Purpose
–
The
objective
of
this
study
is
to
analyze
the
influence
auditor
independence,
professionalism,
professional
skepticism,
audit
tenure,
and
competence
on
quality
in
Indonesia.
This
intended
provide
documentation
for
factors
that
improve
reliability
audits
credibility
financial
reporting.Design/methodology/approach
A
quantitative
method
was
used
with
primary
data
form
structured
questionnaires
auditors
Public
Accounting
Firms
Surabaya
other
cities
Data
were
tested
using
structural
equation
modeling
(SEM)
confirm
hypotheses
evaluate
relationships
found
among
variables.
Tests
validity
performed
ensure
accuracy
measurement.Findings
positively
significantly
affected
quality,
suggesting
ethical
technical
excellence
essential
good
practices.
Conversely,
tenure
has
a
negative
impact
which
supports
idea
may
impair
objectivity
an
extended
engagement.
These
results
are
consistent
regulatory
arguments
calling
rotation
firms
and/or
partners
bolster
skepticism
independence.Originality/value
fills
gap
existing
literature
by
providing
empirical
evidence
about
determinants
affecting
Indonesian
setting.
outcomes
support
policymakers,
agencies,
auditing
professionals
reinforcing
governance
frameworks
standards.
emphasizes
significant
role
expertise
behavior
plays
upholding
integrity
reporting.Research
Implications
highlights
importance
continuing
education,
taking
action
compliance,
ultimately
improving
The Journal of Economic Perspectives,
Год журнала:
2017,
Номер
31(1), С. 117 - 140
Опубликована: Янв. 30, 2017
In
this
paper,
we
document
basic
facts
regarding
public
debates
about
controversial
political
issues
on
Chinese
social
media.
Our
documentation
is
based
a
dataset
of
13.2
billion
blog
posts
published
Sina
Weibo—the
most
prominent
microblogging
platform—during
the
2009–2013
period.
primary
finding
that
shockingly
large
number
highly
sensitive
topics
were
and
circulated
For
instance,
find
millions
discussing
protests,
these
are
informative
in
predicting
occurrence
specific
events.
We
an
even
larger
with
explicit
corruption
allegations,
predict
future
charges
individuals.
findings
challenge
popular
view
authoritarian
regime
would
relentlessly
censor
or
ban
Instead,
interaction
government
media
seems
more
complex.
Business Strategy and the Environment,
Год журнала:
2023,
Номер
33(4), С. 2911 - 2930
Опубликована: Дек. 1, 2023
Abstract
This
study
empirically
examines
whether
and
how
ESG
rating
divergence
affects
corporate
green
innovation.
Using
a
sample
of
Chinese
listed
companies,
we
find
that
has
positive
impact
on
The
results
still
hold
after
several
robustness
checks.
Furthermore,
the
innovation
is
more
pronounced
in
companies
with
higher
resource
advantages
independent
directors
media
attention.
We
then
discuss
economic
consequences
as
response
to
divergence.
suggest
this
responsiveness
generates
an
insurance‐like
effect,
where
leverage
buffer
against
risks
related
Overall,
our
provides
novel
evidence
can
stimulate
innovation,
which
sheds
light
substantial
ratings
sustainability.
Journal of Accounting and Economics,
Год журнала:
2023,
Номер
76(1), С. 101598 - 101598
Опубликована: Апрель 7, 2023
We
study
financial
reporting
and
disclosure
practices
in
China
using
survey
methods
similar
to
prior
studies
of
U.S.
firms
(i.e.,
Graham
et
al.,
2005;
Dichev
2013).
Comparing
earnings
features,
motives
manage
smooth
earnings,
voluntary
between
the
two
countries,
we
reveal
three
major
differences.
First,
Chinese
exhibit
a
stronger
preference
for
predictive,
relative
verifiable,
attributes
that
can
signal
stable
firm
performance
their
stakeholders.
Second,
are
desired
by
various
stakeholders
be
achieved
through
coordination
among
connected
stakeholders,
which
is
conceptually
different
from
management.
Third,
consider
public
as
less
relevant
reduction
cost
capital.
In
addition,
do
not
have
bias
towards
conservative
reporting.
explain
reconcile
these
differences
resulting
some
unique
institutional
features
China.
Our
provides
novel
field
evidence
contributes
to,
expands,
directly
corroborates
existing
empirical
studies.
Journal of Accounting Research,
Год журнала:
2023,
Номер
62(1), С. 275 - 333
Опубликована: Авг. 19, 2023
ABSTRACT
Auditors
are
expected
to
identify
and
resolve
material
misstatements
(MMs)
in
management's
financial
statements.
However,
beyond
the
audit
opinion,
process
is
opaque.
To
address
this,
we
independently
survey
462
partners
interview
24
partners,
CFOs,
committee
members
on
how
assess
MM
risk,
MMs,
consequences
of
MMs.
Partners
MMs
approximately
9%
(15%)
public
(private)
engagements
use
qualitative
factors
waive
apparent
Loan
covenant
going‐concern
issues
increase
risk
more
than
earnings
benchmark
issues.
point
a
variety
both
auditor
client
as
threats
effectiveness.
often
rely
rapport
with
management
involve
national
office
resolving
Partner
incentives
around
restatements
context
specific.
Our
results
provide
new
insights
into
auditor's
role
reporting
that
relevant
academics,
practitioners,
regulators.
China Journal of Accounting Research,
Год журнала:
2024,
Номер
17(3), С. 100375 - 100375
Опубликована: Июль 14, 2024
In
this
study,
we
examine
the
peer
effect
on
climate
risk
information
disclosure
by
analyzing
A-share
listed
companies
in
China.
We
find
that
industry
peers
influence
target
firms'
through
active
(passive)
imitation
resulting
from
cost–benefit
considerations
(institutional
pressures).
Leader
are
more
likely
to
be
emulated
within-industry
follower
and
firms
prefer
learn
similar
firms.
Executive
overconfidence
performance
pressure
negatively
affect
willingness
emulate
their
peers.
Finally,
of
demonstrates
a
regional
aspect.
Our
findings
have
implications
for
reasonable
at
micro
level
effective
regulation
move
toward
achieving
carbon
peak/neutrality
macro
level.
