Sustuinable Development

Sustainable development arise because of the assumption that the market economy is not always concerned about the environment. The difference between the market "perfect" and the environment as a fundamental reason why [...]

Corporate Governance Corporate and Social Responsibility Disclosure

To what extent corporate governance and CSR are converging in international business not only depends on views on corporate governance, but also on how CSR is framed within an MNE. As mentioned in the introduction, CSR is an elusive concept that, just [...]

Premature Sign Off Audit Procedures

In the recent case of an audit on the company, as Enron, WorldCom in USA (Duska and Brenda, 2003) Kimia Farma and closure of Public Accounting Firm in Indonesia (www.bapepamlk.depkeu.go.id) becomes an great issue for public accounting profession and [...]

Theoritical Framework of Premature Sign-off Audit

A good of Quality Audit in principle can be achieved if auditors apply standards and principles of auditing, behaving freely without impartial (Independent), obedient to the law and comply with professional codes of ethics. [...]