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• THE ROLE OF COMPANY SIZE IN MODERATING THE EFFECT OF AUDIT TENURE, PROFITABILITY, COMPANY RISK AND COMPANY COMPLEXITY ON AUDIT FEES WITH AUDIT QUALITY AS A MEDIATOR

  Mohamad Zulman Hakim , Siti Nurhayati , Novita Dwi Safitri , Dini Ramadhanty , Nur Mala

  176 - 191

  2026-02-28

  Statistics: 264

• DETERMINANTS OF AUDIT OPINIONS ON THE FINANCIAL STATEMENTS OF PROVINCIAL GOVERNMETS IN INDONESIA

  Nadia Putri , Rosy Armaini , Kurnia Widya Oktarini

  1773 - 1792

  2026-08-29

  Statistics: 7

• HOW DO FIRM CHARACTERISTICS INFLUENCE GOING-CONCERN OPINIONS? UNRAVELING THE MEDIATED-MODERATED PATHWAYS THROUGH AUDIT QUALITY AND FIRM SIZE

  Mohamad Zulman Hakim , Dinda Amelia Az Zahra , Dwi Fitriyani , Putri Indriyani , Ratu Jaisy Aulia Arifudin

  1452 - 1473

  2026-06-30

  Statistics: 225

• PROFESSIONAL SKEPTICISM, INTEGRITY, AND AUDIT QUALITY: TIME BUDGET PRESSURE AS A MODERATOR

  Fariz Zulham , Amrie Firmansyah

  1556 - 1576

  2026-06-30

  Statistics: 200

• FACTORS INFLUENCING GOING-CONCERN AUDIT OPINIONS AND THEIR CONSEQUENCES: EVIDENCE FROM INDONESIAN LISTED FINANCIAL FIRMS

  Afilia Damayanti , Munawar Muchlis , Roza Mulyadi

  1593 - 1605

  2025-10-06

  Statistics: 245

• FACTORS AFFECTING AUDIT DELAY (STUDY OF MANUFACTURING COMPANIES LISTED ON MALAYSIAN STOCK EXCHANGE FOR THE 2019-2022 PERIOD)

  Icih , Norhanizah Johari , Rina Agutina , Bambang Sugiharto

  1298-1309

  2024-08-27

  Statistics: 365

• AUDIT QUALITY AND FINANCIAL HEALTH: A STUDY OF LEADING INDIAN BANKS

  Vishal Patel , Kumar Aditya

  1514 - 1523

  2025-08-31

  Statistics: 408

• THE INFLUENCE OF AUDITOR INDEPENDENCE, COMPETENCE AND ETHICS ON AUDIT QUALITY WITH AUDIT FEES AS A MODERATION VARIABLE

  Farhan Ramadhan , Agus Ismaya H. , Denny Susanto

  288 -302

  2025-02-28

  Statistics: 420

• EARNING QUALITY AS MEDIATOR AND FIRM SIZE AS MODERATOR: A MODERATED-MEDIATION ANALYSIS OF FINANCIAL DETERMINANTS ON GOING-CONCERN AUDIT OPINIONS IN TECHNOLOGY COMPANIES

  Fachrul Yarangga Ardiansyah , Mohamad Zulman Hakim , Septian Aditya , Muhamad Rizal Sumarno , Irgy Minata

  1520 - 1538

  2026-06-30

  Statistics: 247

• AUDIT COMMITTEES IN ACTION: MODERATING EARNINGS MANAGEMENT STRATEGIES DURING FINANCIAL DISTRESS

  Maulina Dyah Permatasari , Dian Sulistyorini Wulandari , Imamudin

  1072 - 1080

  2025-06-29

  Statistics: 365

• CEO DUALITY, AUDIT TENURE, FIRM COMPLEXITY, AND FINANCIAL REPORTING INTEGRITY: THE MODERATING EFFECT OF FIRM RISK

  Chantika Nurfitriani , Imas Kismanah

  541 - 551

  2026-04-30

  Statistics: 202

• CAN AUDIT COMMITTEE MODERATE FRAUD HEXAGON MODELS IN DETECT FRAUDULENT FINANCIAL REPORTS: AN EMPIRICAL STUDY OF PROPERTY AND REAL ESTATE SECTOR COMPANIES IN INDONESIA

