Related-Party Transactions and Audit Fees [PDF]
JABE (Journal of Accounting and Business Education), 2021 This research aims to analyze the association between the related-party transactions and audit fees. This study used 781 observations listed on the Indonesia Stock Exchange from 2010 to 2017.
Fortuna Oktavia Perwita, Iman Harymawan
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Related Party Transactions and Earnings Management [PDF]
Jurnal Akuntansi dan Auditing Indonesia, 2010 This study examines the association between related party transactions and earnings man-agement, based on a sample of 50 Indonesian publicly listed companies for the periods ending 2004 and 2005.
Linvani Kuan +3 more
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Related party transactions and audit risk [PDF]
Cogent Business & Management, 2021 Related Party Transactions (RPTs) are perceived as genuine transactions, which fulfill the economic needs of a company. However, the controlling shareholders may use RPTs as a tool for transferring the firm’s resources for their private benefit. The dual
Abdul Rasheed P. C +2 more
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The moderation role of board independence change in the relationship between board characteristics, related party transactions, and financial performance [PDF]
PLoS ONE, 2022 The present study examines the moderation effect of board independence change on the relationship between board characteristics, related party transactions and financial performance of Indian listed banks over 10 years from 2010 to 2019. While board size,
Faozi A. Almaqtari +3 more
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Identifying Motives of Related Party Transactions [PDF]
پژوهشهای تجربی حسابداری, 2012 In this article, motives of Related Party Transactions are examined based on the model provided by Moscariello (2010). Previous literature has developed two contrasting theories, conflict of interests vs.
Saber Sheri, Elham Hamidi
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Related Party Transactions and Firm Value in Indonesia: Opportunistic vs. Efficient Transactions
Risks, 2022 Related party transactions (RPT) are a common transaction conducted among companies and are the focus of the business world today. The purpose of this study is twofold, as follows: first, to provide empirical evidence for whether the RPT of related party
Trisninik Ratih Wulandari +2 more
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The Effect of Propping on the Performance of the Financial Industry in Indonesia
Jurnal AKSI (Akuntansi dan Sistem Informasi), 2021 This study aims to determine the effect of related party transactions propping on the financial industry's financial performance and performance market performance.
Verlina Anggita Kartika Putri +1 more
doaj +3 more sources
The Influence of Corporate Governance on the Relationship between Related Party Transactions and Audit Fees [PDF]
International Journal of Management, Accounting and Economics, 2021 The purpose of this study is to investigate the effect of corporate governance mechanisms on the relationship between related party transactions and audit fees.
Hamidreza Hajeb +2 more
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Related Party Transactions - Overview [PDF]
Annales Universitatis Apulensis Series Oeconomica, 2011 The purpose of the present investigation is to provide a short overview of the main implications arising from carrying related parties transactions: accounting reporting (related party disclosures – IAS 24), auditing (audit procedures for related party transactions), taxation ...
Alexandra Corlaciu, Adriana Tiron Tudor
openaire +1 more source
Auditor Industry Specialization, Free Cash Flow and Earning Management through Related Party Transactions [PDF]
بررسیهای حسابداری و حسابرسی, 2017 Based on existing empirical evidence, related-party transactions are widely used to manipulate earnings for financial reporting. This study investigates the effect of auditor industry specialization and free cash flows on earnings management through ...
Esmail Tavakolnia
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