This study intends to examine what factors were determined the quality of financial statements. We examined impact internal audit quality, corporate governance, and CSR performances on reporting quality. Since was difficult observe directly, we used accrual earnings management (EM) approach. Using 78 firm-year observations 39 public companies listed in LQ-45 index from 2019 2020, employed Ordin...

The purpose of this research is to investigate whether internal control (IC) managers’ experience in accounting influences audit quality, employing a regression analysis by utilizing novel dataset Korean firms from 2018 2020. According the findings, IC managers who have deeper understanding or more expertise field positive impact on quality. Nuancing link between accounting-specific experiences...


 The purpose of this study is to examine the influence competence, Independence and Pressure Obedience Audit Quality based on Internal Capability Model (IACM). This research contributes theoretical practical benefits as form adoption agency theory attribution suggestions improve expertise female auditors by taking into account independence, pressure obedience produce quality inspection in...

CONTEXT This study was part of the Methods of Assessing Response to Quality Improvement Strategies (MARQuIS) research project on patients crossing borders, a study to investigate quality improvement strategies in healthcare systems across the European Union (EU). AIM To explore the association between the implementation of quality improvement strategies in hospitals and hospitals' success in ...