Purpose – The purpose of this paper is to examine whether the repetition effect bias noted in prior psychology literature impacts auditor judgments. Were auditors to succumb to this bias, repeated statements would be perceived to have higher validity than single exposure to the same statement,...

Аудит финансовой отчетности является необходимым и важным инструментом рыночной экономики, результаты которого лежат воснове принятия решений широкого круга...

Purpose – This study empirically examines whether there is an anomalous factor return to a stock's Honest EPS. Design/methodology/approach – Honest EPS captures any large discrepancy between a company's primary earnings per share and the company's Pro-forma earnings per share, normalized by...

This study aimed to analyze the influence of Debt Default, audit quality and audit opinion on the acceptance of Going Concern Opinion either simultaneously or partially on Manufacturing companies listed in Indonesia Stock Exchange. The data used in this research is secondary data of 68 samples...

The problem addressed in this paper is how to utilise the concept of TQMain to develop an integrated vibration‐based maintenance (VBM) for detecting deviations in the machine condition and product quality (technical specifications) before the machine starts manufacturing defective items....

Purpose – To test the strength of the relationship between motivation for seeking ISO 9000 certification, quality culture, management responsibility, and the perceived benefits derived from ISO 9000 certification. Design/methodology/approach – The research involved the development and...

Auditors of quality assurance systems contribute to technological excellence in many important ways. They gain much insight into modern technology through their various audits and induce managers to make valuable improvements that raise quality and productivity. More specifically,...

Proposes that the role of traceability in manufacturing systems is to enable the history of events to be followed and compared with scheduled plans and predefined goals. Tracing techniques can be used to detect system status (status tracing), analyse system performance (performance tracing) and...

Purpose – This study empirically examines whether there is an anomalous factor return to a stock's Honest EPS. Design/methodology/approach – Honest EPS captures any large discrepancy between a company's primary earnings per share and the company's Pro‐forma earnings per share, normalized...