Results 11 to 20 of about 514,252 (297)
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 -
doaj +1 more source
The Effects of Characteristics of the Board of Commissioners and Audit Committee on the Level of Risk Disclosure in Financial Sector Service Companies in the Banking Sector Listed on the Indonesia Stock Exchange in the Period 2015-2017 [PDF]
, 2019 The aim of this study is to examine the effects of the board of commissioners and audit committee characteristics such as the proportion of independent commissioners, the board of commissioner size, frequency of board meetings, audit committee size, the ...
Auliya, M. (Meiliani) +1 more
core +1 more source
Jurnal Dinamika Akuntansi dan Bisnis, 2022 The study examined the moderating effect of institutional ownership on relationship between audit tenure, audit independence, board independence and audit quality of listed deposit money banks (LDMBs) in Nigeria. The study population comprises 14 LDMBs on the Nigerian Stock Exchange as at 31st December, 2020.
Saratu Yakubu Haruna +2 more
openaire +1 more source
Determination of audit activity in modern conditions [PDF]
, 2009 The task of compulsory audit of financial statements is the provision of reasonable assurance that is accepted and performed by the entity in accordance with the requirements of this Law and international standards of audit by checking the financial ...
Drews, P. +6 more
core +2 more sources
Borsa Istanbul Review, 2021 The aim of the study is to examine the association between audit quality and individual auditors providing independent audit service to the firms affiliated with the same business group.
Murat Ocak +2 more
doaj +1 more source
Innate and discretionary accruals quality and corporate governance [PDF]
, 2010 This paper extends previous research on the association between corporate governance mechanisms and accruals quality. We derive measures of the discretionary and innate components of accruals quality and regress them against corporate governance ...
Kent, Pamela +2 more
core +1 more source
Empirical Research on the Effect of Independent Audit Opinion on Trade Credit [PDF]
E3S Web of Conferences, 2021 This paper takes listed companies from 2014 to 2018 as a research sample. The results show that the independent audit opinion will affect the trade credit decision of the supplier to the enterprise.
Dongping Han, Huaiyu Yu
doaj +1 more source
Financial and intangible factors explaining the market value of firms: Evidence from the Romanian capital market [PDF]
Accounting and Financial ControlType of the article: Research Article Understanding the impact of traditional financial factors and intangible assets on the value of listed companies is increasingly important amid rapid changes driven by the recent pandemic, energy, and geopolitical ...
Ioana Andrioaia +5 more
doaj +1 more source
Independent forest stewardship auditing [PDF]
The Forestry Chronicle, 1996 Weldwood of Canada Limited considers independent auditing of forest stewardship and practices to be an essential component of Sustainable Forest Management (SFM). The commitment to continuous improvement implied by SFM requires a management openness and transparency that is best served through the credibility of independent assessment.
openaire +1 more source
Cogent Social Sciences, 2023 Based mainly on agency theory, this research examines the impacts of tax enforcement and independent audit on the internal control effectiveness and financial reporting quality in Vietnam enterprises. The data analysis is applied to PLS-SEM.
Quoc Thuan Pham +4 more
doaj +1 more source