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7.019  Articles
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

Going concern audit opinion is the survival of a company. A company that is considered unable to maintain its survival will receive going concern audit opinion. This opinion is bad news for users of financial statements (Astuti and Darsono, 2012). This re... see more

The purpose of an audit is to increase the confidence level of the users to the financial statements which are achieved through a statement from an opinion by the auditor. The selection of an external auditor is defined as a process to selecting an indepe... see more

The purpose of this research was to describe audit tenure, fraudulent fianncial repoting, and the effect audit tenure on fraudulent fianncial reporting with discretionary accrual approach. This research used 83 samples of companies listed in Indonesia Sto... 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

The purpose of an audit is to increase the confidence level of the users to the financial statements which are achieved through a statement from an opinion by the auditor. The selection of an external auditor is defined as a process to selecting an indepe... see more

This study aims to provide empirical evidence on the effect of audit tenure and audit committee to earning of quality. The research was conducted at a manufacturing company listed on the Indonesia Stock Exchange in 2009-2011.This type of study is a resear... see more

The purpose of the study is to analyze and test the influence of tenure audit, independence and profesionalism on audit opinion quality both partially and simultaneously and also factors that influence audit opinion quality. Population used in the study i... see more

The purpose of this research was to describe audit tenure, fraudulent fianncial repoting, and the effect audit tenure on fraudulent fianncial reporting with discretionary accrual approach. This research used 83 samples of companies listed in Indonesia Sto... see more

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