Results 11 to 20 of about 16,314,832 (287)
THE EFFECT OF AUDITEE CHARACTERISTICS AND PUBLIC ACCOUNTING FIRM SIZE ON ABNORMAL AUDIT REPORT LAG
JRAK, 2023 This research aims at determining a more specific relationship regarding the influence of firm size, profitability, solvency, and KAP size variables that affected the probability of Abnormal Audit Report Lag. The research used secondary data from financial and independent auditor reports obtained from the Indonesia Stock Exchange Consumer Goods ...
Kahirul Umam, null Yudhi Herliansyah
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Ukuran Perusahaan, Pergantian Manajemen dan Pergantian Auditor pada Sektor Industri Dasar & Kimia
Jurnal Akuntansi, 2023 The impartiality of the auditor is critical to the fairness evaluation of the audited financial accounts. The association of a company with a public accounting firm for a long time can affect the auditor's independence so as to allow for a certain ...
Qatrunnada Labibah +2 more
doaj +1 more source
Jurnal Ilmiah Akuntansi, 2022 This research will re-examine the factors that influence the audit report lag, including profitability, size of public accounting firms, and firms' age at companies conducting IPOs in 2019 and including the LQ-45 index on the Indonesia Stock Exchange ...
Yanti Yanti, Bayu Pasupati, T. Husain
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The impact of board size on firm performance: evidence from the UK [PDF]
, 2009 We examine the impact of board size on firm performance for a large sample of 2746 UK listed firms over 1981-2002. The UK provides an interesting institutional setting, because UK boards play a weak monitoring role and therefore any negative effect of ...
Guest, P, Guest, Paul M., Paul Guest
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Explaining Adverse Behavioural Impact of Performance Management Systems in a Professional Accounting Firm [PDF]
, 2009 This study investigates how hierarchical level and line of service affect the behavioural effects of performance management systems (PMS) features such as performance evaluative style and goal difficulty, as well as the effects of organisational ...
Ururuka, V, Beekes, W A, Otley, D T
core +4 more sources
Do Individual Factors Matter? Examining Auditor Judgement Bias and Public Accounting Firm Size
International Journal of Business and Society, 2021 Auditor personality is a topic of interest within the accounting field due to the scarcity of research on accountant personalities in Indonesia. This research aimed to examine the moderating effect of public accounting firm size, personality traits and locus of control on the correlation between role conflict and auditor judgement bias.
null Caesar Marga Putri +1 more
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Binus Business Review, 2018 This research aimed to determine the effect of the reputation of the public accounting firm on the integrity of financial statements by including leverage and firm size as the control variables.
Nera Marinda Machdar, Dade Nurdiniah
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European Journal of Business and Management Research, 2022 Companies and other business entities must disclose or report the company's operational activities contained in the financial statements. However, the level of time span generated from audit reports with financial statements is still quite long. The purpose of this study was to determine the effect of company size, profitability, audit opinion, and ...
Adela Adela, I Dewa Nyoman Badera
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The determinants of audit fees - evidence from the voluntary sector [PDF]
, 2000 Given the growing demand for accountability in the public sector, there is a need to begin to investigate audit pricing issues in this sector. This study makes three contributions.
Alan Goodacre +13 more
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Faktor-faktor Penentu Tarif Biaya Audit Eksternal (Audit Fee) pada Perusahaan Non-Keuangan
Jurnal Ilmiah Akuntansi, 2020 The results of previous studies still indicate inconsistencies related to the determinants of the audit fee. The aims of this research is to examine the effect of company political connection, the existence of independent board commissioner, company ...
Robertus Nakacama Erik Tat +1 more
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