Results 21 to 30 of about 12,042,461 (306)

The Effect of Auditor Ethics, Auditor Experience, Audit Fees and Auditor Motivation on Audit Quality

open access: yesSriwijaya International Journal of Dynamic Economics and Business, 2017
This study aimed to determine the effect of auditor ethics, auditor experience, audit fees, and auditor motivation on audit quality of public accounting firm in Semarang.
Yeni Kuntari   +2 more
doaj   +1 more source

Understanding Using Of Audit Software By Auditor With Unified Theory Of Acceptance And Use Of Technology Construct

open access: yesKompartemen: Jurnal Ilmiah Akuntansi, 2023
The purpose of this research is to find out about how the acceptance of audit software by auditor. This research used Public Accountant Firm in Bali as the location there are 17 Firm.
Gusi Putu Lestara Permana   +1 more
doaj   +1 more source

Public Target Selection and Family Firms

open access: yesThe Journal of Entrepreneurial Finance, 2023
We examine the relation between ownership structure and M&A target selection when family firms pursue public firm acquisitions. We find that family firm acquirers select targets that have lower Tobin's Q relative to non-family acquirers. Our results suggest that family firms choose to acquire less glamorous targets against which they can better ...
openaire   +3 more sources

The relationship between firm size and exports in the context of merger review in South Africa : is the international competitiveness public interest clause of the Competition Act valid [PDF]

open access: yes, 2005
Includes bibliographical references (leaves 32-34).According to the Competition Act of South Africa, proposed mergers, if rejected on the grounds of anti-competitive effects as well as the efficiency considerations, may be passed on certain public ...
Aproskie, Jason
core   +1 more source

Competition for FDI in the presence of a public firm and the effects of privatization [PDF]

open access: yes, 2007
In this paper we investigate tax/subsidy competition for FDI between countries of different size when a welfare-maximizing and relatively inefficient public firm is the incumbent in the largest market.
De Feo, Giuseppe, Amerighi, Oscar
core   +5 more sources

Wage-Rise Contract and Mixed Duopoly with Price Competition [PDF]

open access: yesInternational Journal of Management, Accounting and Economics, 2017
This paper investigates a mixed duopoly environment in which a private firm competes on price with a public firm. The following timing of actions is considered. In the first stage, each firm non-cooperatively decides whether to adopt a wage-rise contract
Kazuhiro Ohnishi
doaj  

Does government support affect private partners’ profitability in public–private partnerships? Evidence from China

open access: yesHumanities & Social Sciences Communications, 2023
Infrastructures based on the idea of public–private partnership (PPP) contributes to promoting infrastructure investments, improving public services, and satisfying social demands worldwide over the last thirty years.
Han Xu
doaj   +1 more source

Audit Quality of The Engagement Partner and Audit Firm

open access: yesRiset Akuntansi dan Keuangan Indonesia, 2022
This study examines the effect of the number of clients and complexity on audit quality at the engagement partner and public accounting firm levels. The discretionary accrual and real activities manipulation models are used to assess the audit quality at
Elfina Astrella Sambuaga   +1 more
doaj   +1 more source

The Role of Firm Characteristics and Environmental Performance on Environmental Disclosure (Study from Indonesian Non-Financial Sector) [PDF]

open access: yesE3S Web of Conferences, 2023
This research aims to analyze firm characteristics and environmental performance’s role in environmental disclosure. Using data from Indonesian Stock Exchange from 2018-2021, 80 data from the non-financial sector were selected for further analysis.
Sari Nuraini   +1 more
doaj   +1 more source

The Influence of Reputation of Public Accounting Firms on the Integrity of Financial Statements with Corporate Governance as the Moderating Variable

open access: yesBinus 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
doaj   +1 more source

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