Zobrazeno 1 - 10
of 693
pro vyhledávání: '"Audit opinion"'
Publikováno v:
Investment Management & Financial Innovations, Vol 21, Iss 4, Pp 116-127 (2024)
This empirical study examines the impact of auditor attributes and firm size on financial reporting timeliness among listed firms in Nigeria. The study employs an ex-post facto type of research, with a quantitative design covering a ten-year period (
Externí odkaz:
https://doaj.org/article/586a9684932e4b27974ef77af142e8e4
Publikováno v:
Jurnal Akuntansi Kontemporer, Vol 16, Iss 3, Pp 187-201 (2024)
Research Purposes. This study aimed to determine the influence of audit findings on audit opinion involving the moderating variable of political competition among regencies/city governments in Indonesia. Research Methods. The secondary data are analy
Externí odkaz:
https://doaj.org/article/5c063ff236e9468b8c92b38c3aa9dadc
Publikováno v:
Cogent Business & Management, Vol 11, Iss 1 (2024)
AbstractThe purpose of this study was to trace the evolution of audit opinion research and identify research gaps that require the future investigation. Data was collected from Scopus and Dimension sources and then filtered by criteria so that the to
Externí odkaz:
https://doaj.org/article/e696f6e7377f4d2b8b6e17f2deaa5179
Publikováno v:
Measuring Business Excellence, 2024, Vol. 28, Issue 2, pp. 255-274.
Externí odkaz:
http://www.emeraldinsight.com/doi/10.1108/MBE-09-2023-0123
Autor:
Ramona-Ionela Haraguș
Publikováno v:
Revista de Studii Financiare, Vol 9, Iss Special, Pp 81-95 (2024)
The fiscal pressure generated by the current economic connection, the countless legislative changes and their rapid evolution highlight the importance of one of the fundamental principles of accounting, namely the going concern hypothesis, an increas
Externí odkaz:
https://doaj.org/article/4633dc1f5c7c419487b0e87f1b54e51d
Autor:
Elok Heniwati, Angga Hervianto
Publikováno v:
Облік і фінанси, Iss 2(104), Pp 118-127 (2024)
The auditor uses the audit results of the local government financial reports to provide a professional statement in the form of an opinion and recommendations in the audit report. These opinions and recommendations are important for the local governm
Externí odkaz:
https://doaj.org/article/589a830bc2284592aa0d65c06a51041d
Publikováno v:
Revista de Studii Financiare, Vol 9, Iss 16, Pp 176-193 (2024)
The instability generated by legislative changes, price volatility, difficulties in obtaining and maintaining financial stability are realities that characterize the current economic situation, and the first indications of significant uncertainties r
Externí odkaz:
https://doaj.org/article/641340a0b4b248cbb199b014a2432425
Autor:
Lely Indriaty
Publikováno v:
Jurnal Akuntansi, Vol 28, Iss 2, Pp 380-399 (2024)
This research aims to analyze the determinants that have effects on Audit Opinion Statements by independent auditors, namely: Auditor Education, Professionalism and Auditor Switching. This research is categorized as quantitative research with data co
Externí odkaz:
https://doaj.org/article/202a6d3ce65e4198ae805371f752e44f
Autor:
Afifah Nur Widiastuti, Ifah Rofiqoh
Publikováno v:
Integrated Journal of Business and Economics, Vol 8, Iss 3 (2024)
Audit report lag is an important problem because it can cause delays in submitting financial reports by companies to the OJK. This study examines the effect of audit opinion, profitability, and company size on audit report lag with Reputation of audi
Externí odkaz:
https://doaj.org/article/a2de75747c2d4593b06dfe59c738e632
Publikováno v:
Managerial Auditing Journal, 2024, Vol. 39, Issue 3, pp. 294-319.
Externí odkaz:
http://www.emeraldinsight.com/doi/10.1108/MAJ-04-2023-3906