Results 91 to 100 of about 42,196 (349)

FAKTOR – FAKTOR YANG MEMPENGARUHI PENERIMAAN OPINI AUDIT GOING CONCERN (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2007-2011) [PDF]

, 2013
This study aims to test and provide empirical evidence about the influence of auditor reputation, disclosure, audit tenure, firm size, and the previous year's audit opinion to the going concern audit opinion.
ARSIANTO, Maydica Rossa, RAHARDJO, Shiddiq Nur   +1 more
core  

To protect and preserve? Explaining the gap between structural and superficial racial equality regimes in North Atlantic Rim universities

British Educational Research Journal, EarlyView.
Abstract This article examines how UK and US universities manage racial equality regimes through governance structures that prioritise institutional reputation over substantive racial justice reform. Drawing on Bourdieu's field, habitus and capital theory, the study demonstrates how universities neutralise racial justice efforts through bureaucratic ...
David Roberts
wiley   +1 more source

Real earnings management and ESG disclosure in emerging markets: The moderating effect of managerial ownership from a social norm perspective. [PDF]

Heliyon, 2023
Liu T, Abdelbaky A, Elamer AA, Elmahgoub M.   +3 more
europepmc   +1 more source

ANALISIS HUBUNGAN AUDITOR – KLIEN : FAKTOR – FAKTOR YANG MEMPENGARUHI AUDITOR SWITCHING (Studi Pada Perusahaan Sektor Manufaktur Di Indonesia) [PDF]

, 2012
This research aims to analyze the effect of audit firm size, client size, client growth rate, financial distress, audit tenure, board of commissioners, and audit opinion on auditor switching in Indonesia.
LAKSITO, Herry, SIHOMBING, Maida Mutiara
core  

Determinan audit report lag dengan adopsi teknologi informasi sebagai moderasi pada bursa efek tiga negara

Akuntansi dan Teknologi Informasi
Purpose – This study aims to examine the factors that influence audit report lag, including auditor reputation, audit opinion, and audit tenure, with the moderating role of information technology adoption across stock exchanges in three countries ...
Dilla Fadillatun Nisa, Agus Widarsono, Mimin Widaningsih   +2 more
doaj   +1 more source

An Investigation of the Effect of Audit Quality on Accrual Reliability of Listed Companies on Tehran Stock Exchange [PDF]

This study investigates the effect of audit quality on accrual reliability of listed companies on Tehran Stock Exchange. In order to determine audit quality has been used of two criteria of auditor level and auditor commission period and due to calculate
Mahdi SALEHI, Saeid Jabarzadeh KANGARLOUEI   +1 more
core  

PENGARUH AUDIT TENURE DAN UKURAN KAP TERHADAP AUDIT REPORT LAG DENGAN SPESIALISASI INDUSTRI AUDITOR SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia periode 2013 – 2015) [PDF]

, 2017
This research aims examine the influence of audit tenure and size of public accountant to audit report lag (ARL), and the auditor industry specialization as moderating variable between audit tenure and audit report lag (ARL).
MICHAEL, Candra Jimmi, ROHMAN, Abdul
core  

PENGARUH FEE AUDIT, AUDIT TENURE, PENGALAMAN KERJA TERHADAP KUALITAS AUDIT (Studi Kasus Pada KAP Malang) [PDF]

, 2023
This research aims to examine the influence of audit fees, audit tenure and work experience on audit quality. The data used in this research is data generated from questionnaires related to audit fees, audit tenure, work experience and audit quality. The
Widjaja, Nicolas Ricky
core  

Faktor-faktor Non Keuangan yang Mempengaruhi Dikeluarkannya Opini Going Concern [PDF]

, 2013
This study aims to examine the influence of auditor reputation, audit tenure, disclosure and opinionshopping to the auditors going concern opinion. Hypothesis (1) auditor reputation positively effect onthe provision by the auditors going concern opinion.
Yudhanto, A. A. (Anggoro), Mutmainah, S. (Siti)   +1 more
core   +1 more source

Audit Tenure Dan Auditor Rotation: Literature Review

JAE (JURNAL AKUNTANSI DAN EKONOMI), 2020
The argument about audit tenure and auditor rotation revolves around efforts to maintain auditor independence and audit quality. There are two hypotheses that explain the effects arising from a long period of audit tenure. The auditor independence hypothesis states that a long auditor engagement period will reduce audit quality and financial reporting ...
Jati, Rani Arista, Jati, Rani Arista
openaire   +1 more source