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10.046  Articles
1 of 1.006 pages  |  10  records  |  more records»
The duty of auditor is examining and providing an opinion on the fairness of the financial statements of a business entity based on determining standards. Based on the foregoing, the auditor must maintain audit quality. This study aims to analyze the effe... see more

This paper aimed at reviewing literature on the effect of mandatory auditor rotation on audit quality by bringing out the mediating effect of auditor independence on this relationship. The review utilized published papers and articles on various accountin... see more

The research objective was to find out the influence of competence and independence on the work effectiveness of auditor at Regional Inspectorate of Gorontalo Province either partially or simultaneously. The approach used in this research was quantitative... see more

This study aims to examine the effect of client pressure and audit tenure on audit quality with auditor independence as a moderating variable in the Public Accounting Firm (KAP) in Makassar. The data in this study were obtained from each KAP in Makassar C... see more

This study aims to investigate whether the Government Regulations No 20 the Year 2015 regarding the rotation of auditors will affect auditor independence. This study conducted observations on mining companies listed on the IDX by dividing into two observa... see more

This paper focuses on the impact of auditor’s independence towards audit quality.  The financial statements are the end result of company’s operations. The company’s operations results are subject to audit in order for the financial statements to be ... see more

The objective of this study is to examine the effect of auditor independence, group cohesiveness, and individual factors on internal audit effectiveness of regional inspectorates. In addition, this study also intends to examine whether group cohesiveness ... see more

This study purpose is to research and test “the effect of independence, organizational commitment, leadership style, and understanding of good governance on the performance of government auditors”. This research is quantitative using primary data. Populat... see more

The study aims to provide evidence that competency, independence, and accountability influenced the audit quality with professional auditor ethics as moderating variable. The method used in this study is associative research with a quantitative approach. ... see more

1 of 1.006 pages  |  10  records  |  more records»