The aim of this study is to construct the assessment expected audit risk by team leader (ATL) during planification phase audit. ATL plays an important role within audit, and even more so regarding small medium-sized (SME) firms. critical as relying (less) on internal controls implemented client leads performing less (more) substantive procedures. This determined based their professional judgeme...

This article takes Shine Wing Certified Public Accountants as the research object, and uses method of case study to analyze causes preventive measures audit failures accounting firms. Through analysis, it is found that has defects in some procedures, its failure mainly caused by firm audited unit. Based on flaws Wing's procedures reasons for failure, this paper summarizes experience lessons, pu...

The 2001 to 2002 corporate scandals led to the Sarbanes–Oxley Act and to various amendments to the U.S. stock exchanges’ regulations. We find that the announcement of these rules has a significant effect on firm value. Firms that are less compliant with the provisions of the rules earn positive abnormal returns compared to firms that are more compliant. We also find variation in the response ac...

The purpose of this study is to analyze the effect public accounting firms size, clients company audit specialization and fees on quality food beverage sub-sector manufacturing companies listed in Indonesia Stock Exchange 2019-2021. type quantitative using secondary data collected from financial statements annual reports IDX. population 2019-2021 total 39 sample were 23 that had been selected w...

BACKGROUND Since 1994, Pennsylvania, like several other states, has provided a 5% discount on workers' compensation insurance premiums for firms with a certified joint labor management safety committee. This study explored the factors affecting program participation and evaluated the effect of this program on work injuries. METHODS Using Pennsylvania unemployment insurance data (1996-2006), w...