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Gülsah Atagan, Aylin Kavak
Pág. 34 - 57
If we looked at the oldest fraud and its history, it goes to until the invention of money (about 750 th year B.C ).There is also certain range of fraud in the barter system. After merchandise commoditizati...
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Awatif Hodaed Alsheikh and Warda Hodaed Alsheikh
We investigate the effects of both the busyness of audit committee (AC) members and the busyness of audit committee chairs on audit report lag (ARL) among Saudi non-financial firms between 2018 and 2021. In this study, a sample comprising a total of 515 ...
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Romlah Jaffar, Nor Asyiqin Abu, Mohamat Sabri Hassan and Mohd Mohid Rahmat
The presence of board members with good governance attributes is value-relevant since it influences investors? investment decisions. The value relevance is expected to improve with the newly introduced extended audit report to disclose key audit matters ...
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Agnes Megawaty Lumban Gaol, Suzy Noviyanti
Pág. 772 - 785
This study aims to determine the effect of corporate governance and the effect of disclosure sustainability report on the financial performance of companies listed on the Indonesia Stock Exchange for the 2017-2019 period. The process of collecting data u...
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Hidaya Al Lawati and Khaled Hussainey
We investigate the determinants of key audit matters (KAMs) in the auditor?s report. In particular, we examine the impact of overlapped audit committee (AC) directors on the quantity of KAMs disclosure. We also examine the consequences of KAMs disclosure...
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Anh Huu Nguyen, Hieu Thanh Nguyen, Chung Quang Tran and Lien Quynh Le
This article studied the factors affecting the time taken for annual report submission through an analysis of 654 non-financial listed companies on the Vietnamese stock market from 2016 to 2020. Data collected were processed by using fixed-effect models ...
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Estibaliz Goicoechea, Fernando Gómez-Bezares and José Vicente Ugarte
Audit reports represent the only information stakeholders have about conducted audits and they are a key instrument used in economic and financial decisions. Improving audit reports should be a priority of regulators and auditors. The authors solicited p...
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Elif Güneren Genç,Basak Erdem
Pág. 60 - 66
The role of audit profession and the implementation of new audit standards are aimed to improve the quality of audit reports and one of the recent improvements is the inclusion of Key Audit Matters (KAM) as a separate section in the auditor?s report. The...
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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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Roman Vladimirovich Fedorenko and Galina Anatolievna Khmeleva
With the adoption of the sustainable development goals (SDGs), the world has recognized the need to move to responsible governance in many areas of life, including seaports, which are at the forefront of economic activity and environmental safety. The pr...
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