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The impact of IFRS adoption on value relevance accounting information : evidence from Indonesia

Pencipta
Sun, Y; Sari, N; Havidz, S A H.  
Terbitan
IOP Conference Series. Earth and Environmental Science; Bristol Vol. 729, Iss. 1, (Apr 2021). DOI:10.1088/1755-1315/729/1/012113 
Subyek
FINANCIAL STATEMENTS; ACCOUNTING 
Akses
121 

The impact of accrual basis accounting system on the quality of financial report : an auditor perception

Pencipta
Kiryanto; Kartika, Indri; Shodiq, M Ja 
Terbitan
International Journal of Organizational Innovation (Online); Hobe Sound Vol. 13, Iss. 2, (Oct 2020): 10-24. 
Subyek
FINANCIAL STATEMENTS 
Akses
110 

Supreme audit institution and sustainability of public finance : links and evidence along the economic cycles

Pencipta
Bostan, Ionel; Mihaela Brindusa Tudose; Raluca Irina Clipa; Ionela Corina Chersan; Clipa, Flavian.  
Terbitan
Sustainability; Basel Vol. 13, Iss. 17, (2021): 9757. DOI:10.3390/su13179757 
Subyek
AUDITING; FINANCE, PUBLIC 
Akses
74 

The relationship between audit committee best practice and good governance

Pencipta
Erasmus, Lourens J; Coetzee, Philna; du Preez, Adéle; Msiza, Clara D. 
Terbitan
Journal of Accounting, Finance and Auditing Studies; Yalova Vol. 7, Iss. 3, (2021): 158-183. DOI:10.32602/jafas.2021.024 
Subyek
AUDITING; FINANCIAL STATEMENTS; PUBLIC ADMINISTRATION 
Akses
115 

The effect of regulatory changes on relationship between earnings management and financial reporting timeliness: the case of COVID-19 pandemic

Pencipta
Å uÅ¡ak, Toni. 
Terbitan
Zbornik Radova Ekonomski Fakultet u Rijeka; Rijeka Vol. 38, Iss. 2, (2020): 453-473. DOI:10.18045/zbefri.2020.2.453 
Subyek
FINANCIAL STATEMENTS 
Akses
125 

Financial reporting and the COVID-19 pandemic

Pencipta
Newhard, James J, CPA. 
Terbitan
Pennsylvania CPA Journal; Philadelphia Vol. 91, Iss. 2, (Summer 2020): 4-5. 
Subyek
FINANCIAL STATEMENTS 
Akses
125 
Array

The impact of audit rotation on the comparability of financial reports

Pencipta
De Sousa, Allison Manoel; Ribeiro, Alex Mussoi; Vicente, Ernesto Fernando Rodrigues 
Terbitan
Revista Contabilidade & Finanças; São Paulo Vol. 32, Iss. 87, (Sep-Dec 2021): 413-428. DOI:10.1590/1808-057x202111830 
Subyek
AUDITING; FINANCIAL STATEMENTS 
Akses
105 
Array

Financial statements disclosure on Indonesian local government websites: A quest of its determinant(s)

Pencipta
Wahyudin Nor; Hudaya, Muhammad; Novriyandana, Rifqi 
Terbitan
Asian Journal of Accounting Research; Bingley Vol. 4, Iss. 1, (2019): 112-128. DOI:10.1108/AJAR-06-2019-0043 
Subyek
FINANCIAL STATEMENTS; LOCAL GOVERNMENT 
Akses
126 
Array

Determinants of fraud tendency in the management of village funds

Pencipta
Widhiastuti, Ratieh; Utaminingtyas, Tri Hesti; Wahyuningsih, Ismi 
Terbitan
https://www.proquest.com/scholarly-journals/determinants-fraud-tendency-management-village/docview/2432817112/se-2?accountid=86413 
Subyek
FRAUD; FINANCE, PUBLIC 
Akses
94 
Array

The synergy of the role of KPK and the community in preventing the corruption of COVID-19s social assistance fund

Pencipta
Husna, Nurul Yonimah; Lailiyah, Kusroh; Kurniawan, Devi Dwi 
Terbitan
Jurnal Tata Kelola & Akuntabilitas Keuangan Negara (JTAKEN); Jakarta Vol. 7, No. 2, (December 2021): 169-185. DOI: 10.28986/jtaken.v7i2.588. 
Subyek
CORRUPTION; FRAUD; FINANCE, PUBLIC 
Akses
95 
Array

Rent-seeking, political budget cycle, and audit opinion: an analysis of local government spending in Indonesia

