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Safira Samsiah, Lidya Primta Surbakti, Subur Subur
Pág. 146 - 159
Isu manajemen laba sebagai skandal keuangan telah menjadi perhatian publik, khususnya pada tata kelola perusahaan sebagai mekanisme pengendalian internal untuk memastikan kualitas pelaporan keuangan. Penelitian ini betujuan untuk mengetahui hubungan kara...
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Victor Pattiasina, Anita Latuheru, Dwita Fa?intan Ariani
Pág. 1 - 10
The current research aimed to know the influence of audit?s experience, independence, audit?s competence, audit?s situation, time budget pressure, and gender of the audit?s professional skeptic. This research was conducted at the BPKP agency of Papua, In...
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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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Stephen A. Ojeka,Egbide Ben-Caleb,Edara-Obong Inyang Ekpe
Pág. 340 - 346
This study appraises the relationship that exists between cyber security and audit committee effectiveness using audit committee independence, audit committee technological expertise and audit committee financial expertise characteristics as independent ...
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Christin Lisa Sanger,Ventje Ilat,Winston Pontoh
Pág. 11 - 22
This study aimed to examine the effect of audit experience, audit expertise, and obedience pressure to audit judgment taken by auditor. The sample of this research are auditors who worked on Badan Pemeriksa Keuangan (BPK) RI Representative of Nort Sulawe...
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Ali Altug Biçer, Imad Mohamed Feneir
Pág. 111 - 121
The main reasons for corporate participation in environmental and social disclosure are stability, development, and continuity through participation in protecting the environment and optimizing the use of available resources. As well as the company pract...
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Muhammad Umar Kibiya,Ayoib Che-Ahmad,Noor Afza Amran
Pág. 125 - 131
This study investigates the characteristics of audit committee and its effect on the quality of financial reporting of Nigerian listed firms. We employed multivariate regression as a tool for analysis. The sample for the study was 101 firm-years longitud...
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Melinda Lydia Nelwan,Billy Ivan Tansuria
Pág. 85 - 97
This study revisits the effectiveness of the audit committee independence and expertise in preventing earnings management practices. Studies in other studies with relatively stricter regulations showed the audit committee independence was effective...
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Ayman Shehadeh, Mahmoud Daoud Daoud Nassar, Husam Shrouf and Mohammad Haroun Sharairi
The primary objective of this research was to investigate the potential moderating role of audit fees in the relationship between audit committee characteristics and earnings management. Specifically, this study aimed to establish connections between aud...
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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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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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Suyon Kim
The purpose of this research is to investigate whether internal control (IC) managers? experience in accounting influences audit quality, employing a regression analysis by utilizing a novel dataset of Korean firms from 2018 to 2020. According to the fin...
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Shaowen Hua,Zenghui Liu,Xiaojie Christine Sun,Ji Yu
Pág. 81 - 89
Incoming auditors usually charge less audit fees to obtain the business (audit fee lowballing). Prior research shows that industry expert auditors have better expertise and resources to perform higher quality audit than the non-expert auditors. Consisten...
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Shaowen Hua,Zenghui Liu,Xiaojie Christine Sun,Ji Yu
Pág. 81 - 89
Incoming auditors usually charge less audit fees to obtain the business (audit fee lowballing). Prior research shows that industry expert auditors have better expertise and resources to perform higher quality audit than the non-expert auditors. Consisten...
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Sattar Khan,Yasir Kamal,Azhar Khan,Arif Hussain,Muhammad Rafiq,Maryam Bibi,Syed Fahad Ali Shah,Zahir Shah,Muhammad Khan
Pág. 141 - 150
The research paper attempts to investigate the connection between Ownership Structure and Audit Committee Effectiveness on discretionary accruals in Pakistan. This study analyzed 5 years of data over the period of 2013 to 2017 of 169 listed firms of the ...
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Sakthi Mahenthiran, Berta Silva Palavecinos and Hanns De La Fuente-Mella
Companies restate when material misstatements are identified in previously issued financial statements. Misstatement research in Latin America is sparse, even though they are an important context to study this phenomenon. Chile?s corporate governance reg...
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Audrey N Scarlata, Sarah Garven, Brandon Vagner, Tammy Bahmanziari
Pág. 44 - 57
Few papers have studied internal audit outsourcing in general, and significantly fewer have limited their analysis to small organizations. This study examines the association between small organizations? propensity to outsource internal audit activities ...
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Saeid Homayoon,Maryam Hakimzadeh
Pág. 469 - 476
The purpose of this research is to investigate the relationship between audit fee and audit quality in family firms on the Tehran Stock Exchange. The study period is from 2007 to 2014. The sample consists of 30 family firms and 30 non-family firms. To te...
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Ahmad Ibrahim Karajeh,Mohd Yussoff B. Ibrahim
Pág. 14 - 19
Regulatory and governmental authorities in Malaysia provide substantial financial planning to help attract potential investors and improve value for shareholders. Companies are always encouraged to improve the quality of financial reporting. However, som...
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Mohd-Daniel Mohd-Nassir,Zuraidah Mohd-Sanusi,Erlane K. Ghani
Pág. 62 - 67
The purpose of this study is to examine the direct and interaction effects of brainstorming and auditors' expertise on fraud risk assessment. This study is motivated by the need to improve the government auditors? performance while maintaining high audit...
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