OPAC - Pencarian Artikel Jurnal & Majalah Library USD
Menampilkan semua artikel (Halaman 245 dari 34169, Total: 341690 data)
The Market Premium for Audit Partners with Big 4 Experience
klik untuk membaca file PDF
| Pengarang | : | - |
| Nama Majalah/Jurnal | : | Accounting Horizons |
| Volume / Edisi | : | 35 (No. 2) |
| Halaman | : | 193–217 |
| Abstrak | : | This study investigates how non-Big 4 firm audit partners' Big 4 experience is valued by the audit market. The Big 4 audit firms have differentiated themselves as nationally recognized firms for whose services companies are willing to pay a premium. It is unclear, however, whether this reputation follows individual auditors when they move to a non-Big 4 audit firm. We find that audit fees are higher for non-Big 4 audit partners with Big 4 experience with the fee premium ranging from 17 to 26 percent depending on the extent of experience when they are employed by small audit firms but find no evidence of a fee premium for Big 4 experience at the second-tier audit firms. Furthermore, in additional analyses, we do not find strong, consistent evidence that audit quality is higher for clients of non-Big 4 audit partners with Big 4 experience than their counterparts without Big 4 experience. |
Key Audit Matters Reports in China: Their Descriptions and Implications of Audit Quality
| Pengarang | : | - |
| Nama Majalah/Jurnal | : | Accounting Horizons |
| Volume / Edisi | : | 35 (No. 2) |
| Halaman | : | 167–192 |
| Abstrak | : | Using Chinese data of key audit matters (KAM) reports, this study assesses whether the KAM rule improves audit quality and how KAM disclosures relate to audit quality. With textual analysis, we evaluate disclosure characteristics in detail and find that auditors report both industry-generic and firm-specific KAM. The wordings, to a large extent, are firm-specific and differ in KAM reporting components. Our empirical investigation via the pre-post and difference-in-differences analyses reveals that audit quality is improved following the mandatory rule. The cross-sectional analysis shows that the number of KAMs and disclosure characteristics (such as specificity, similarity, readability, and length) signal auditors' concern about clients' earnings quality, audit effort, and the propensity of issuing modified opinions. Overall, our paper provides some evidence on the implementation and communicative value of the new KAM reporting. |
The Indonesian Student Movement, 1920-1989 : A Force for Radical Social Change?
| Pengarang | : | Akhmad, Fazlur |
| Nama Majalah/Jurnal | : | Prisma : the Indonesian indicator |
| Volume / Edisi | : | (No. 47) |
| Halaman | : | 83-95 |
| Abstrak | : | - |
The Student Movement : Its Function and Prospects
| Pengarang | : | - |
| Nama Majalah/Jurnal | : | Prisma : the Indonesian indicator |
| Volume / Edisi | : | (No. 47) |
| Halaman | : | 78-82 |
| Abstrak | : | - |
Understanding the Indonesian Student Movement in the 1980s
| Pengarang | : | - |
| Nama Majalah/Jurnal | : | Prisma : the Indonesian indicator |
| Volume / Edisi | : | (No. 47) |
| Halaman | : | 73-77 |
| Abstrak | : | - |
In Memoriam : Yap Thiam Hien
| Pengarang | : | - |
| Nama Majalah/Jurnal | : | Prisma : the Indonesian indicator |
| Volume / Edisi | : | (No. 47) |
| Halaman | : | 67-71 |
| Abstrak | : | - |
State Constraints on NGOs in Indonesia : Recent Developments
| Pengarang | : | - |
| Nama Majalah/Jurnal | : | Prisma : the Indonesian indicator |
| Volume / Edisi | : | (No. 47) |
| Halaman | : | 57-66 |
| Abstrak | : | - |
NGOs and the State in Indonesia
| Pengarang | : | - |
| Nama Majalah/Jurnal | : | Prisma : the Indonesian indicator |
| Volume / Edisi | : | (No. 47) |
| Halaman | : | 34-56 |
| Abstrak | : | - |
On the Outskirts of the Periphery : Popular Movements in the New Order
| Pengarang | : | Mahasin, Aswab |
| Nama Majalah/Jurnal | : | Prisma : the Indonesian indicator |
| Volume / Edisi | : | (No. 47) |
| Halaman | : | 25-33 |
| Abstrak | : | - |
The State Reorganisation of Society Under The New Order
| Pengarang | : | Masoed, Mohtar |
| Nama Majalah/Jurnal | : | Prisma : the Indonesian indicator |
| Volume / Edisi | : | (No. 47) |
| Halaman | : | 3-24 |
| Abstrak | : | - |