Results 51 to 60 of about 42,196 (349)

The Effect of Board Links, Audit Partner Tenure, and Related Party Transactions on Misstatements: Evidence from Chile

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, Berta Silva Palavecinos, Hanns De La Fuente-Mella   +2 more
doaj   +1 more source

The Role of Certifications in Improving Household Food Security Among Peruvian Farmers

Agribusiness, EarlyView.
ABSTRACT Achieving global food security requires sustainable transformations in agri‐food systems. Voluntary Sustainability Standards (VSS) such as Organic and Fairtrade aim to internalize certain social and environmental costs while promoting more equitable value distribution, improved market access, and sustainable production practices.
Lisa‐Marie Schulte, Awudu Abdulai
wiley   +1 more source

PENGARUH AUDIT TENURE TERHADAP AUDIT REPORT LAG DENGAN SPESIALISASI INDUSTRI AUDITOR SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Keuangan yang Terdaftar di Bursa Efek Indonesia Tahun 2008-2016) [PDF]

, 2018
The purpose of this study is to examine the impact of audit tenure on audit report lag and the impact of auditor industry specialization on the association between audit tenure on audit report lag.
RATMONO , Dwi, WIDYASTUTI, Heningtyas
core  

Pengaruh Audit Tenure dan Auditor Switching pada Kualitas Auditor

AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
The purpose of this research is to determine the influence of audit tenure and auditor switching on audit quality. This research uses quantitative methods. This research aims to analyze the causal relationship used to explain the influence of the independent variables, namely audit tenure and auditor switching on the dependent variable, namely audit ...
Devi Lestari Pramitha Putri, Nursyaikhairul Habibi, Rika Syahadatina, Nurul Alfian, Rohmaniyah Rohmaniyah, Gazali Gazali   +5 more
openaire   +1 more source

A community‐partnered process for construct & measure development: The 3Rs: Reading, Racial equity, & Relationships

American Journal of Community Psychology, EarlyView.
Abstract This paper describes a 3‐year community–partnered research initiative focused on advancing early reading, racial equity, and relationships—collectively known as the 3Rs Initiative. The project brought together researchers and community members committed to ensuring that all adults in the county embody a shared “3Rs mindset” to better support ...
Shannon B. Wanless, Meghan C. Orman, Shallegra Moye, Caitlin F. Spear   +3 more
wiley   +1 more source

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

Jurnal 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, R. R. Sri Handayani   +1 more
doaj   +1 more source

Facilitators and barriers to neighborhood social integration

American Journal of Community Psychology, EarlyView.
Abstract Social isolation has reached concerning rates, particularly in the wake of the COVID‐19 pandemic. Social integration is critical to combatting social isolation and loneliness by promoting a sense of community and belonging. Yet, most existing research centers on fostering close personal relationships within family and friend networks.
Joelle Fuchs, Deena Shariq, Emily Yang, Giselle Maya, Taylor L. Wilds, Collin W. Mueller, Arianna M. Gard   +6 more
wiley   +1 more source

Pengaruh Reputasi Auditor, Disclosure, Audit Client Tenure, Dan Ukuran Perusahaan Terhadap Opini Audit Going Concern (Studi Empiris pada Perusahaan Real Estate dan Property yang Terdaftar Di Bursa Efek Indonesia Periode 2010-2014) [PDF]

, 2015
Penelitian ini bertujuan untuk menganalisis pengaruh reputasi auditor, disclosure, audit client tenure, dan ukuran perusahaan terhadap opini audit going concern. Hipotesis yang diajukan (1) reputasi auditor berpengaruh terhadap opini audit going concern,
, dr. Erma Setyowati, M.M.,Akt., CA, Kurniawati, Tria   +1 more
core  

Neighborhood social environments and mental health among youth and adults in public housing

American Journal of Community Psychology, EarlyView.
Abstract Neighborhoods influence health in part through social processes. However, little is known about how multiple neighborhood social processes co‐occur, or about within (vs. between) neighborhood variation in social processes and health. This study asked how residents of a large public housing development describe their neighborhood and used ...
Jane Leer, Lindsay Lanteri, Rebekah Levine Coley, Samantha Teixeira   +3 more
wiley   +1 more source

The Role of Auditor Characteristics on Tax Avoidance

Jurnal 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