Results 21 to 30 of about 66,055 (259)
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
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
doaj +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
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
doaj +1 more source
The Influence of Audit Fee, Independence, and Competency On Audit Quality
Journal of Governance, Taxation and Auditing, 2023 This study examines the influence of audit fees, independence, and competence on audit quality in KAP Surabaya and Malang. Data was collected using a saturated sampling approach, wherein questionnaires were distributed to gather responses. The response rate for the study was 78%, with a total of 39 completed questionnaires out of the 50 distributed ...
Dewi KUSMAYASARI +3 more
openaire +1 more source
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
doaj +3 more sources
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
doaj +1 more source
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
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
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
doaj +1 more source