Results 41 to 50 of about 62,996 (164)

Independent Corporate Governance Organs Activities and Tax Avoidance Activities: Evidence from Indonesia

Jurnal Akuntansi, 2020
This study aims to examine the effect of independent corporate governance organs activities (i.e. the level of busyness and political connections of independent corporate governance organs) on tax avoidance activities.
Oktavia .
doaj   +1 more source

Fraud Specialists On Independent Audits

Journal of Business & Economics Research (JBER), 2011
<p class="MsoNormal" style="text-align: justify; margin: 0in 0.5in 0pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman;">The recent audit failures involving Enron, WorldCom, et al., have left the accounting profession and governmental regulators scrambling to find better methods of detecting and preventing ...
James A. Tackett, Fran M. Wolf, Gregory A. Claypool   +2 more
openaire   +2 more sources

Effect of Good Corporate Governance Audit Quality Management and Earnings As A Moderating Variable

Finance, Accounting and Business Analysis, 2021
The purpose of this study to determine the quality of audits in industry companies related to institutional ownership, managerial ownership, independent board, the size of independent commissioner board and audit committee.
Wati Aris Astuti, Sekar Mayangsari
doaj  

Bağımsız Denetim ve Muhasebe Meslek Etiği: Bağımsız Denetçilerin Etik İlkelere Yaklaşımları Üzerine Bir Araştırma

Selçuk Üniversitesi Sosyal Bilimler Meslek Yüksekokulu Dergisi, 2018
Tüm dünyada olduğu gibi ülkemizde de muhasebe ve denetim mesleğinin önemi gün geçtikçe artmaktadır. Dolayısıyla denetim faaliyetini gerçekleştiren denetçilerin mesleğin gerektirdiği önem ve özen doğrultusunda meslek etiği kurallarına uygun hareket ...
Özlem Gümrah, Baki Yılmaz
doaj   +1 more source

Do Audit Fee and Auditor Independence Influence Audit Quality?

, 2022
In this paper, we examine whether audit fees and independence affect audit quality in the context of Nigeria poor corporate governance setting. We use a sample of 12 quoted industrial goods firms from the Nigerian Exchange Group over 2006-2020, yielding 180 observations. We provide the first evidence on the effect of audit fees on audit quality.
Yahaya, Onipe Adabenege, Onyabe, Joseph Majiyebo   +1 more
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Research on factors affecting organizational structure, operating mechanism and audit quality: An empirical study in Vietnam

Journal of Business Economics and Management, 2019
This research aims to determine factors affecting and the level of their influence on organizational structure, operating mechanism and audit quality in the Vietnamese market.
Phan Thanh Hai, Chuc Anh Tu, Le Duc Toan
doaj   +1 more source

Improving Audit Quality with Risk-Based Approach and Quality of Independent Audit Using the Structure Equation Modeling Evidence West Sumatra

International Journal of Industrial Management
This research assesses the enhancement of audit quality through the application of a risk-based approach (RBA), taking into account the factors influencing the adoption of RBA and the quality of independent audit in West Sumatra.
Elvirha Dwi Kartika, Asniati Bahari, Elvira Luthan   +2 more
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Pengaruh Karakteristik Komite Audit, Keahlian Keuangan Dan Ukuran Perusahaan Terhadap Kemungkinan Kecurangan Laporan Keuangan [The Influence of Audit Committee Characteristics, Financial Expertise, and Company Size toward the Possibility of Financial Report Fraud]

DeReMa (Development Research of Management): Jurnal Manajemen, 2017
Related to fraudulent financial statements by PT. Kimia Farma, Indosat, and others, this research looked at fraud committed by companies. The purpose of this research was to determine if the audit committee's independence, the financial expertise of the ...
Bambang Leo Handoko, Kinanti Ashari Ramadhani   +1 more
doaj   +1 more source

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
openaire   +1 more source