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10.834  Articles
1 of 1.084 pages  |  10  records  |  more records»
Opini Audit Going Concern adalah opini auditor mengenai keraguan kelangsungan usaha suatu perusahaan dimana penerapannya mengacu pada SA 570 tentang kelangsungan usaha. Dimana hal tersebut bermanfaat bagi perusahaan dan investor sebagai bentuk early warni... see more

This study aims to examine the effect of debt default, audit tenure and audit quality towards going concern opinion. The samples used in this study are companies in the infrastructure, transportation and utility sectors listed on the Indonesia Stock Excha... see more

The research formulation is how the audit committee, audit committee independence, audit tenure and profitability affect audit report lag in companies listed on the Indonesia Stock Exchange (IDX) in 2017-2020. This study aims to analyze the effect of the ... 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

This study aims to examine whether there is an effect of audit tenure, KAP reputation and time budget pressure on audit quality in companies listed on the IDX and the Issuer's website for the 2016-2020 period. This study has 3 independent variables, namel... 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

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

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

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

1 of 1.084 pages  |  10  records  |  more records»