Results 11 to 20 of about 47,114 (318)

The determinants of audit fees - evidence from the voluntary sector [PDF]

open access: yes, 2000
Given the growing demand for accountability in the public sector, there is a need to begin to investigate audit pricing issues in this sector. This study makes three contributions.
Alan Goodacre   +13 more
core   +1 more source

And then there were four: a study of UK market concentration - causes, consequences and the scope for market adjustment [PDF]

open access: yes, 2003
While concentration measures are a good indicator of market structure, the link with competitiveness is more complex than often assumed. In particular, the modern theory of industrial organisation makes no clear statement regarding the impact of ...
Goodacre, Alan   +5 more
core   +1 more source

Using Tests of Controls in the Audit Practice

open access: yesСтатистика України, 2021
Selected problems related with obtaining audit evidence through making tests of controls are discussed. It is demonstrated that the internal economic control is an obligatory type of control that covers the processes of information flows and processing ...
О. Е. Lubenchenko, О. Yu. Redko
doaj   +1 more source

Statistical Assessment of the Budget Management Effectiveness When Drawing Up, Reviewing and Approving the State Budget

open access: yesСтатистика України, 2019
Theoretical and methodological foundations for evaluating the effectiveness of managing the budget process at its initial stage are deepened, views of various experts on the management effectiveness when drawing up, reviewing the draft law and adopting ...
N. Yu. Melnychuk   +2 more
doaj   +1 more source

Behind the Audit Report: A Descriptive Study of Discussions and Negotiations Between Auditors and Directors [PDF]

open access: yes, 2000
This paper presents direct evidence concerning the extent, nature, and outcome of interactions between the two primary parties in the auditor-client relationship - finance directors (FDs) and audit engagement partners (AEPs).
Brandt, Richard   +5 more
core   +1 more source

The Public Debt of Ukraine and the Budget Expenditure for Its Service

open access: yesСтатистика України, 2018
the public debt is deepened, the visions of the public debt as a phenomenon burdening the national economy, found in various schools of economics, are reviewed. It is demonstrated that the high internal and external dept in parallel with the respectively
T. H. Bondaruk   +2 more
doaj   +1 more source

An Assessment of the Environmental-Economic Development of Urbanized Areas in Ukraine

open access: yesСтатистика України, 2022
The effective organic development of urbanized areas is a component determining high quality of the population’s life and related activities. The ongoing change in the environmental performance necessitates the making of a new roadmap for transformation ...
T. V. Kobylynska, О. М. Motuzka
doaj   +1 more source

Auditing and Audit Firms in Germany Before 1931 [PDF]

open access: yes, 2003
Considerable differences exist between Germany and Anglo- American countries in the development of the statutory audit, the emergence of professional associations of auditors, and the legal and organizational forms of audit firms.
Lisa Evans, Evans, Lisa
core   +1 more source

The Socio-Economic Development of Cross-Border Territories: Statistical Monitoring

open access: yesСтатистика України, 2018
Because the methodology for studying the socio-economic development of cross-border territories is still poorly developed in the Ukrainian science, this study aims to highlight its theoretical essence and justify the need for statistical monitoring and ...
О. М. Motuzka, V. V. Parkhomenko
doaj   +1 more source

The State Support of Grant Activities in Ukraine

open access: yesСтатистика України, 2023
The notion “grant project” is elaborated on, with investigating the types of state support to grant activities in Ukraine. It is argued that the number of grant programs in Ukraine has been constantly increasing.
O. M. Motuzka, V.V. Parkhomenko
doaj   +1 more source

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