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100  Articles
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Aim of this research is to examine the effect of financial distress, management turnover and Public Accountant Firm (KAP) size on switching auditors of service companies real estate and property sub-sectors listed on the Indonesia Stock Exchange in 2011-2... see more

The issue of Auditor Independence, the most frequently, makes the debate of auditor rotation. This auditor rotation is related to the company activity for doing auditor switching. Some previous studies showed that switching auditors leads to the various r... see more

This study sets out to examine factors influencing audit fees paid on public accountant firm (KAP) in East Java. Data were collected from 2012 company annual reports audited by KAP. An audit fee models using a sample of 84 audited financial reports by usi... see more

Auditor switching divided into mandatory and voluntary based on the reasons for the change of auditors. The purpose that researcher want to achieve in this research is to know the effect of firm size and audit tenure that moderated by changes of managemen... see more

This study was purpose to determine the effect of auditor switching, firm size, audit firm industry specialization, and client importance on audit quality. The population of this research is all manufacturing companies listed in Indonesia Stock Exchange (... see more

A public accountant has an obligation to maintain and improve its audit quality in order to create public confidence in the accuracy and validity of the audited financial statements published by the auditor. Audit quality is used to improve the credibilit... see more

This study aims to obtain empirical evidence about the factors that influence voluntary auditor switching. The independent variables used in this study are audit opinion, KAP size, company size, Financial distress, audit committee. The object of this rese... see more

This study aims to empirically prove the effect of management change, audit opinion, company size, financial distress and auditor reputation on auditor switching. This research was conducted on manufacturing companies that have been listed in Indonesian S... see more

Issues about auditor independence is the main cause of enactment of auditor switching regulations. Auditor switching could occured mandatorily because of regulations requiring or voluntarily. Various questions arise when there are several company implemen... see more

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