This study examines the influence of client preference with respect to information search behavior and subsequent tax recommendation. Prior studies have identified that tax consultants exhibit confirmation bias in their information search processes, which is explained by the theory of motivated...

Objective – This study proposes to investigate an auditor's works by using the model on the Theory of Reasoned Action (TRA), with the inducement of intervention by a supervisor, that influences an auditor's attitudes. The study uses the TRA proposed by Fishben and Ajzen (1975) to predict and...

Objective – This study proposes to investigate an auditor's works by usingthe model on the Theory of Reasoned Action (TRA), with the inducement of intervention by a supervisor, that influences an auditor's aattitudes. The study uses the TRA proposed by Fishben and Ajzen (1975) to predict and...

Tax risk has the potential to have far-reaching economic consequences, including the effect on late audit reports. This study aims to empirically investigate the effect of tax risk on audit report lag. This study took a quantitative approach. Companies listed on the Indonesia Stock Exchange...

Studies of the relationship between market values and accounting numbers have long been a part of an established theme in capital markets research (CMR). These studies have taken various forms, most being conducted on a cross sectional basis, tied closely with the assumptions of equilibrium...

Tax risk has the potential to have far-reaching economic consequences, including the effect on late audit reports. This study aims to empirically investigate the effect of tax risk on audit report lag. This study took a quantitative approach. Companies listed on the Indonesia Stock Exchange...