ARTICLES

Filter  
Active filters 0
Remove
  

Refine your searches by:

Collections
Economy
Social Sciences
Administration - Business
Education
Technology
Research
Architecture and Urbanism
Industrial engineer
Agronomy and forestry
Infrastructure
all records (74)

Languages
English
Spanish
Portuguese
German
French

Countries
Indonesia
USA
Brazil
South Africa
Ukraine
Australia
Romania
Spain
Cuba
Germany
all records (76)

Years
2023
2022
2021
2020
2019
2018
2017
2016
2015
2014
all records (24)

Filter  
 
28.784  Articles
1 of 2.879 pages  |  10  records  |  more records»
Purpose: This study aims to analyze the effect of audit tenure and auditor workload on Audit Report Lag (ARL) and provide empirical evidence of whether the selection of industry-specialized auditors and audit partners with specific workloads can weaken th... see more

This study aims to examine the effect of audit committee effectiveness and auditor characteristics on audit quality in manufacturing companies in Indonesia for the 2014-2018 period. The number of observations used was 615 observations. Hypothesis testing ... see more

This research aims to examine the influence of product market competition on audit fees and the role of auditor industry specialization as a moderating variable. Using probability sampling method, 1,018 non-financial companies listed on Indonesia Stock Ex... see more

This study extends agency theory by explaining the client's understanding of audit quality. This study contributes to the audit literature by examining the effect of wedge control-ownership on industry specialist auditors that have not been researched in ... see more

This research aims to examine the influence of product market competition on audit fees and the role of auditor industry specialization as a moderating variable. Using probability sampling method, 1,018 non-financial companies listed on Indonesia Stock Ex... see more

Financial statement should provide high quality of information which is useful for stakeholder, especially investors to make investment decision. The important quality of a financial statement is timeliness. Otoritas Jasa Keuangan (OJK) has regulated that... see more

This study observed the influence of the company prospector-defender strategy and auditor industry specialization toward the earnings management through real activities and earnings quality. An important finding in this study confirmed that the ... see more

This study examines the role of specialist auditors in enhancing the quality of financial statements by taking into account industry complexity. The test of hypotheses are conducted in two steps. The first step is to provide evidence that earnings quality... see more

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. Consistent... see more

1 of 2.879 pages  |  10  records  |  more records»