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Wa Ode Irma Sari, Bambang Subroto, Abdul Ghofar
Pág. 256 - 261
This study aims to verify the correlation between corporate governance mechanisms, reflected independent commissioners, audit committee and audit tenure to audit report lag, and the audit complexity has able to moderate the relationship between corporate...
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Inyoman Agus Wijaya,Mentari Tri Yulyona
Pág. 398 - 403
A survey of 216 auditors was conducted to investigate about the potential determinants of audit quality. This study using multiple linear regression technique. We find that complexity audit task, obedience pressure and information system expertise positi...
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Kusharyanti Kusharyanti
There are some factors considered to have an effect on the audit fee amount. These are importantfor the researchers to analyze. This research aimed to test the determinants of auditfee in companies that are listed on Indonesian Stock Exchange (ISE). The ...
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Ben Marx,Erica du Toit
AbstractThe developments in accounting standards and the increased complexity of financial reporting present many challenges and difficulties to the preparers of financial statements and the audit committee as overseers of the financial reporting process...
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Mohammed Ishaq Ahmed,Ayoib Che-Ahmad
Pág. 159 - 164
The paper examines the effects of Corporate Governance Characteristics on audit report lag (ARL) of listed banks in Nigeria. Fourteen banks were used in the study. The study covers a five year period from 2008 to 2012. Findings of the study based on robu...
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Muhammad Firdaus and Kyung-Hyune Rhee
The conventional architecture of vehicular ad hoc networks (VANETs) with a centralized approach has difficulty overcoming the increasing complexity of intelligent transportation system (ITS) applications as well as challenges in providing large amounts o...
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Prem Lal Joshi,Ashutosh Deshmukh,Jamel Azibi
Pág. 25 - 35
This paper examines the association between audit fees and attributes of internal audit (IA), audit committee (AC), as measured by independence and financial expertise, as well as characteristics of the firm. The determinants of audit fees have been exte...
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Johanes Fernandes Andry,James Surya,Christian Salim,Dela Haeraini
Pág. 51 - 58
RSAL Mintohardjo is a hospital which is engaged in services, and research. As one of the major hospitals with high complexity business processes, information system audit is required to evaluate the hospital IT service. This research will use one of the ...
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Toni Nurhadianto,Slamet Sugiri
Pág. 50 - 70
ABSTRACTThis study aims to provide empirical evidence about the influence of political competition, local independence, level of human development, and Supreme Audit Board (BPK) audit opinion on increasing transparency in local financial management in In...
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Toni Nurhadianto,Slamet Sugiri
Pág. 50 - 70
ABSTRACTThis study aims to provide empirical evidence about the influence of political competition, local independence, level of human development, and Supreme Audit Board (BPK) audit opinion on increasing transparency in local financial management in In...
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Mulyadi Mulyadi,Yuniatin TDKW
Pág. p.1 - 9
This study aims to provide empirical evidence that: Analysis of Factors Affecting Auditor Consideration in Evaluating Audit Evidence At KAP Central Java and DIY. The research location used is Public Accounting Firm in Central Java and DIY. The population...
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