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63.798  Articles
1 of 6.381 pages  |  10  records  |  more records»
The role of audit profession and the implementation of new audit standards are aimed to improve the quality of audit reports and one of the recent improvements is the inclusion of Key Audit Matters (KAM) as a separate section in the auditor’s report. The ... see more

The role of audit profession and the implementation of new audit standards are aimed to improve the quality of audit reports and one of the recent improvements is the inclusion of Key Audit Matters (KAM) as a separate section in the auditor’s report. The ... see more

Abstract: This study aims to determine the effect of corporate governance, firm characteristics, disclosure of corporate social responsibility (CSR) on firm value. It analyzes the firms which became the participants of the 2014 Sustainability Report Award... see more

Why managers should choose to disclose their information with investors is one of the major issues in accounting research. Because of information asymmetry and the agency problem, disclosure is an important aspect of the modern capital market. This study ... see more

This study examined the effect of capital structure on firm value; firm characteristic on firm value with disposible income as moderator variable; the effect of profitability on firm value. The study was conducted in Indonesia Stock Exchange (IDX) with sa... see more

The objective of the study is to examine moderating effects of client characteristics on the relationship between abnormal audit fee and audit quality. Specifically the study examines the moderating of client risk, client complexity and client profitabili... see more

Companies were required to disclose non-financial information other than financial statements, due to the rapid and changing business conditions. This study aimed to examine the impact of business strategy, corporate governance, and firm characteristics o... see more

This study explores Corporate Risk Disclosure practices (CRD) in the annual reports of Saudi (non-financial) listed companies and investigates the relationship between the Saudi firm-specific characteristics and the level of such practices. Using content ... see more

The purpose of this study is to examine the Influence of Internal Control Activities and The Characteristics of The Audit Committee on The Quality of Audit Performed by aPublic Accountant Firm by conducting asurvey on General Insurance Companies in Indone... see more

1 of 6.381 pages  |  10  records  |  more records»