Prior studies examine incumbent auditor tenure and independence. In this article, we examine predecessor auditor tenure and incumbent auditor independence. We find a …
RT Davis, TJ Lopez, T Pollard - Journal of Business Finance & …, 2023 - Wiley Online Library
Prior research reports that a manager's equity risk‐taking incentive (vega) is positively associated with financial misreporting. FAS 123R led to a significant decrease in vega while …
DC Ardiansah, AD Luthfiani - Jurnal Riset dan Aplikasi …, 2024 - jurnal.polinema.ac.id
Objective: This study aims to test the effectiveness of the pentagon fraud theory in detecting fraudulent financial statements with CFO characteristics as a moderating variable. Method …
El objetivo fue proponer la aplicación de un modelo de sistema corporativo abierto para el control de la contabilidad administrativa y el manejo estratégico de ingresos, a fin de evitar …
PO Gökten, B Özdoğan, S Gökten - Selçuk Üniversitesi Sosyal Bilimler … - dergipark.org.tr
Bu çalışma ile Borsa İstanbul'da (BIST) faaliyet gösteren ve iş modeli içerisinde acentelik veya başka bir işletmenin ürün veya hizmetini müşterilerine ulaştırmasında aracılık rolü …