statement. The examined factors on this research are profit, solvability, firm size, firm age, and public accountant size … show that only firm age is effect the finalization of financial statement, and the other factors like profit, solvability …

, (Member)Organizational culture and incentives is believed to be factors that can affect the success of organizational … provision of incentives to improve the performance of its members and encourage the organization to grow and develop in a … sustainable manner. But often the organizational culture and incentives are also an obstacle for organizations to improve the …