Results 11 to 20 of about 3,162,561 (239)
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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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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Corporate governance in focus: how audit committee characteristics shape the auditor’s report
Revista Ambiente ContábilPurpose: The research aims to analyze the main qualitative characteristics of the independent auditor's report and the audit committee's report of companies listed on the B3 (Brazilian Stock Exchange).
Pedro Antonio Melo Moreira +4 more
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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
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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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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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Selçuk Üniversitesi Sosyal Bilimler Meslek Yüksekokulu Dergisi, 2023 Denetim, finansal raporlamanın bütünlüğünü sağlamak ve iş operasyonlarında şeffaflığı ve hesap verebilirliği teşvik etmek için modern dünyada kritik öneme sahiptir.
Sarah Rebeea Hadi +2 more
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Gümrük ve Ticaret DergisiSon yıllarda Türkiye’de enflasyonun çok yüksek şekilde seyretmesinden dolayı işletmeler çok etkilenmiş, finansal tabloların gerçeğe uygun olarak düzenlenmesi zorlaştığından fiyat endekslerine göre düzenlenmesi zorunlu hale gelmiştir.
Yilmaz Çalışkan, Selçuk Gülten
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Investors Rely on Independent Audit Quality, and Influences the Quality of Financial Reporting and Disclosure of Financial Statements [PDF]
مطالعات تجربی حسابداری مالی, 2016 According to the agency theory, signaling theory, Stakeholder theory, asymmetry information theory and proof of the users of financial statements need to this information and its confirm by independent auditor, therefore we study the relationship ...
Navid Paidarmanesh +2 more
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Independent audit as a strategic tool to reduce the information asymmetry on the market
Buhalterinės Apskaitos Teorija ir Praktika, 2014 This paper analyses the problems of information asymmetry in the market. The research problem: how to minimize the limitations of the influence of user information, and the quality of market participants who use financial statements provide information ...
Aurelija Kustienė
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