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 Impact of Severe Managerial Remuneration Cut on Audit Fees Regarding Audit Quality: Evidence from Iran [PDF]
Iranian Journal of Accounting, Auditing & Finance, 2020 The present study examines the impact of managerial remuneration and its severe cut on audit fees by considering the moderating role of audit quality in companies listed on the Tehran stock exchange.
Mostafa Hashemi Tilehnouei, Hamid Karimi
doaj +1 more source
KEMAMPUAN AUDIT TENURE MEMODERASI PENGARUH PENGALAMAN DAN SKEPTISISME AUDITOR DENGAN KUALITAS AUDIT
Jurnal Ilmiah Akuntansi, 2017 ABSTRAK Pentingnya laporan keuangan bagi banyak pihak, menyebabkan laporan tersebut harus disajikan secara relevan dan reliabel. Kualitas audit yang baik dapat menyebabkan laporan keuangan semakin dipercaya keasliannya.
I Gusti Ayu Nyoman Budiasih +1 more
doaj +1 more source
Determinan Penerimaan Opini Audit Going Concern pada Perusahaan Property dan Real Estate
Jurnal Kajian Akuntansi, 2017 The purposes of this research are to examine the influence of tenure audit, opinion shopping and auditor reputation on acceptance of going concern audit opinion. This research was done to the sub sectors and property company in 2013-2015.
Sisca Yuridiska Sari +1 more
doaj +1 more source
Perceptions of auditor independence: U.K. evidence [PDF]
, 1999 The reality and perception of auditor independence is fundamental to public confidence in financial reporting. A new Independence Standards Board was set up in the U.S.
Vivien Beattie +8 more
core +1 more source
Jurnal Akuntansi Kontemporer, 2017 The financial statements are used to communicate financial information between stakeholders cause management to hide some information and sparked the management to do earnings management.
Niken Estelita Putri
doaj +1 more source
The Relationship between Auditor Tenure Period and Discretionary Accruals in Listed firms on Tehran Stock Exchange [PDF]
پژوهشهای تجربی حسابداری, 2012 This study investigates the relationship between auditor tenure and discretionary accrual in listed firms on Tehran Stock Exchange. To examine discretionary accrual, Modified Jones model is used.
Mohammad Kashanipoor +2 more
doaj +1 more source
Jurnal Riset Akuntansi Terpadu, 2016 The purpose of this study was to determine the effect of board independence, tenure audit and auditor industry specialization on audit report lag.
Yenny Dwi Handayani
doaj +1 more source
Audit Partner Tenure dan Audit Firm Tenure terhadap Earnings Management pada Perusahaan Manufaktur
Jurnal Akuntansi Kontemporer, 2013 Conflicts of interest arose between stakeholder trigged management to do earnings management. Auditor has to assess the fairness of the financial statements containing earnings management.
Sisylia Nata
doaj +3 more sources
ANALISIS FEE AUDIT, AUDIT TENURE, DAN PROFESIONALISME AUDITOR TERHADAP KINERJA AUDITOR DI KAP 1 KOTA MALANG [PDF]
, 2023 Kinerja auditor adalah suatu pencapaian atas tanggung jawab auditor dalam menjalankan tugas audit laporan keuangan suatu perusahaan berdasarkan standar dan kriteria guna menentukan kewajaran atas laporan keuangan perusahaan.
Nursasi, Enggar +2 more
core +2 more sources