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Lioara-Veronica Pasc and Camelia-Daniela Hategan
The growing expenses, dependence on IT for business operations, and growing requirements regarding related party transaction (RPT) reporting impose the need for increased attention to this area. The paper?s objective is to examine the nature of RPTs, ide...
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Milica Ðordevic,Dejan Spasic
Pág. 285 - 296
The aim of the author of this paper is to examine the relationship between Earning Management (EM) and modified audit opinion among state-owned companies in the Republic of Serbia. The study sample consists of 64 state-owned companies whose financial sta...
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Toni Nurhadianto,Slamet Sugiri
Pág. 50 - 70
ABSTRACTThis study aims to provide empirical evidence about the influence of political competition, local independence, level of human development, and Supreme Audit Board (BPK) audit opinion on increasing transparency in local financial management in In...
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Valentina Lorensa br Sitompul, Firma Kristin Agustina Simanjuntak, Wenny Anggeria Ginting
Pág. 214 - 221
The purpose of this discussion is to review the related audit opinion, company age, profitability, as well as the change of auditors in the manufacturing industry listed on the Indonesia Stock Exchange for the period 2017-2019. Researchers use quantitati...
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Sherly Pinatik
Pág. 55 - 67
The duty of auditor is examining and providing an opinion on the fairness of the financial statements of a business entity based on determining standards. Based on the foregoing, the auditor must maintain audit quality. This study aims to analyze the eff...
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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...
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Maria Grosu,Camelia Catalina Mihalciuc
Pág. 103 - 114
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Hadri Kusuma, Diana Farida
Pág. 29 - 40
This research aims to analyze factors determining the likelihood of auditor switching. The populations in this study were manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2015-2017. The type of data collected in this research was...
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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...
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Nora Muñoz-Izquierdo, María-del-Mar Camacho-Miñano, María-Jesús Segovia-Vargas and David Pascual-Ezama
Despite the number of studies on bankruptcy prediction using financial ratios, very little is known about how external audit information can contribute to anticipating financial distress. A handful of papers have shown that a combination of ratios and au...
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