Results 21 to 30 of about 62,996 (164)
DAMPAK AUDIT COMMITTEE CHARACTERISTIC DAN FIRM CHARACTERISTIC TERHADAP MANAJEMEN LABA
Jurnal Benefita, 2018 The purpose of this research was to analyze the impact of audit committee characteristic and firm characteristic on earning management. The dependent variable in this research was audit committee size, audit committee independence, audit committee ...
Edi Edi, Michell Michell
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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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The Moderating Effect of Debt to Asset Ratio (DAR) to Audit Delay
SAR (Soedirman Accounting Review): Journal of Accounting and Business, 2023 This research aims to determine the ability of the debt to asset ratio (DAR) in moderating the factors that affect audit delay. By using a purposive sampling technique, the samples in this study were 27 food and beverage companies listed on the IDX for ...
Stefany Aurelia Souisa +2 more
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Auditor Independence and Audit Quality [PDF]
Journal of Accounting, Auditing & Finance, 2014 This article presents a comprehensive review of academic research pertaining to auditor independence and audit quality. This literature review is conducted based on published articles during the period 1976-2013 in nine leading journals related to auditing.
Nopmanee Tepalagul, Ling Lin
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Philanthropy, audit firms culture and auditor independence
PLOS ONE, 2022 In this study, we examine how the prosocial ethical culture in audit firms, measured as their philanthropic contributions over gross revenues, influences auditor independence. Using 5,246 audits in the Chinese market between 2010 and 2012, we find that the level of ethical culture in audit firms is significantly negatively associated with the magnitude
Yiling Zhang, Lang Wei
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Jurnal Siasat Bisnis, 2009 This research examine the impact of Independent Commissioner and Independent Audit Committee to reduces information asymmetry around earnings announcement. The sample of this research is the firms that included Indonesian Capital Market Directory (ICMD)
Evi Gantyowati, Dhinar Adi Nugroho
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The influence of corporate governance and voluntary ethics disclosure on fraudulent financial reporting during the COVID-19 pandemic [PDF]
Banks and Bank SystemsEffective governance is crucial in enhancing public and investor trust by ensuring that the financial statements issued by banks are accurate. This is achieved through the implementation of active anti-fraud measures in relation to voluntary ethical ...
Helmi Yazid +3 more
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Muhasebe Enstitüsü Dergisi, 2022 The Key Audit Matters (KAMs) section of the audit report aims to provide more information to stakeholders about important and critical matters in the audit process, thereby contributing to the preparation of more transparent and high-quality audit ...
Deniz Özbay
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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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Riset Akuntansi dan Keuangan Indonesia, 2018 This research aims to analyze the influence of opinion shopping, corporate growth, liquidity, the proportion of independent commissioners and audit committee on acceptance of going concern audit opinion.
Hafid Byusi, Fatchan Achyani
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