This study aims to find out the relationship of readability over financial reporting footnotes and audit outcomes. Audit outcomes are projected by fees report lag. Researchers used data from company's statements listed on IDX in 2015-2018. purposive sampling. From copying, researchers processed 184 company data. panel's regression analysis method. Data processing uses Generalized - least square...

This study aims to examine the effect of real earnings management (REM) on audit fees. research was conducted companies listed Indonesia Stock Exchange (IDX) in 2015-2019. The sample from this selected using purposive sampling technique that produces 138 companies. dependent variable Audit fee is measured actual value divided by 100,000. REM as an independent Roychowdhury (2006) model which has...

In this paper we investigate audit pricing for financial institutions. We modify the standard audit fee model for industrial companies by incorporating measures of risk and complexity that are either unique to or more relevant for banks, and that are used by bank regulatory agencies. For a sample of 277 financial institutions in fiscal 2000, we find that audit fees are higher for banks having m...

The primary aim of this study was to examine the impact audit independence on financial statement quality commercial banks listed in Nigeria. conducted using a twelve-year scope (2010 2021). Four independent variables—audit fee, joint audit, tenure, and opinion—as proxies for measuring were employed while twelve (12) that consistently submitted their annual reports throughout entire period inve...

introduction: pre-operative investigations for emergency surgical patients differ between centers. following established guidelines can reduce unnecessary investigation, cost of treatment and hospital stay. the present audit was carried out to evaluate the condition of doing pre-operative investigations for three common surgical emergencies compared to national institute for health and care exc...

Riset ini bertujuan buat mengenali pengaruh audit fee pada integritas laporan keuangan serta untuk moderasi kepemilikan institusional dan keuangan. Pada riset diukur dengan akrual diskresioner. Metode deskriptif merupakan metode yang digunakan dalam ini. Populasi adalah perusahaan sektor sudah tercatat daftar Bursa Efek Indonesia tahun 2017 - 2019. Teknik purposive sampling beberapa standar men...