  Mohamad Zulman Hakim , Imam Hidayat , Januar Eky Pambudi , Aura Putri Rahmawati , Hesti Febriatul Lubnaningtyas , Eldi Efriadi

  1205-1222

  2024-08-27

  Statistics: 584

• THE EFFECT OF LEVERAGE, LIQUIDITY, AND COMPANY AGE ON TRANSFER PRICING WITH AUDIT QUALITY AS A MODERATING VARIABLE AND FINANCE PERFORMANCE AS A MEDIATION VARIABLE

  Mohamad Zulman Hakim , Hanifah Nur Azizah , Santiana , Esa Nur Oktafianis , Syahla Lealany

  1234 - 1251

  2026-06-30

  Statistics: 271

• AN EMPIRICAL ANALYSIS OF THE EFFECT OF CORPORATE GOVERNANCE ON THE FINANCIAL PERFORMANCE OF DEPOSIT MONEY BANKS IN NIGERIA

  Bamidele Vincent Olawale

  724 - 735

  2025-06-11

  Statistics: 514

• DEFERRED TAX ASSETS IN FOCUS: ANALYZING THEIR EFFECT ON EARNINGS MANAGEMENT WITH AUDIT QUALITY AS A KEY MODERATOR

  Benny Oktaviano , Dhani Rosjadi , Dian Sulistyorini Wulandari

  1054 - 1062

  2025-06-29

  Statistics: 332

• GOVERNANCE AND AUDIT ATTRIBUTES AS DRIVERS OF EARNINGS QUALITY

  Irvan Juliansah , Khoirul Huda , Imas Kismanah , Rasiman

  1741 - 1757

  2026-08-26

  Statistics: 75

• AUDIT QUALITY MODERATES CORPORATE SOCIAL RESPONSIBILITY AND GOOD CORPORATE GOVERNANCE RELATIONS ON FIRM VALUE

  Dian Pratiti , Holiawati , Suripto

  1583-1599

  2024-10-28

  Statistics: 1009

• FINANCIAL REPORTING FRAUD: AUDIT COMMITTEE AS MODERATION

  Mohamad Zulman Hakim , Epekele Wisdom , Dirvi Surya Abbas , Alvina Anggraini , Gadis Ayu Rizky Darmala , Elsa Audia Utami

  258-276

  2024-02-28

  Statistics: 1052

• CORPORATE GOVERNANCE MECHANISMS AND FINANCIAL REPORTING QUALITY: THE ROLE OF AUDIT COMMITTEE MEETINGS AND INSTITUTIONAL OWNERSHIP IN INDONESIAN BANKS

  Sari Lestari , Ferdiansyah Ritonga

  1077 - 1095

  2026-06-20

  Statistics: 108

• AUDIT QUALITY AS MODERATOR AND PROFITABILITY AS MEDIATOR: A DUAL-PROCESS MODEL OF FINANCIAL DISTRESS DETERMINANTS IN INDONESIAN PROPERTY SECTOR

  Mohamad Zulman Hakim , Bamidele Vincent Olawale , Dilla Aisyah Putri , Fauzi Zadida , Viany Puri Handayani , Dinar Indah Cahyani

  1680 - 1701

  2026-08-26

  Statistics: 71

• DISCLOSURE OF SUSTAINABILITY REPORT LEGITIMACY THEORY PERSPECTIVE

  Filbert Kusuma Deharlie , Aminah

  647-665

  2024-04-30

  Statistics: 1989

• NAVIGATING EARNINGS MANAGEMENT: THE INTERPLAY OF EARNING POWER, SALES GROWTH, AND CORPORATE GOVERNANCE

  Siti Alfiyah , Etty Murwaningsari

  2205 - 2218

  2026-08-31

  Statistics: 0

• WHAT DRIVES BACK-LOADED BUDGET ABSORPTION? EVIDENCE FROM PROVINCIAL GOVERNMENTS IN SUMATRA INDONESIA

  Salsabila Dinanti

  2066 - 2082

  2026-08-31

  Statistics: 0