Results 21 to 30 of about 872,235 (284)

Young children's perspectives of time: New directions for co‐constructing understandings of quality in ECEC

open access: yesBritish Educational Research Journal, EarlyView., 2023
Abstract Children's relationship with time in preschools is an under‐researched area. Young children rarely know how to measure time using a clock, but their experiences of time may contribute to understanding children's well‐being and debates about quality in preschools.
Kristín Dýrfjörð   +3 more
wiley   +1 more source

Characteristics of the audit committee and auditor opinion shopping

open access: yesحسابداری و شفافیت مالی
Purpose: Agency theory emphasizes the role of the audit committee in assuring shareholders and reducing agency problems. The audit committee is a corporate governance mechanism that, if effective, minimizes suspicious audit changes that signal the ...
Kazem Shamsadini   +2 more
doaj   +2 more sources

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

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

PENGARUH OPINION SHOPPING DAN DISCLOSURE TERHADAP OPINI AUDIT GOING CONCERN DIMODERASI PRIOR OPINION [PDF]

open access: yes, 2021
Penelitian ini bertujuan untuk membuktikan adanya pengaruh opinion shopping dan disclosure terhadap opini audit going concern dengan prior opinion sebagai variabel moderasi.
Widiasari, Anggie
core  

Pengaruh Leverage, Company Size, Ownership Structure Dan Opinion Shopping Terhadap Penerimaan Opini Audit Going Concern [PDF]

open access: yes, 2021
This study aims to analyze the effect of leverage, company size, ownership structure and opinion shopping to going concern audit opinion.The population of this study is basic real estate and property companies classification listed on the Indonesia Stock
Rahmawati, Lia   +1 more
core   +1 more source

ANALISIS PENGARUH KUALITAS AUDIT, DEBT DEFAULT DAN OPINION SHOPPING TERHADAP PENERIMAAN OPINI GOING CONCERN

open access: yesJurnal Akuntansi dan Keuangan Indonesia, 2011
Responsibilities of auditors currently do not only focus on assessing the fairness of financial statements and detecting fraud, but also assess the company's ability to maintain its survival.
Mirna Dyah Praptitorini, Indira Januarti
doaj   +1 more source

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