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
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Audit Partner Tenure, Audit Firm Tenure, and Discretionary Accruals: Does Long Auditor Tenure Impair Earnings Quality?* [PDF]
Contemporary Accounting Research, 2008 Audit partner rotation has been adopted in several countries, but the academic research has not investigated the relation between audit partner tenure and earnings quality. We investigate the relation using a sample of Taiwanese listed companies for which the audit report must show the audit partners’ names.
CHEN, Chih-Ying +2 more
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Does Auditor Tenure Disclosure Affect Shareholder Ratification Voting?
Current Issues in Auditing, 2023 SUMMARY The Public Company Accounting Oversight Board requires audit reports to include information about auditor tenure for fiscal years ending on or after December 15, 2017. Tanyi, Rama, and Raghunandan (2021) examine the impact of this requirement on shareholder ratification voting of auditors. Consistent with shareholders sharing the
Jonathan A. Milian +2 more
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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
Shedding Light on Common Misinterpretations in Photocatalyst Characterization
Advanced Energy Materials, EarlyView.For heterogeneous semiconductor‐based photocatalysts, Marschall et al. highlight common misconceptions in material synthesis, characterization, and performance evaluation, together with detailed explanations on how to avoid them. The guidelines thus presented can help to improve reporting of photocatalyst performance in environmental applications, such
Roland Marschall +2 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
Pengaruh Size Kantor Akuntan Publik Dan Auditor Tenure Terhadap Kualitas Audit Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia (Bei) [PDF]
, 2015 Penelitian ini bermaksud menguji tentang pengaruh size Kantor Akuntan Publik terhadap kualitas audit, pengaruh auditor tenure terhadap kualitas audit, serta pengaruh size Kantor Akuntan Publik dan auditor tenure secara silmutan terhadap kualitas audit ...
Koerniawan, K. A. (Koenta) +2 more
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Beyond Imperfect Match: Silicon/Graphite Hybrid Anodes for High‐Energy–Density Lithium‐Ion Batteries
Advanced Energy Materials, EarlyView.Silicon/graphite (Si/Gr) hybrid anodes are limited by Si's large volume change and mismatch with Gr. This review offers mechanistic insights into imperfectly matched Si/Gr hybrid anodes, elucidating heterogeneous lithiation behavior and interfacial failure pathways, and thereby informing the design of durable, high‐energy–density lithium‐ion batteries.
Jing Li +6 more
wiley +1 more source
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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Pengaruh rotasi auditor, audit fee, audit Tenure, client importance, dan auditor Spesialisasi industri terhadap kualitas audit (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek IndonesiaPeriode 2011-2014) [PDF]
, 2016 The objective of this study is to test the effect of auditor rotation, audit fee, audit tenure, client importance, and industrial auditor. Based on the literature review, it is suspected that the auditor rotation, audit fee, audit tenure, client ...
, Dra. Rina Trisnawati, Ak., M.Si. +1 more
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