Results 11 to 20 of about 66,055 (259)
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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Exploration of the Audit Independence [PDF]
Proceedings of the 3d International Conference on Applied Social Science Research, 2016 Different from the two kinds of audit requirements proposed by agency theory, the practical audit mode needs to guarantee the audit independence. But the stakeholders of the audit business make current protection measures for the independence of the audit from their own view.
Fang-xing Fu, Xiu-li Zhu, Yu-ying Yu
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Influence Of Independence And Fee Audit On Audit Quality
Conference on Economic and Business Innovation (CEBI), 2023 This study aims to empirically examine the effect of independence and audit fees on audit quality. The sample in this study were auditors who worked at Public Accounting Firms (KAP) in Malang and Surabaya. The sampling technique used is purposive sampling with the criteria that the auditor has worked for more than six months.
null Fadlur Rohman +2 more
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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
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AUDIT SERVICES IN THE CONTEXT OF THREAT TO AUDIT INDEPENDENCE
State and Regions. Series: Economics and Business, 2021 The question of the content and list of audit services and their types remains debatable today. Scientists pay insufficient attention to the study of threats to independence, the development of measures aimed at identifying and eliminating them, and achieving an acceptable level of audit independence.
Alla Lysenko, Serhii Akimov
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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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Auditor Independence and Audit Risk: A Reconceptualization [PDF]
Journal of International Accounting Research, 2005 The principles-based U.K. regulatory framework for auditor independence (Chartered Accountants Joint Ethics Committee 1996), which was adopted in 1997, identifies threats to independence in fact, independence in appearance, and the safeguards that control these threats.
Fearnley, Stella +2 more
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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
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Tax Audit and Tax Control: Interaction Model and Legislative Regulation [PDF]
Облік і фінанси, 2022 Calculations for taxes and payments are one of the key areas of accounting and the object of tax control and audit at any enterprise. The interaction of tax inspectors and auditors and their relations with tax-paying enterprises within the framework of ...
Mariia Shyhun, Andrii Zhuravel
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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
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