Results 31 to 40 of about 2,344 (293)
The Effect of Audit Fees, Auditor Specialization, Auditor Tenure on Tax Avoidance with Audit Opinion as a Moderating Variable [PDF]
, 2023 This research examines the effect of audit fees, auditor specialization, and auditor tenure on tax avoidance, with audit opinion as a moderating variable.
Kuncoro, Basuki Wahyu +1 more
core +1 more source
Journal of Indonesian Economy and Business, 2016 This study aims to empirically examine the effects of firms’ size, firms’ risk, and auditors’ reputations on tenure in an artificial rotation. The phenomenon of artificial auditor (audit firm) rotations in Indonesia is an interesting topic, deserving ...
Junaidi, Novia Nurul Khasanah, Nurdiono
doaj +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
doaj +1 more source
Advanced Science, EarlyView.Metal‐anode batteries using Li, Na, Mg, and Ca offer exceptionally high energy density, but dendrites, unstable interphases, cracking, and pore formation hinder durability and safety. This review shows how careful electrolyte and interphase design can stabilize these reactive metals.
Jian Pan +3 more
wiley +1 more source
Auditor tenure and audit quality in Spanish state-owned foundations
Revista de Contabilidad: Spanish Accounting Review, 2019 This paper aims to analyze the impact of auditor tenure on audit quality. The research is motivated by the absence of consensus in published works, and by the scarcity of studies carried out on non-profit organizations.
Belén González-Díaz +2 more
doaj +1 more source
Advanced Energy Materials, EarlyView.Machine learning interatomic potentials bridge quantum accuracy and computational efficiency for materials discovery. Architectures from Gaussian process regression to equivariant graph neural networks, training strategies including active learning and foundation models, and applications in solid‐state electrolytes, batteries, electrocatalysts ...
In Kee Park +19 more
wiley +1 more source
Riset Akuntansi dan Keuangan Indonesia, 2019 The company management has a responsibility to run the company activities by reporting the resultsthrough financial statements. The role of an auditor is needed to mediate the management's interest and share holder’s concern.An auditor is an independent ...
Shinta Permata Sari +2 more
doaj +1 more source
Applied Economic Perspectives and Policy, EarlyView.ABSTRACT This paper compares precision agriculture (PA) adoption between new and beginning farmers (NBFRs) and established farmers using data from a 2021 U.S. Midwest farmer survey. We focus on the human capital of two different groups of farmers in the PA adoption.
Whoi Cho, Oscar Sarasty, Tong Wang
wiley +1 more source
International Journal of Financial Studies, 2020 Companies restate when material misstatements are identified in previously issued financial statements. Misstatement research in Latin America is sparse, even though they are an important context to study this phenomenon.
Sakthi Mahenthiran +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