Results 21 to 30 of about 712,605 (355)
Innate and discretionary accruals quality and corporate governance [PDF]
, 2010 This paper extends previous research on the association between corporate governance mechanisms and accruals quality. We derive measures of the discretionary and innate components of accruals quality and regress them against corporate governance ...
Kent, Pamela +2 more
core +1 more source
MOTIF KECURANGAN, ADANYA KESEMPATAN DAN MANIPULASI LABA
Jurnal Akuntansi Indonesia, 2015 This research examines the relationship between fraud motives (leverage and dividends) and earnings manipulation; and the relationship between opportunities (quality audit and free cash flow) and earnings manipulation.
Shintya Dewi Adi Putri
doaj +1 more source
The Interrelation between Audit Quality and Managerial Reporting Choices and Its Effects on Financial Reporting Quality [PDF]
, 2019 Two distinct lines of research have been dedicated to empirically testing how financial reporting quality (measured as the earnings response coefficient or ERC) is associated with management's choice of reporting bias and with audit quality.
AICPA +8 more
core +1 more source
Data quality predicts care quality: findings from a national clinical audit [PDF]
, 2020 Background: Missing clinical outcome data are a common occurrence in longitudinal studies. Data quality in clinical audit is a particular cause for concern. The relationship between departmental levels of missing clinical outcome data and care quality is
Bechman, Katie +6 more
core +1 more source
Study on factors affecting audit fees and audit quality through auditors’ perceptions: Evidence from an emerging economy [PDF]
Problems and Perspectives in Management, 2022 Audit fees and audit quality have received the attention of stakeholders, clients, audit firms, and third parties. Each subject has its own opinion on determining influencing factors and their relationship.
Hau Nguyen Van +4 more
doaj +1 more source
Accounting Analysis Journal, 2019 The purpose of doing research is to analyze the influence of tenure, specialty audit, Audit Firm's reputation on quality auditing, and third variable interaction of audit quality when moderated by audit committee.
Rifqi Tri Atmojo, Sukirman Sukirman
doaj +1 more source
Audit firm rotation and audit quality: a literature review
Revista de Studii Financiare, 2022 The purpose of the paper is to create a bibliometric analysis of studies published in the Web of Science database on audit rotation (AR). In order to capture the effects of the EU audit reform on this topic, the period analysed has been divided in two ...
Mariana-Cristina Bulucea
doaj +1 more source
THE ASSESSING CRITERIA OF AUDIT QUALITY IN ORGANIZATIONS
Research on Enterprise in Modern Economy Theory and Practice, 2016 Auditing is the antidote to the crisis of confidence to the other side. Requires activation of impartial, independent sides to ensure a higher degree of objectification assessment processes, including the conduct of their risks. The purpose of the audit
Krystyna Lisiecka +1 more
doaj +1 more source
Komite Audit Sebagai Pemoderasi Pengaruh Workload dan Masa Perikatan Audit Pada Kualitas Audite
Jurnal Ilmiah Akuntansi dan Bisnis, 2016 This research aims to find empirical evidence about the impact of workload and audit tenure on audit quality and using audit committee as a moderating variable.
Theresia Julina Rusli +1 more
doaj +1 more source
PARTICULARITIES OF QUALITY EVALUATION IN A SOFTWARE COMPANY [PDF]
Management & Marketing, 2010 Quality management is a management domain very discussed and disputed nowadays and this is the first sign it is a very modern, needed and present concept in theory and practice.
Cătălin AFRĂSINEI
doaj