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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...
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Chang-yeol In, Taeheung Kim and Sambock Park
In this study, the effects of key audit matters (KAMs), one of the measures recently introduced to improve accounting transparency in the production-to-order industry in terms of corporate sustainability, are examined. After the introduction of KAMs, aud...
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Ammar Abid, Muhammad Shaique and Muhammad Anwar ul Haq
The purpose of this paper is to examine the role of external auditors in potentially approving or limiting a firm?s earnings management practices in institutional settings which do not provide incentives for auditors to deliver high audit quality. We use...
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Titis Puspitaningrum Dewi Kartika,Joicenda Nahumury
Pág. 303 - 312
In agency theory, a company, which separates the functions of governance and ownership, is going to be susceptible to the agency conflicts. The arising agency conflict causes the information, which is provided by manager becoming different or can be mani...
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Josep García Blandón, Josep Maria Argilés Bosch
Pág. pp. 133 - 156
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Anurag Agarwal, Sridhar Ramamoorti, Vaidyanathan Jayaraman
Disputes and lawsuits are quite common in business and are often a source of significant liabilities. We conjecture that measurement challenges and lack of adequate analysis tools have greatly inhibited the ability of the General Counsels offices in sele...
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Volker Laux
Pág. 938 - 948
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Dirk A. Steyn,Thea L. Voogt,Ben Marx
AbstractThe decision to accept an appointment as registered external auditor to an audit client (the engagement decision) has in recent years been subject to an increased level of professional care and consideration, mainly as a result of previous experi...
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