Table of Content :rnrnVol. 16 Issue: 2, pp. 142 - 161, Bank earnings smoothing, audit quality and procyclicality in Africa: The case of loan loss provisionsrnrnVol. 16 Issue: 2, pp. 162 - 178, The market impact of the involvement of the EU/ECB/IMF in crisis-affected countries during the European sovereign debt crisisrnrnVol. 16 Issue: 2, pp. 179 - 217, Latent semantic analysis of the FOMC state…
Table of Content :rnrnVol. 16 Issue: 1, pp. 2 - 20, The contextual nature of the association between managerial ability and audit feesrnrnVol. 16 Issue: 1, pp.21 - 45, Corporate governance and executive perquisitesrnrnVol. 16 Issue: 1, pp.46 - 66, Do non-staggered board elections matter to earnings quality and the value relevance of earnings and book value?rnrnVol. 16 Issue: 1, pp.67 - 85, Cros…
Table of Content :rnrnVol. 17 Issue: 1, pp. 2 - 17, Voluntary disclosures and market response to earnings announcementsrnrnVol. 17 Issue: 1, pp. 18 - 40, Are earnings strings restrained after SOX?rnrnVol. 17 Issue: 1, pp. 41 - 57, Determinants of divestiture methods for US firms: asset sell-off versus equity carve-outrnrnVol. 17 Issue: 1, pp. 58 - 77, The long-run performance of US firms pursui…
Table of Content :rnrnVol. 11 Issue: 4, pp.340-376, Assessing earnings management flexibilityrnrnVol. 11 Issue: 4, pp.377-399, The effect of the type and number of internal control weaknesses and their remediation on audit feesrnrnVol. 11 Issue: 4, pp.400-447, Combining value and momentum indicators in varying stock market conditions: The Finnish evidencernrnVol. 11 Issue: 4, pp.448-467, Impact…
Table of Content :rnrnVol. 11 Issue: 3, pp.236-256, The effects of Section 404 of Sarbanes-Oxley Act of 2002 on the audit fees of foreign firms listed on US exchangesrnrnVol. 11 Issue: 3, pp.257-278, Individual differences and analyst forecast accuracyrnrnVol. 11 Issue: 3, pp.279-297, CEO compensation and strategic expenses: penalizing, shielding or rewarding?rnrnVol. 11 Issue: 3, pp.298-315, A…
ABSTRAK :rnrnPenelitian ini bertujuan untuk mengetahui hasil evaluasi pengendalian umum, dan pengendalian aplikasi pada siklus penjualan dihubungkan dengan luas audit dan biaya audit. Dengan menggunakan metode deskriptif analitis, dan objek penelitian salah satu Factory Outlet di Bandung, hasil penelitian menunjukkan bahwa pengendalian umum dan aplikasi siklus penjualan telah memadai. rnPerusah…