Results 1 to 10 of about 465 (258)
Kualitas Audit dan Manajemen Laba pada Perusahaan Manufaktur di Indonesia
Jurnal Akuntansi, 2018 The purpose for this research is to test the influence of audit quality to earnings management on manufacturing companies in Indonesia. In this research, the measurement of audit quality divided in five proxies: auditor size, auditor specialization ...
Maria Natalia, Meyliana -, Debbianita -
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SAGE Open, 2023 The purpose of this article is to investigate the relationship between audit quality, the role of institutional environments at the provincial level, and earnings management around listing events by using data from 189 newly-listed companies on the ...
Chi Duong Thi
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The Demand of Cost of Equity: Is Audit Attributes Matters?
Riset Akuntansi dan Keuangan Indonesia, 2021 This paper examines the impact of the audit committee on external audit attributes and the cost of equity relationship. Before that, this study investigates the impact of auditor industry specialization, auditor tenure, and audit committee on audit ...
Muhammad Dhia Ulhaq +2 more
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Corporate Governance and Accounting Restatements [PDF]
مطالعات تجربی حسابداری مالی, 2015 The purpose of this research is to examine the relationship between thecorporate governance characteristics and accounting restatements due torapid growth of restatements in the world as well as the Iranian capitalmarket.
Mohammad Ali Bagherpour Velashani +2 more
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Jurnal Akuntansi dan Auditing Indonesia, 2023 Tax revenue realization in Indonesia is not inseparable from tax avoidance by business entities. The research was conducted to examine the effect of auditor characteristics as proxied by auditor industry specialization, audit tenure, and audit opinion ...
Rafli Prastiatry Zain +2 more
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Jurnal ASET (Akuntansi Riset), 2019 . This study aims to determine the effect of tax aggressiveness, corporate governance, auditor industry specialization, political connections, profitability, firm size and leverage on auditor switching.
Robi Husnimubaroq, Majidah Majidah
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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
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Auditor Specialization, Auditor Dominance, and Audit Fees: The Role of Investment Opportunities
The Accounting Review, 2008 ABSTRACT: A report issued by the U.S. General Accounting Office (GAO) in 2003 identified auditors’ industry expertise as a critical factor for firms choosing an auditor, and highlighted the extreme levels of auditor concentration in some industries. We posit that the investment opportunity set (IOS) plays a fundamental role in determining whether an ...
Cahan, Steven +3 more
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Auditor Industry Specialism and Reporting Timeliness
Procedia - Social and Behavioral Sciences, 2012 AbstractThis study investigates whether industry specialist auditors could speed up the audit work using a sample of 873 public listed companies. The multivariate results indicate that industry specialist auditors do not statistically offer faster audit work than non-specialists.
Abidin, Shamharir +1 more
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Auditor Characteristics and Audit Delay: The Moderating Effect of Audit Complexity
DanadyaksaThis study examines the effect of auditor characteristics on audit delay, with audit complexity serving as a moderating variable, in Consumer Non-Cyclicals companies listed on the Indonesia Stock Exchange during 2018–2024.
Putri Wahyuni +2 more
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