Results 21 to 30 of about 843,799 (277)

A Composite Index for Audit Opinion Shopping Based on Discriminant Analysis Technique [PDF]

open access: yesبررسی‌های حسابداری و حسابرسی, 2020
Objective: In this article, after reviewing the single index for, we introduce a composite index for measuring this by constructing composite index methodology. Methods: Using standard linear discriminant method, a weighted composite index was introduced.
Esmaeil Amiri, Hossein Fakhari
doaj   +1 more source

DETERMINANTS OF ACCEPTANCE OF GOING CONCERN AUDIT OPINION ON MANUFACTURING COMPANIES IN INDONESIA

open access: yesAccounting Profession Journal (APAJI), 2023
Many go public companies compete to maintain their business and gain stakeholders’ trust. The company has a responsibility to provide financial statements following Financial Accounting Standard.
Kenny Ardillah, Anindya Larassati
doaj   +1 more source

Simulation Study on Opinion Evolution of Collaborative Shopping

open access: yesMathematical Problems in Engineering, 2022
DW model is improved based on the unique characters of group consumption. At first, using social experiment, we determine the categories and attributes of agents, and then based on the DW model, participants’ interaction rules are established. Finally, a mass of numerical simulation experiments show that in the form of collaborative online shopping ...
Shulin Liang, Wang Hu
openaire   +1 more source

GOING CONCERN AUDIT OPINION: THE ROLE OF AUDIT DELAY, OPINION SHOPPING, FINANCIAL DISTRESS, LEVERAGE AND SIZE OF COMPANY

open access: yesJurnal Akuntansi, 2021
This Research examines the role of audit delay, opinion shopping, financial distress, leverage, and company size on Going concern (GC) audit opinion. This research is classified as the causality research method.
Efrizal Syofyan, Kesi Okta Vianti
doaj   +1 more source

Determinan Penerimaan Opini Audit Going Concern pada Perusahaan Property dan Real Estate

open access: yesJurnal Kajian Akuntansi, 2017
The purposes of this research are to examine the influence of tenure audit, opinion shopping and auditor reputation on acceptance of going concern audit opinion. This research was done to the sub sectors and property company in 2013-2015.
Sisca Yuridiska Sari   +1 more
doaj   +1 more source

Entertainment-seeking shopping centre patrons: the missing segments. [PDF]

open access: yes, 2003
Entertainment is increasingly an integral part of the marketing strategy used by shopping centres to entice consumers. Further, entertainment can be a means of image differentiation for shopping centres, given that the image of a competitive retail ...
Merrilees, Bill   +6 more
core   +1 more source

The mystery of consumer behaviour: market segmentation and shoppers’ choices of shopping centres [PDF]

open access: yes, 2001
Shopping centers represent a substantial slice of the UK economy and have rightly attracted considerable research. Despite interest from academics and practitioners, little research attention has been paid to the market segmentation of shoppers ...
Marsland, D, Dennis, C, Cockett, WA
core   +6 more sources

The Impact of the Characteristics of the Board of Directors on Auditor's opinion Shopping: Evidence from Egypt [PDF]

open access: yesمجلة الشروق للعلوم التجارية
The current study aims to identify whether Egyptian companies engage in auditor’s opinion shopping and examines the impact of the characteristics of the board of directors on auditor's opinion shopping in the Egyptian environment.
ياسمينا العشماوي
doaj   +1 more source

Determinan Shopping Opinion: Perspektif Klien Dan Kantor Akuntan Publik

open access: yesJAS (Jurnal Akuntansi Syariah), 2021
This study analyzes the effect of audit market competition, client size, and financial distress on shopping opinions. The sample used in this study is a manufacturing company listed on the Indonesia Stock Exchange for 2016 to 2017.
Alfina Dhia Ulfa, Sulhani Sulhani
doaj   +1 more source

The Influence of Abnormal Audit Fee and Auditor Switching Toward Opinion Shopping

open access: yesSriwijaya International Journal of Dynamic Economics and Business, 2017
This study examines the influence of abnormal audit fee and auditor switching toward opinion shopping in non-financial company listed in Indonesian Stock Exchange in 2011-2015. The data were analysed using ordinal logistic regression. The results showed
Ririn Nawalin, Indah Anis Syukurillah
doaj   +1 more source

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