Results 41 to 50 of about 231,039 (302)

The Role of Auditor Characteristics in Key Audit Matters Disclosures: Evidence from Indonesian Listed Manufacturing Companies

open access: yesJurnal Dinamika Akuntansi dan Bisnis
This study examined the influence of auditor characteristics on Key Audit Matters (KAM) disclosure. The independent variables are audit firm reputation, audit fees, auditor industry specialization, auditor rotation, and audit tenure.
Khairul Insan Al Amin   +1 more
doaj   +1 more source

Firm turnover under asymmetric information: Tanzania's agro‐dealer sector

open access: yesAmerican Journal of Agricultural Economics, EarlyView.
Abstract We study firm turnover (i.e., entry and exit) and its consumer implications in a market characterized by asymmetric information. Using a three‐round census of agro‐dealers in Tanzania's Morogoro Region, we document annual firm entry and exit rates of 33% and 17%, respectively.
Alix Naugler   +3 more
wiley   +1 more source

Freedom dreaming of migrant justice: Critical reflections on counterspaces and institutional violence in the university

open access: yesAmerican Journal of Community Psychology, EarlyView.
Abstract US universities are built on stolen land and sustained through hierarchies of power that produce what migrant justice scholars name as b/order regimes. As institutions that claim to be sites of learning and inclusion, universities are fraught with contradictions as simultaneously sites of dispossession, exclusion, and control.
Sara L. Buckingham   +1 more
wiley   +1 more source

Giovanni Antonio Scopoli's De Hydrargyro Idriensi Tentamina (1761): Mercury Mining, Mercurialism, and Preventive Reasoning in Eighteenth‐Century Occupational Medicine

open access: yesAmerican Journal of Industrial Medicine, EarlyView.
ABSTRACT Giovanni Antonio Scopoli (1723–1788), a physician‐naturalist of the Enlightenment, is primarily remembered for his contributions to botany and entomology. Less attention has been paid to his medical work De hydrargyro Idriensi Tentamina physico‐chymico‐medica (1761), written during his fifteen years of service as physician at the mercury mines
Alberto Zanatta   +3 more
wiley   +1 more source

The Role of Auditor Characteristics on Tax Avoidance

open access: yesJurnal Akuntansi
Purpose - This study aims to explore the role of auditor characteristics on the practice of tax avoidance in Indonesia. Auditor characteristics are determined from the auditor industry specialization, audit opinion, audit tenure, and audit fee. Meanwhile,
Hendi Hendi, Sherly Sherly
doaj   +1 more source

Other title: Auditor of State operations during the COVID-19 declaration of emergency

open access: yes, 2020
"Ohio Auditor of State, Keith Faber."; At head of title: Auditor of State advisory memo; "To: All local governments, public offices and independent public accountants."; "March 13, 2020."As Ohio and the nation respond to the COVID-19 virus outbreak, the ...
Ohio. Auditor of State
core  

Owning Home, Finding Belonging: Relational Meanings of Homeownership for Migrant Healthcare Workers in Australia

open access: yesAustralian Journal of Social Issues, EarlyView.
ABSTRACT Migrant healthcare workers in Australia find themselves at the centre of three intersecting concerns, often presented as ‘crises’ in contemporary discourse: the ‘care crisis’, the ‘housing crisis’ and the ‘migration crisis.’ Yet their own perspectives on these issues are rarely foregrounded. This paper explores the role of homeownership in the
Leah Williams Veazey
wiley   +1 more source

ROTASI DAN KUALITAS AUDIT: EVALUASI ATAS KEBIJAKAN MENTERI KEUANGAN KMK NO. 423/KMK.6/2002 TENTANG JASA AKUNTAN PUBLIK

open access: yesJurnal Akuntansi dan Keuangan Indonesia, 2011
Auditor’s independency is a foundation of the public trust to public accountant profession and is one important factor for assessing audit quality. Regulators expect that the longer the audit tenure (long term relationship between auditor and client ...
Sylvia Veronica Siregar   +3 more
doaj   +1 more source

The Culturally and Linguistically Diverse Workforce in Early Childhood Education: Findings From a National Survey of Australian Centre‐Based Services

open access: yesAustralian Journal of Social Issues, EarlyView.
ABSTRACT Culturally responsive early childhood education (ECE) environments can increase child and family participation, enhance service quality, and improve developmental outcomes for children. Educators from culturally and linguistically diverse (CALD) backgrounds contribute to inclusive ECE and are crucial for addressing workforce shortages.
Sene Gide   +4 more
wiley   +1 more source

Persepsi Auditor atas Tingkat Efektivitas Red Flags untuk Mendeteksi Kecurangan

open access: yesJurnal Akuntansi Multiparadigma, 2014
The research aims to identify auditors perception of red flags effectiveness in fraud detecting and examine the influence of auditor demographic factorssuch as characteristics (gender, job position, auditor tenure), and competence (education, fraud ...
Ni Wayan Rustiarini   +1 more
doaj  

Home - About - Disclaimer - Privacy