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Related-Party Transactions and Audit Fees
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 - 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
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Responsibility of The Parties in Electronic Transactions
Jurnal Hukum Volkgeist, 2022 Electronic transactions are legal relationships between two or more parties that give rise to rights and obligations or responsibilities. The purpose of this study is to find out how the responsibilities of the parties in electronic transactions are ...
Muhammad Yunus, Abdul Rauf
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Warehouse lease transactions valuation between related parties [PDF]
Keberlanjutan, 2022 Valuation of lease transactions has implications for tax obligations. This study aims to understand the valuation process implemented on warehouse rental transactions between the related party at Padang Dua Tax Office and to find out the obstacles during
Ferry Irawan +2 more
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Disclosure of Key Audit Matters: European Listed Companies’ Evidence on Related Parties Transactions
International Journal of Financial Studies, 2023 The growing expenses, dependence on IT for business operations, and growing requirements regarding related party transaction (RPT) reporting impose the need for increased attention to this area.
Lioara-Veronica Pasc +1 more
exaly +3 more sources
LEGAL RISKS IN SALE TRANSACTIONS OF SHARES OF A LIMITED LIABILITY COMPANY CONDUCTED OUTSIDE THE TERRITORY OF THE REPUBLIC OF POLAND [PDF]
Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej, 2016 Sale transactions of shares of a limited liability company may involve numerous risks, the negative effects of which the transaction parties are exposed to.
Tomasz Jabłoński
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Losses Firm's Related Party Transaction and Unexpected Auditing Fees; Testing the Adjustment Effect of Corporate Ownership Structure [PDF]
مطالعات تجربی حسابداری مالی, 2022 The present study investigates the effect of ownership structure in adjusting relationship between related party transactions and unexpected audit fees in loss-making companies.
Mohammad Khatiri +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 effect of RPTs, i.e., transaction efficiency and conflict of interest between the controlling ...
Abdul Rasheed P. C +2 more
openaire +3 more sources
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
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The Flow of Dividends to the Seller: Customs Valuation Methodology [PDF]
Финансовый журнал, 2021 The article is devoted to customs valuation methodology for foreign trade transactions run between related parties. It is proven that, in the conditions of a wide range of transfer pricing transactions, the actual sense of all costs and expenses of the ...
Alexey A. Artemiev
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