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Prabowo Hadi Asmoro, Erwin Saraswati, Zaki Baridwan
Pág. 221 - 231
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Prem Lal Joshi,Ashutosh Deshmukh,Jamel Azibi
Pág. 25 - 35
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 exte...
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Sakthi Mahenthiran, Berta Silva Palavecinos and Hanns De La Fuente-Mella
Companies restate when material misstatements are identified in previously issued financial statements. Misstatement research in Latin America is sparse, even though they are an important context to study this phenomenon. Chile?s corporate governance reg...
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Kurniawati Mutmainah
Pág. 55 - 68
This study aims to examine the influence of internal factors for the creativity Government Internal Supervisory Apparatus. Population in this studi is all emplyoeed at Inspektorat of Wonosobo. The number of sample is 30 respondents, the sampling techniqu...
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Dody Hapsoro,Tiara Rani Santoso
Pág. 143 - 152
The increased fraud of financial statements shows the low role of external auditors in providing a quality audit report. The purpose of this paper is to analyze the effect of the length of the audit firm-client relationship, abnormal audit fees and audit...
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Khosro Barzegarnezhad,Babak Jamshidinavid
Pág. 561 - 568
One of the items of financial statements that is considered as the evaluation criterion to performance and profitability of the profit unit is income reporting. However, calculating the net profit per unit is affected by accounting methods and estimates....
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Junaidi Junaidi,Harun Pamungkas Apriyanto,Nurdiono Nurdiono,Eko Suwardi
Pág. 439 - 448
This study aimed to examine the effect of auditor tenure in artificial rotation on audit quality. Tenure shows the relationship between the audit firms and a client that is measured in years. Artificial rotation of auditor (audit firm) indicates a condit...
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Kusharyanti Kusharyanti
There are some factors considered to have an effect on the audit fee amount. These are importantfor the researchers to analyze. This research aimed to test the determinants of auditfee in companies that are listed on Indonesian Stock Exchange (ISE). The ...
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Sri Wahyuni
Measuring the company bond rating is important for the business nowadays. Auditor qualityis considered an important factor. Therefore, it is important to see the effect of auditor qualityon bond rating. The objective of this research is to investigate th...
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