|
|
|
|
|
Mohammed M. Yassin, Dea?a Al-Deen Al-Sraheen, Khaldoon Ahmad Al Daoud, Mohammad Alhadab and Farouq Altahtamouni
The Financial Accounting Standards Board (FASB) released Accounting Standards Codification (ASC) 606, ?Revenue from Contracts with Customers?, with the aim of enhancing transparency to provide fairer representation and inhibit the misuse of revenues to m...
ver más
|
|
|
|
|
|
|
|
|
|
|
Sherine Marcelline, Mahmuddin Syah Lubis
Pág. 53 - 62
The auditor has a duty to assist or provide information about the objectives required by each shareholder, and other shareholders. The functions and duties of auditors such as tax audits, audits and financial statement analysis, the opinion of a qualifie...
ver más
|
|
|
|
|
|
|
|
|
|
|
Elvina Lase,Teng Sauh Hwee,Yusuf Ronny Edward
Pág. 326 - 338
Auditors are required to be professional to carry out their duties properly in examining the client's financial statements to provide benefits to the client and interested parties on the audit results. However, this professional attitude cannot be separa...
ver más
|
|
|
|
|
|
|
|
|
|
|
Ratna Juwita, Sutrisno Sutrisno T, Bambang Hariadi
Pág. 137 - 142
This study aims to examine the effect of the audit committee and internal audit on the audit report lag and examine the relationship between the audit committee and the internal audit moderated by the size of a public accounting firm. This study uses 220...
ver más
|
|
|
|
|
|
|
|
|
|
|
Cliff Oliver Winoto,Senny Harindahyani
Pág. in press
Audit failure practices have been the headlines in the past decade. At the same time, auditing is associated with high stress and over-timed work. However, a concern regarding the importance of audit quality rises nowadays. This research aims to find the...
ver más
|
|
|
|
|
|
|
|
|
|
|
Arianna S. Pinello, Ara G. Volkan, Justin Franklin, Michael Levatino, Kimberlee Tiernan
Audit Quality Indicators (AQIs), as defined by the Center for Audit Quality, include four different elements:firm leadership and tone at the top; engagement team knowledge, experience, and workload; monitoring; and auditor reporting. AQIs are quantitativ...
ver más
|
|
|
|
|
|
|
|
|
|
Studying the effects of public entrepreneurship and small- and medium-sized enterprise (SME) policies on productivity (i.e., technological efficiency) is important, because the investment policies primarily aim to reduce allocation inefficiencies, enable...
ver más
|
|
|
|
|
|
|
|
|
|
|
Sasongko Budisusetyo
Pág. 61 - 77
The purpose of this research is to examine how auditors? moral character influences their ethical decision making when faced with an ethical dilemma situation. Organizational ethical climate and the intensity of competition in a public accounting firm ar...
ver más
|
|
|
|
|
|
|
|
|
|
|
Mulyadi Mulyadi,Yuniatin TDKW
Pág. p.1 - 9
This study aims to provide empirical evidence that: Analysis of Factors Affecting Auditor Consideration in Evaluating Audit Evidence At KAP Central Java and DIY. The research location used is Public Accounting Firm in Central Java and DIY. The population...
ver más
|
|
|
|
|
|
|
|
|
|
|
Ika Kristianti 10.21831/economia.v13i1.10906
Pág. 28 - 38
Abstract: Type of Personality, Acceptance of Dysfunctional Behavior and Audit Judgment. This study aimed to describe the type of personality, acceptance of dysfunctional behavior toward audit judgment. This research was conducted in the province of Centr...
ver más
|
|
|
|
|
|