Results 21 to 30 of about 1,383 (302)
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
The Relation between Auditor Tenure Period and Accounting Conservatism in Iranian Firms [PDF]
پژوهشهای تجربی حسابداری, 2014 This study is aimed to examine the relation between auditor tenure period and accounting Conservatism in Tehran stock exchange. Statistical population consists of 49 firms listed in Tehran stock exchange over the period from 2006 to 2010.
Hamidreza Vakilifard, Mehdi Maranjori
doaj +1 more source
Auditor characteristics and the financial reporting quality: the moderating role of the client business strategy [PDF]
AJAR (Asian Journal of Accounting Research), 2023 Purpose – This study examines whether and how a client's business strategy can affect the relationship between auditor characteristics and financial reporting quality.
Afsaneh Soroushyar
doaj +1 more source
Audit Quality and Financial Constraints [PDF]
Journal of Asset Management and Financing, 2018 The objective of this research is to study the relationship between audit quality and financial constraintsof the companies Listed on Tehran Stock Exchange. Financial constraints were calculated by localizedindex measured by Tehrani and Hesarzadeh (2009).
Gholamhosein Mahdavi, Najmeh Rastegari
doaj +1 more source
Does Auditor Rotation Increase Auditor Independence?
Gadjah Mada International Journal of Business, 2016 This study aims to empirically test the effects of auditor rotation and auditor tenure on an auditor’s independence in companies listed on the Indonesia Stock Exchange during the years 2002-2010. This study using logistic regression estimation technique.
Junaidi Junaidi +4 more
doaj +1 more source
Riset Akuntansi dan Keuangan Indonesia, 2018 This study aimed to examine the effect of audit fee, audit tenure, audit rotation and auditor reputation on the audit quality in manufacturing companies listed in Indonesian Stock Exchange of 2013-2015.
Ninik Andriani, Nursiam Nursiam
doaj +1 more source
EFFECT OF AUDITOR TENURE ON AUDIT QUALITY IN NIGERIA
International Journal of Social Sciences and Management Review, 2022 In Nigeria, the study looked into the link between auditor tenure and audit quality. We hypothesized that audit quality would rise with audit firm tenure due to increased auditor competence and fall with audit firm tenure due to decreased independence. Whether the link between audit firm tenure and audit quality is a concave, convex, or linear function
ISITO OGHENEOCHUKO EMMANUEL +1 more
openaire +1 more source
Gusau Journal of Accounting and Finance, 2021 Quest for a potent measure of audit independence in the light of the increasing collapse of firms after an external auditor report informed the rationale behind this research.
Sunday Oseiweh Ogbeide +1 more
doaj
Advanced Functional Materials, EarlyView.Ferroelectric tunnel junction devices based on epitaxial undoped ferroelectric HfO2 films demonstrate stable switching endurance of over 106 switching cycles, low write voltages of ±3 V, 16 measured resistance states, and neuromorphic capability.
Markus Hellenbrand +13 more
wiley +1 more source
The Role of Auditor Quality and Asset Reliability in Equity Valuation [PDF]
مطالعات تجربی حسابداری مالی, 2007 In this survey, the impact of auditor quality and asset reliability on equity valuation has been studied. It has used the results of Richardson et al (2005), for categorizing asset and liabilities in four levels as low, medium, high and not classified ...
Saber Sheri, Abdolkarim Moghaddam
doaj