PENGARUH WHISTLEBLOWING SYSTEM, KEMAMPUAN AUDITOR, SKEPTISME AUDITOR, DAN INDEPENDENSI TERHADAP PENDETEKSIAN KECURANGAN

Effect of extracorporeal irradiation on segmental bone autograft incorporation in Sprague-Dawley rats

Latar belakang: Autograft tulang digunakan pada operasi rekonstruksi kasus tumor tulang. Extracorporeal irradiation (ECI) pada tulang digunakan untuk membunuh sel tumor. Namun radiasi juga menimbulkan efek negatif terhadap osteoinduksi dan osteogenensis untuk inkorporasi autograft tulang. Penelitian ini bertujuan mempelajari pengaruh iradiasi dengan dosis 50-300 Gy terhadap kemampuan inkorporas...

Auditor tenure and rotation

There has been a long-standing debate as to the relative merits of mandatory auditor rotation. In the United States (US), Section 203 of the Sarbanes-Oxley Act (2002) (SOX) requires rotation of the lead engagement partner and the concurring review partner at least once every five years. Section 207 also requires a study on the potential effects of mandatory audit firm rotation. After conducting...

Auditor General’s Report

Determinants of Auditor Expertise

Determinants of Auditor Expertise Author(s): Sarah E. Bonner and Barry L. Lewis Source: Journal of Accounting Research, Vol. 28, Studies on Judgment Issues in Accounting and Auditing (1990), pp. 1-20 Published by: Blackwell Publishing on behalf of Accounting Research Center, Booth School of Business, University of Chicago Stable URL: http://www.jstor.org/stable/2491243 . Accessed: 09/10/2011 12:27

Auditor Independence, Dismissal Threats, and the Market Reaction to Auditor Switches

Auditor Independence, Dismissal Threats, and the Market Reaction to Auditor Switches Author(s): Siew Hong Teoh Reviewed work(s): Source: Journal of Accounting Research, Vol. 30, No. 1 (Spring, 1992), pp. 1-23 Published by: Wiley-Blackwell on behalf of Accounting Research Center, Booth School of Business, University of Chicago Stable URL: http://www.jstor.org/stable/2491089 . Accessed: 17/08/201...