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44.241  Articles
1 of 4.425 pages  |  10  records  |  more records»
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

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

Abstract: This study aims to analyze the effect of auditor industry specialization in moderating the relationship between the characteristics of the audit committee and management against fraudulent financial statements. The populations in this study were... see more

This study aimed to investigate the link between family firm and specialist auditor selection, the investorreaction in family and non family firms on specialist auditor selection, the influence of family CEO and hiredCEO on specialist auditor selection, a... 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 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 exten... see more

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 exten... 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

1 of 4.425 pages  |  10  records  |  more records»