نتایج جستجو برای: audit firm size

تعداد نتایج: 621591  

Journal: :Journal of Applied Business, Taxation and Economics Research 2023

This study aims to determine the effect of firm size, liquidity, and leverage on going concern opinion with value as a consequent variable. The population in this are mining sector companies listed Indonesia Stock Exchange 2017-2021. sampling method used is purposive sampling. analysis technique logistic regression simple regression. results indicate that size has no significant going-concern a...

Journal: :تحقیقات اقتصادی 0
محمد علی فیض پور دانشکدة اقتصاد و مدیریت حسابداری دانشگاه یزد سعید نایب دانشکدة اقتصاد و حسابداری تهران مرکز گلسا صالحی فیروزآبادی کارشناس ارشد علوم اقتصادی

firm size and its impact on the firm performance examined in all of economics historical periods from different point of view. meanwhile, productivity is one the most important performance index for each firm, therefore so many studies tries to survey firm size impact on it. in iran also, economics literature replete with productivity studies but the impact of size on it rarely seen between the...

ژورنال: :پژوهشهای حسابداری مالی وحسابرسی 2016
حمیدرضا وکیلی فرد قدرت اله طالب نیا امید صباغیان طوسی

به دلیل اینکه به ندرت اطلاعات درباره اندازه شرکت­ها و تفاوت­های شرکت­های کوچک و شرکت­های بزرگ فهرست می­شود، در این پژوهش هدف، بررسی این موضوع است که  کیفیت حسابرسی بالا چه تاثیری بر مدیریت سود در دو گروه از شرکت­ها دارد و این­که چه رابطه­ای بین ارائه گزارش مشروط و تخصص حسابرس در صنعت صاحب­کار وجود دارد.  دو مدل رگرسیون ols و  logit برای بررسی اثر کیفیت حسابرسی بر اقلام تعهدی اختیاری و اثر تخصص ...

Journal: :Jurnal Revenue 2022

Audit delay is the number of days required b auditor to complete audit work, which measured from closing date financial year issuance audited statements. In basic and chemical industry sector in idx 2016-2020. Based on porousive sampling, industrial companies used this study were 9 copanies. hypothesisi testing using panel regression eviews 8.0 program. The results indicate that opinion has a p...

Journal: :Çukurova Üniversitesi Sosyal Bilimler Enstitüsü Dergisi 2020

2017
Mao-Chang Wang

Stakeholder theory is a major approach to research on sustainability management. Firm characteristics, including corporate governance and business characteristics, can be represented in terms of their effects on stakeholders. In this study, a multi-regression model is used to examine the relationship between firm characteristics and the disclosure of sustainability reporting for the Taiwan 50 I...

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Background: Individuals characteristics including gender, education level, job experience and job rank are affective and significant variables in work ethic. This research try to study this affection on whistle blowing in audit profession. Thus, the aim of this research is to study of gender effect on whistle blowing as an ethical behavior. Method: The research method is descriptive-correlation...

Journal: :بررسی های حسابداری و حسابرسی 0
مهدی حیدری استادیار گروه حسابداری، دانشکدۀ اقتصاد و مدیریت، دانشگاه ارومیه، ارومیه، ایران بهمن قادری کارشناس‎ارشد حسابداری، دانشکدۀ اقتصاد و مدیریت، دانشگاه ارومیه، ارومیه، ایران پیمان رسولی دانشجوی کارشناسی ارشد حسابداری، دانشکدۀ علوم انسانی و اجتماعی، دانشگاه کردستان، سنندج، ایران

in this study, the effect of audit quality on agency costs and information asymmetry has been examined. among the accepted companies 99 ones in tehran stock exchange were selected for statistical samples from 1385 to 1392 in order to attain the research purposes. to measure the audit quality, it has been used the observable variables such as the percentage of institutional investors, the type o...

Journal: :Jurnal Eksplorasi Akuntansi (JEA) 2022

This research examines the association of audit fees, Public Accounting Firm Size, and Workload as independent variables on quality. was conducted at financial sector company listed Indonesia Stock Exchange from 2018-2020. is important to do considering literature review shows inconsistent results each variable. The sample selected through purposive sampling method using logistic regression bas...

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