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5.823  Articles
1 of 583 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

Penelitian ini mereplikasi penelitian yang dilakukan oleh Ettredge at al (2006). Dalam penelitian tersebut menguji audit delay yang terjadi karena persyaratanpengungkapanICOFR di bawah SOXSection404. Penelitian tersebut menghasilkan bukti bahwa adanya pen... see more

This study aims to determine the effect of audit tenure (personal auditor), audit tenure (KAP), company age, auditor workload, alignment, and entrenchment effect on audit quality, both simultaneously and partially. Manufacturing companies listed on the In... see more

Este trabalho analisa o efeito da tenure da firma e sócio de auditoria no gerenciamento de resultados por accruals e por atividades operacionais reais das empresas abertas do mercado brasileiro. Compuseram a amostra 147 empresas, totalizando 1.138 observa... see more

This study aims to determine the effect of the public accounting firm size, audit tenure, audit fee and auditor independence on the integrity of financial statements on mining companies listed on the Indonesia Stock Exchange (IDX) in 2014-2018. Accounting... see more

The role of auditors in maintaining the quality of information is essential for stakeholders, considering that reliable information is a significant milestone in decision making. This study examines the effect of tenure audits in influencing audit quality... see more

The main role of the external auditor in the classical corporate governance scheme is to verify the accounting information provided by the firms’ managers. Lengthy audit engagements are viewed as a main threat to preserve auditor independence, and therefo... 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

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