Pencipta
Permadi, Bangun Indra 
Terbitan
Jurnal Tata Kelola & Akuntabilitas Keuangan Negara (JTAKEN); Jakarta Vol. 7, No. 2, (December 2021): 211-228. DOI: 10.28986/jtaken.v7i2.737. 
Subyek
FINANCE, PUBLIC; AUDITING; BUDGET; GOVERNMENT SPENDING POLICY 
Akses
98 
Array

Factors affecting the audit quality of governments financial statements (study at BPK RI head office in 2019)

Pencipta
Challen, Auliffi Ermian; Aryani, Amelia Dwi 
Terbitan
Jurnal Tata Kelola & Akuntabilitas Keuangan Negara (JTAKEN); Jakarta Vol. 7, No. 2, (December 2021): 229-243. DOI: 10.28986/jtaken.v7i2.518. 
Subyek
AUDITING; FINANCIAL STATEMENTS; BPK 
Akses
138 
Array

Promoting development program effectiveness : the expected role of public sector audit in state finance management

Pencipta
Wibowo, Andi 
Terbitan
Jurnal Tata Kelola & Akuntabilitas Keuangan Negara (JTAKEN); Jakarta Vol. 5, No. 2, (Desember 2019): 103-123. DOI: 10.28986/jtaken.v5i2.358. 
Subyek
FINANCE, PUBLIC - AUDITING 
Akses
69 
Array

Application of inventory turnover analysis on Indonesian ministry/agency financial statement

Pencipta
Rianto, Laskar 
Terbitan
Jurnal Tata Kelola & Akuntabilitas Keuangan Negara (JTAKEN); Jakarta Vol. 5, No. 2, (Desember 2019): 177-189. DOI: 10.28986/jtaken.v5i2.377. 
Subyek
FINANCIAL STATEMENTS 
Akses
140 
Array

Investigating the impact of macro-economic changes on auditors assessments of audit risk : a field study

Pencipta
Awadallah, Abdelmoneim A; Elsaid, Haitham M. 
Terbitan
Journal of Applied Accounting Research; Leicester Vol. 21, Iss. 3, (2020): 345-361. DOI:10.1108/JAAR-10-2019-0149 
Subyek
AUDITING; RISK MANAGEMENT, FINANCIAL STATEMENTS 
Akses
80 
Array

Creating sustainability reports that matter: an investigation of factors behind the narratives

Pencipta
Al-Shaer, Habiba; Albitar, Khaldoon; Hussainey, Khaled 
Terbitan
Journal of Applied Accounting Research; Leicester Vol. 23, Iss. 3, (2022): 738-763. DOI:10.1108/JAAR-05-2021-0136 
Subyek
AUDITING; FINANCIAL STATEMENTS 
Akses
57 
Array

How do economic and public finance statuses affect policy responses during a pandemic? – learning from the COVID-19 first wave

Pencipta
Imam, Tasadduq; Uddin, Shahadat 
Terbitan
BMC Public Health; London Vol. 22, (2022): 1-11. DOI:10.1186/s12889-022-13209-6 
Subyek
FINANCE, PUBLIC; PUBLIC POLICY (LAW); COVID 19 (DISEASE) 
Akses
78 
Array

Audit of public finances : methodological issues and the case of ukraine

Pencipta
Slobodyanik, Yulia; Zdyrko, Nataliia; Kuzyk, Nataliia; Sysiuk, Svitlana; Benko, Iryna 
Terbitan
Independent Journal of Management & Production, suppl. Special Edition ISE, S&P; Sao Paulo Vol. 13, Iss. 3, (May 2022): S76-S92. DOI:10.14807/ijmp.v13i3.1900 
Subyek
FINANCE, PUBLIC; AUDITING 
Akses
55 
Array

Implementation of critical audit matters

Pencipta
Wang, Li; Lu, George 
Terbitan
The CPA Journal; New York Vol. 92, Iss. 1/2, (Jan/Feb 2022): 66-69. 
Subyek
FINANCIAL STATEMENTS; AUDITING; LFAR 
Akses
80 
Array

Public sector accounting in emerging economies: a review of the papers published in the first decade of journal of accounting in emerging economies

Pencipta
Jan van Helden; Adhikari, Pawan; Kuruppu, Chamara 
Terbitan
Journal of Accounting in Emerging Economies; Bingley Vol. 11, Iss. 5, (2021): 776-798. DOI:10.1108/JAEE-02-2020-0038 
Subyek
ACCOUNTING; FINANCE, PUBLIC - ACCOUNTING; ECONOMIC DEVELOPMENT  
Akses
137