Results 261 to 270 of about 16,314,832 (287)

The Effect of Firm Size, Auditor Switching and Public Accounting Firm Reputation on Audit Delay with Audit Risk as Moderation for Manufacturing Companies

open access: yesAsian Journal of Economics Business and Accounting, 2023
This study aims to analyze and obtain empirical evidence regarding audit risk as moderating the effect of firm size, auditor switching, and public accounting firm reputation on audit delay. The data collection*employed purposive sampling technique which was carried out at manufacturing companies on the Indonesia Stock Exchange in*2018 to 2020.
Soelistijono Boedi, Gemi Ruwanti
exaly   +3 more sources

Returns to scale pattern and efficient firm size in the public accounting industry: an empirical investigation

Journal of the Operational Research Society, 2009
This paper employs Data Envelopment Analysis to investigate returns to scale patterns and efficient firm size in the public accounting industry in the USA post-Sarbanes–Oxley Act. Using contemporary survey data from Accounting Today's top-100 accounting firms for the years 2003 and 2004, our results indicate that the very largest accounting (first tier)
Galantine, Carolyn A.   +2 more
exaly   +2 more sources

A Post-Pandemic Analysis of the Relationship Between Firm Size and Job Embeddedness in Public Accounting Firms

Journal of Applied Business and Economics, 2023
This study examines the relationship between firm size and an employee’s level of job embeddedness. A quantitative survey design was used to gather evidence from full-time accounting professionals working in public accounting firms across the United States.
Amy Cooper   +2 more
openaire   +1 more source

AUDIT OPINION, COMPANY AGE, PUBLIC ACCOUNTING FIRM’S SIZE, AUDIT COMMITTEE AND AUDIT DELAY

International Journal of Management Studies and Social Science Research
Audit delay is the time required for the auditor to complete the process of examining the financial statements of a business entity. This time is calculated from the final day of the company's financial recording period to the date stated in the independent audit report.
Rishanda Nur Auliya   +1 more
openaire   +1 more source

The Effect of Public Accounting Firm Size, Profitability, and Solvencey on Audit Delay in Indonesia’s Infrastructure Sector

Goodwood Akuntansi dan Auditing Reviu
Purpose: This study aims to analyze the effect og public accounting firm (PAF) size, profitability, and solvency on audit delay in infrastructure companies listed on the Indonesia Stock Exchange (IDX) during teh 2021-2024 period. Methodology/approach: The research uses quantitative methods with secondary data derived from audited annual reports of 20 ...
Santika Alfrida   +2 more
openaire   +1 more source

Regional Patterns of Business Performance Among Small and Medium Sized Public Accounting Firms in New York State

Regional Studies, 1998
SEN J. and MACPHERSON A. (1998) Regional patterns of business performance among small and medium sized public accounting firms in New York State, Reg. Studies 32 , 827-838.This paper assesses the extent to which regional variations exist with regard to the growth performance and operating characteristics of small and medium sized firms (SMFs) in New ...
Jayanti Sen, Alan Macpherson
openaire   +1 more source

The Effect of Workload, Auditor Tenure, Specialist Auditor and Public Accounting Firm Size on Audit Report Lag

SSRN Electronic Journal, 2015
The purpose of the research is determining the factors that influence audit report lag in manufacturing companies in Indonesia. There are four factors which are workload, auditor tenure, specialist auditor, and size of public accounting firm. The research used 117 companies listed in Indonesia Stock Exchange for 2013 period. Data collecting method used
openaire   +1 more source

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