Financial Distress, Tax Loss Carried Forward, Corporate Governance and Tax Avoidance
Author(s): Mayang Sekar Pembayun Khamisan, Silvy Christina
Affiliation: Trisakti School of Management, Kyai Tapa 20, 11440, Jakarta, Indonesia
Keywords: Financial Distress, Tax Loss Carried Forward, Institutional Ownership, Managerial Ownership, Audit Committee, Audit Quality, Firm Size, Return on Assets, Cash Effective Tax Rate.
DOI
10.35609/afr.2020.5.3(1)
Received: September 10, 2020 |
Accepted: December 31, 2020
Type of Paper: Empirical | Vol. 5(3) Page: 87 – 94
Reference to this paper should be made as follows: Khamisan, M.S.P; Christina, S. 2020. Financial Distress, Tax Loss Carried Forward, Corporate Governance and Tax Avoidance, Acc. Fin. Review, 5 (3): 87 – 94. https://doi.org/10.35609/afr.2020.5.3(1)
The Substitution Role of Audit Committee Effectiveness and Audit Quality in Explaining Audit Report Lag
Author(s): Husaini, Saiful, Fitrawati Ilyas
Affiliation: Faculty of Economics and Business, Bengkulu University, 38371, Bengkulu, Indonesia
Keywords: Audit Committee Effectiveness; Audit Quality; Audit Report Lag; Agency Theory.
DOI
10.35609/afr.2020.4.1(5)
Received: December 09, 2018 |
Accepted: March 17, 2019
Type of Paper: Empirical | Vol. 4(1) Page: 28 – 37
Reference to this paper should be made as follows: Firnanti, F. 2019. The Substitution Role of Audit Committee Effectiveness and Audit Quality in Explaining Audit Report Lag, Acc. Fin. Review 4 (1): 28 – 37 https://doi.org/10.35609/afr.2019.4.1(5)
Company Characteristics, Corporate Governance, Audit Quality Impact on Earnings Management
Author(s): Friska Firnanti, Kashan Pirzada, Budiman
Affiliation: Trisakti School of Management, Kyai Tapa No. 20, 11440, Jakarta, Indonesia
Tunku Puteri Intan Safinaz School of Accountancy, Universiti Utara Malaysia, Kedah, Malaysia
Keywords: Company Characteristics; Corporate Governance; Audit Quality; Earnings Management; Agency Theory.
DOI
10.35609/afr.2020.4.4(2)
Received: March 13, 2019 |
Accepted: July 12, 2019
Type of Paper: Empirical | Vol. 4(2) Page: 43 – 49
Reference to this paper should be made as follows: Firnanti, F.; Pirzada, K.; Budiman. 2019. Company Characteristics, Corporate Governance, Audit Quality Impact on Earnings Management, Acc. Fin. Review 4 (2): 43 – 49 https://doi.org/10.35609/afr.2019.4.2(2)
Audit Firm Reputation versus Auditor Capability: Their Effect on Audit Quality in Indonesia
Author(s): Astrid Rudyanto, Dipta Daniswari, Yuli Oktaviani
Affiliation: Trisakti School of Management, Jl. Kyai Tapa No 20, 11440, Jakarta, Indonesia
Keywords: Audit Quality; Discretionary Accrual; Audit Firm Reputation; Auditor Capability.
Received: August, 5, 2017 |
Accepted: December, 16, 2017
Type of Paper: Empirical | Vol. 2(4) Page: 12-20