ANALISIS PENGARUH AUDIT TENURE TERHADAP AUDIT REPORT LAG DENGAN AUDITOR SPESIALIS INDUSTRI SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Keuangan yang Terdaftar di Bursa Efek Indonesia Tahun 2009-2014) [PDF]
The purpose of this research is to analyze the factors that affect audit report lag of financial reports to the financial companies listed on the Indonesia Stock Exchange. The examined factors of this research are audit tenure as the independent variable,
ILMIYATI, Indah, RATMONO , Dwi
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PENGARUH AUDITOR SIZE, AUDITOR TENURE DAN KEPEMILIKAN INSTITUSIONALTERHADAP BIAYA MODAL EKUITAS
This study aims to examine the effect of the auditor size, auditor tenure, and institutional ownership against the cost of equity capital. The research sample is selected by purposive sampling method, which is manufacturing companies listed on the Indonesian Stock Exchange from 2016 to 2018 period.
openaire +1 more source
The Insistence of Blackness and the Persistence of Antiblackness in Ireland
ABSTRACT This paper positions Ireland as a critical site for examining the insistence of blackness and an antiblackness created and sustained through Irish ethnonationalist imaginaries and exclusionary processes. Drawing on connected sociologies and Irish Black Studies, this enquiry argues that antiblackness in Ireland operates as a generational force,
Philomena Mullen
wiley +1 more source
The effect of audit firm tenure and audit firm switching on auditor reporting quality: The case of going concern opinion [PDF]
The issue of audit tenure has been discussed since four decades age. Nowadays, due to the recent corporate scandals in the United States, the issue is discussed together with auditor independence that led to companies’ demise.
Md Hussain, Md Hairi +2 more
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Auditor Tenure and Audit Quality
In the aftermath of the financial crisis, the European Commission published a Green Paper “Audit Policy: Lessons from the Crisis” on October 13th, 2010. The Green Paper raises, amongst others, the question of how auditor independence and therefore audit quality can be enhanced.
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A public accountant most has a sense of self-discipline so that when checking the financials statementses of each company there is no mistake in determining opinions for consumer financial statements. The populated in this study where alls auditor's at the public accounting firm on Bali, namely ninety four people.
Ni Wayan Yuniasih, Kadek Ayu Artini
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ABSTRACT In 2019, the Australian government established the Royal Commission into Violence, Abuse, Neglect and Exploitation of People with Disability (‘Disability Royal Commission’, DRC) to investigate widespread mistreatment of people with disability. Nearly 10,000 people with disability, their families and supporters engaged with the DRC.
Kate D'Cruz +7 more
wiley +1 more source
Persepsi Auditor atas Tingkat Efektivitas Red Flags untuk Mendeteksi Kecurangan
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
ABSTRACT Over almost two decades, young people's employment opportunities have been significantly impacted by events like the Global Financial Crisis (2008–2009) and the COVID‐19 pandemic (2020‐). Thus, underemployment has become a more pervasive and persistent feature of young people's labour market experiences. This research focuses on three forms of
Brendan Churchill
wiley +1 more source
Pengaruh Ukuran Kap Dan Masa Perikatan Audit Terhadap Penerapan Prosedur Audit Untuk Mendeteksi Risiko Kecurangan Dalam Laporan Keuangan, Serta Implikasinya Terhadap Kualitas Audit (Survei Pada Kantor Akuntan Publik Anggota Forum Akuntan Pasar Modal) [PDF]
Based on a press release from the Public Relations Bureau of the Ministry of Finance (2010-2011), the case of a violation by a public accountant in Indonesia is generally a violation of government regulations and the failure of the audit (audit failure ...
Sarwoko, I. (Iman)
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