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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
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Institutional Aspects of Choice and Application of Audit Procedures [PDF]
Облік і фінанси, 2020 The purpose of the article is to identify the substantive characteristics and possibilities of application of audit procedures in the context of the implementation of its functions as of a public institute.
Kateryna Melnyk
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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
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AN ANALYSIS OF THE BORSA ISTANBUL MANUFACTURING COMPANIES ON THE KEY AUDIT MATTERS
KAÜ-İİBF Dergisi, 2021 The key audit matters (KAM) have been included in the independent audit process recently and are recognized as an application to make the independent audit process more effective. Above all, the global financial crises experienced, and the complex nature
Alper Tazegül
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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
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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
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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
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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
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Profit: Jurnal Administrasi Bisnis, 2022 This study determines the effect of Good Corporate Governance on Internet Financial Reporting (IFR) in banking companies in Indonesia. Sample research consists of 5 banks listed on the IDX during 2013-2020.
Ferina Nurlaily, Nur Aini Hana Pratiwi -
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