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Helmi A. Boshnak
Pág. 1 - 12
This study examines the impact of audit committee (AC) characteristics on audit quality in the Saudi listed firms. In addition, this study is also evaluating the Saudi CG Code amended in 2017. The data for the study is obtained from secondary (annual rep...
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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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klaus Solberg Söilen
This is volume number 10, meaning JISIB has published articles in intelligence studies for ten consecutive years. We have addressed the changes in the discipline during these years in articles and notes. I want to share with you another reflection. This ...
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Jerwin B. Tubay
Pág. 84 - 88
The main purpose of this paper is to determine whether job satisfaction, both intrinsic and extrinsic; as well as organizational commitment, both affective, continuance and normative; would predict the turnover intention of Certified Public Accountants w...
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Kai-Ling Chen,Shen-Ho Chang,Teng-Shih Wang
Pág. 245 - 251
This paper explores how the interaction of four conditions (chief director stability, top management stability, family business and firms with big 4 auditor) results in restatements. This paper uses qualitative comparative analysis (QCA), which is a rela...
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Sulhani Sulhani,Hangga Darisman
Pág. 439 - 447
Discretionary accruals in auditing have been the essential factor. Therefore, an analysis of this factor viewed from different styles of audit and IFRS adoption can be more interesting to study. This study discusses financial statement comparabil-ity in ...
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Helen Cristina Steffen,Francisco Antônio Mesquita Zanini
Pág. 597?642
This study investigated the aspects and reasons why Brazilian firms go public, from the viewpoint of chief financial officers (CFOs). From the BM&F Bovespa and the magazine Valor Investe, we selected 113 Brazilian firms that had successfully completed an...
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M. Palacios Manzano,I. Martínez Conesa,H. Garza Sánchez
AbstractThis paper examines earnings quality adapted to International Financial Reporting Standards in Mexican emerging capital market and how investor protection and audit quality to override managers? incentives to engage in earnings management. We evi...
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Ryan Blunck, Ron Guymon
For many firms long-term operational assets are the largest category of asset on their balance sheet. Accounting students need to understand how these assets are accounted for throughout the lives of the assets to understand the effects they have on a fi...
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Louis J. Stewart, Jean Wells, Frank Ross
While African American CPAs have experienced some considerable progress in the US public accounting profession over the past thirty years, their level of participation in the profession remains far below their representation in the general US population...
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