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Independent audit committee members’ board tenure and audit fees [PDF]
Accounting & Finance, 2012 This study examines whether independent audit committee members’ board tenure affects audit fees. We find that audit fees are lower for firms with high proportion of long board tenure directors on the independent audit committee than for firms with low ...
Chan, Anthony, Liu, Guoping, Sun, Jerry
core +3 more sources
ITEGAM-JETIA, 2019 This paper aims to highlight the importance of Internal Auditing for the Treasury sector in particular for a Construction Industry, as well as to investigate whether Internal Auditing systems can be considered as a tool in the procedures.
Fabio Junio Rodrigues da Silva +4 more
doaj +1 more source
Independent audit committee, risk management committee, and audit fees
Cogent Business & Management, 2019 This study aims to analyze the role of an independent audit committee on the relationship between the Risk Management Committee (RMC) and audit fees. We use 510 observations from 216 different companies indexed on the Indonesia Stock Exchange for 2014 ...
Dyah Ayu Larasati +3 more
doaj +4 more sources
Audit Quality and Rotation: Perception in Turkey
Istanbul Management Journal, 2021 Independent auditors, who form an opinion on financial statements, increase the reliability of financial statements by minimizing the information risk.
Dilek Kaçmaz, Ahmet Türel
doaj +1 more source
Jurnal Riset Akuntansi Kontemporer, 2021 This study aims to analyze audit quality, audit committees, institutional ownership and independent director on earnings management at manufacturing companies listed on the Indonesia Stock Exchange in 2012-2016. The sampling method use purposive sampling
Ni Putu Desy Cristiana Yanthi +2 more
doaj +1 more source
BAĞIMSIZ DENETİM SÜRECİNİN İÇ ve DIŞ DENETÇİ İŞ BİRLİĞİ AÇISINDAN DEĞERLENDİRİLMESİ
İşletme Bilimi Dergisi, 2021 Amaç: Bu çalışmada, iç ve dış denetçiler arasındaki iş birliğine ve dış denetçilerin iç denetim çalışmasına olan güvenine özellikle vurgu yaparak, iç ve dış denetçiler arasındaki ilişkiyi incelemek amaçlanmıştır.
Özen Akçakanat, Oğuzhan Çarıkçı
doaj +1 more source
BAĞIMSIZ DENETİM KAPSAMINDAKİ SÜREKLİ EĞİTİM PROGRAMLARINA YÖNELİK BİR ARAŞTIRMA
Mehmet Akif Ersoy Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 2023 Bu çalışmanın amacı, bağımsız denetçilerin sürekli eğitim programları kapsamında aldıkları eğitimleri incelemektir. Bu kapsamda eğitimlerin türleri, eğitimleri düzenleyen kurumlar, eğitimi veren eğitmenler, eğitimlerin süreleri ve eğitimin başladığı ...
Harun Öğünç
doaj +1 more source
Jurnal Akuntansi Kontemporer, 2020 Going concern audit opinion is an audit opinion which is issued by independent auditor when auditor finds doubts about compa-ny’s business continuity. The issuance of going concern audit opinion will make managerial tend to change its audit firm volun ...
Theresia Monica Joviana +2 more
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Pengungkapan Corporate Sosial Responsibility dan pemilihan audit independen
Jurnal Ekonomi Modernisasi, 2021 This research was conducted to know the effect of voluntary corporate social responsibility on the request for independent audit selection with company characteristics as control and to know the influence of CSR disclosure on audit fees.
Loe Davina Clarissa Lukman +1 more
doaj +1 more source
Internal Audit Chief Turnover; the Quality of Financial Reporting and Audit Report Delay [PDF]
بررسیهای حسابداری و حسابرسی, 2023 Objective: The role of the internal audit chief is pivotal in the internal audit sector, as they play a crucial role in enhancing the company's internal controls and ensuring the quality of financial reporting.
Azam Valizadeh Larijani, Fahimeh Hasani
doaj +1 more source