Results 21 to 30 of about 1,162 (290)
Економіка та суспільство, 2023 The purpose of this paper is to test and evaluate how much influence Audit Tenure, Audit Opinion, Public Accounting Firm Reputation, Auditor Switching, and Auditor Industry Specialization as moderator variable has on Audit Report Lag. This research uses
Dessika Kosasih +2 more
doaj +1 more source
Auditor Characteristics and Audit Report Lag: A Meta-Analysis [PDF]
بررسیهای حسابداری و حسابرسی, 2021 Objective: The purpose of this study is to use a meta-analysis approach to analyze and combine inconsistent results of past researches on the impact of the auditor and audit-related features on the audit report lag.
Mohammad Javad Zare Bahnamiri +1 more
doaj +1 more source
The effect of auditor characteristics on tax avoidance of Iranian companies: Danang – the livable city of Vietnam in the minds of students [PDF]
Journal of Asian Business and Economic Studies, 2020 Purpose – The purpose of this paper is to investigate the relationship between auditor characteristics and the level of tax avoidance in an emerging market.
Mahdi Salehi +2 more
doaj +1 more source
Kompartemen: Jurnal Ilmiah Akuntansi, 2017 The study aimed to empirically examine the effect of auditor rotation, audit reputation, and audit specialization on audit quality. The population of data is the entire manufacturing companies listed on the Indonesia stock Exchange in the period 2012 to ...
Adib Azinudin Nizar
doaj +1 more source
Jurnal Akuntansi, 2023 This research aims to determine the effects of firm size, independent commissioners, and auditor industry specialization on the integrity of financial statements.
Annisa Nurbaiti, Chyntia Elisabet
doaj +1 more source
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 -
doaj +1 more source
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
doaj +1 more source
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
doaj +1 more source
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
doaj +1 more source
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
doaj +1 more source