This study provides a critical review of the literature that examines and analyses how Fraud
Prevention mediates the Effect of Internal Audit, Risk Management, Whistle Blowing System …

Penelitian ini memberikan tinjauan kritis terhadap literatur yang menguji dan menganalisis
bagaimana Pencegahan Fraud sebagai mediasi Pengaruh Internal Audit, Risk …

The purpose of this research was to determine several factors of Audit Delay on Banking
Issuers among others the effect of loan proportion, company age, Public Accounting …

This research intends to investigate whether tax risk is associated with tax avoidance, which
is proxied by Cash Effective Tax Rate (CETR). Tax risk is measured by six tax risk …

Purpose This study aims to investigate the busy season contagion effects on other clients of
the Big 4 auditor's local office associated with the non-timely (NT) filing (s) by large …

Using the sample of listed firms in China from 2004 to 2014, this paper investigates the
impact of pyramidal ownership structure on firms' audit fees. The results show that (1) …

Grounded in the organizational legitimacy perspective, this study examines the influence of
formal institutional distance (FID) on the entry mode choice of Japanese cross-border …

This paper is aimed at relating size and strategy of cross-border acquirers to their acquisition
behaviour by investigating the choices made by acquirers to take over their targets partially …

Purpose The purpose of this paper is to investigate the effect of the size of the audit firm and
compliance with Section 404 (b) on how audit fees change over time. Design/methodology …

The purpose of this paper is to investigate how emerging and developed market
multinationals (EMMs and DMMs) differ in their acquisition behavior (vis-a-vis the choice of …