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Accurate audits and honest audits
The Journal of Law, Economics, and OrganizationAbstract A regulator hires an auditor and designs the audit to be performed on a firm. The anticipation of an accurate audit can induce a non-compliant firm to bribe the auditor. An inadequate salary from the regulator can induce the auditor to accept the bribe.
Alessandro De Chiara, Jacopo Bizzotto
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British Journal of Oral and Maxillofacial Surgery, 2011
David, Chapireau, Andrew J, Gibbons
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David, Chapireau, Andrew J, Gibbons
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Audit team experience, audit production effort, audit fees and audit quality
2017To conduct an effective and efficient audit, auditors rely on their professional judgement to recognise and respond to each client’s unique risks. Knowledge is a key factor behind good judgements. It is acquired through experience and directly impacts performance. Due to the difficulty of measuring knowledge, experience is used as its proxy.
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The digital transformation of external audit and its impact on corporate governance
Technological Forecasting and Social Change, 2020Riadh Manita
exaly

