two birds with one stone? Auditor choice in merger & acquisitions and subsequent auditor assurance quality

open access: yesChina Journal of Accounting Studies, 2021
Listed companies commonly appoint their incumbent annual auditors to audit a target company during a merger and acquisition (M&A). However, some companies choose an alternative auditor to perform the M&A audit.
Yang Han, Xi Wu, Shangkun Liang
doaj   +1 more source

Determinants of Auditors’ Work Performance

open access: yesInternational Journal of Financial Research, 2019
This study used the theory of performance to determine whether skill, attitude and knowledge influence auditors’ work performance. Survey questionnaires were sent to auditors of a small to medium size in Kuala Lumpur. A response rate of 12 % (26) was analysed.
Siti Rodziah Ahmad   +3 more
openaire   +2 more sources

Pengaruh Kompetensi dan Independensi pada Kinerja Auditor Internal Pemerintah dengan Etika Auditor sebagai Variabel Moderasi (Studi Pada Inspektorat Kabupaten Tegal)

open access: yesJurnal Manajemen Teori dan Terapan, 2018
Government internal auditors must comply with labor regulations as civil servants and must comply with the APIP code of ethics and APIP audit standards that have been established when conducting guidance and supervision.
Uly Maria Ulfah, Fitri Lukiastuti
doaj   +1 more source

ANALISIS DYSFUNCTIONAL AUDIT BEHAVIOR: SEBUAH PENDEKATAN KARAKTERISTIK PERSONAL AUDITOR

open access: yesJurnal Dinamika Akuntansi, 2011
Tujuan dari penelitian ini untuk memperoleh bukti empiris pengaruh locus of control terhadap ki-                                    nerja auditor,  turnover intention dan pengaruh kinerja pada perilaku dysfunctional audit.
Agus Wahyudin   +2 more
doaj   +1 more source

Modeling Market Reactions to Auditor Changes Using Variable Selection Algorithms: A Meta-Analysis [PDF]

open access: yesAnnals of Dunarea de Jos University. Fascicle I : Economics and Applied Informatics, 2019
Market reactions to auditor change filings have been studied over a long period in the literature. We provide a review of the literature on market response to auditor changes and identify a superset of variables used in published research.
Richard HOLOCWAK   +3 more
doaj   +1 more source

THE ROLE OF EMOTIONAL QUOTIENT TO MODERATE EFFECT OF ROLE STRESS ON EXAMINER JOB PERFORMANCE IN AUDIT BOARD OF THE REPUBLIC OF INDONESIA [PDF]

open access: yesRussian Journal of Agricultural and Socio-Economic Sciences, 2019
Auditors are often associated with work stress. One of the stresses that are often experienced by auditors in doing work is role stress. Excessive stress faced by the auditor when working and often not immediately anticipated properly, and unfavorable ...
Adhelia S., Tjaraka H.
doaj   +1 more source

The extent of the auditor's commitment to the rules of professional conduct and its impact on evaluating the companies' financial performance

open access: yesمجلة الدراسات الاقتصادية والادارية, 2023
Auditing accounts, international standards, international rules and standards, applicable rules, auditing standards, standards, ethics and independence in auditing financial accounts after auditing and examining them in financial auditing after auditing
Assistant. teacher Fahima Aslewah Haydow
doaj   +1 more source

Direct and Mediating Effects of Auditor Quality on Auditor Size and Performance

open access: yesInternational Business Research, 2013
In defining audit quality, DeAngelo (1981) assumes no variation in auditor’s technical competency in discovering a breach. Instead, we relax this assumption and utilize principal components analysis technique to extract auditor quality from human capital factors of an audit firm.
Yu-Shu Cheng   +2 more
openaire   +2 more sources

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