Results 21 to 30 of about 1,374,640 (356)

Frequent audits and honest audits

open access: yesSSRN Electronic Journal, 2022
A regulator hires an auditor to inspect a firm. Audits serve two purposes: to detectviolations and to motivate the firm to invest in compliance. Auditor and firm can colludeto hide violations. Honest audits require sufficient monetary incentives for the auditor,and more frequent audits call for larger incentives.
Bizzotto, Jacopo, De Chiara, Alessandro
openaire   +2 more sources

Reporting in the area of sustainable development in agribusiness [PDF]

open access: yesE3S Web of Conferences, 2019
The aim of the present article is substantiation of theoretical provisions and development of practical recommendations for reporting in the field of sustainable development formation in compliance with the international standard “Guidelines for ...
Klychova Guzaliya   +4 more
doaj   +1 more source

A note on the asymptotics for the randomly stopped weighted sums

open access: yesNonlinear Analysis, 2018
Let {Xi , i ⩾ 1} be a sequence of identically distributed real-valued random variables with common distribution FX; let {θi , i ⩾ 1} be a sequence of identically distributed, nonnegative and nondegenerate at zero random variables; and let τ be a positive
Yang Yang, Xi Xi Shi, Xing Fang Huang
doaj   +1 more source

Analysis of multipolar generators operating efficiently in low-speed water and wind flows using ANSYS MAXWELL program [PDF]

open access: yesE3S Web of Conferences, 2021
The article analyses generators generating efficient electricity at low speed water and wind flows. High rotating speed generators are used in wind farms and micro-hydropower. Reduction gears are used to provide the generators with the required number of
Sadullaev Nasullo   +2 more
doaj   +1 more source

Pengaruh Fee Audit, Komite Audit, Rotasi Audit Terhadap Kualitas Audit

open access: yesJurnal Akuntansi AKUNESA, 2021
Penelitian ini bertujuan mengetahui pengaruh fee audit, komite audit, dan rotasi audit terhadap kualitas audit. Sampel riset berjumlah 255 perusahaan sektor utilitas, transportasi dan infrastruktur yang tercatat di BEI tahun 2014-2018. Metode analisis data menggunakan teknik regresi logistik.
Ulfa Lailatul, Merlyana Dwinda Yanthi
openaire   +1 more source

The Importance of Audit Firm Characteristics and the Drivers of Auditor Change in UK Listed Companies [PDF]

open access: yes, 1995
This paper explores the importance of audit firm characteristics and the factors motivating auditor change based on questionnaire responses from 210 listed UK companies (a response rate of 70%).
Beattie V. A.   +24 more
core   +1 more source

Performance audit evaluation of marine development projects based on SPA and BP neural network model

open access: yesOpen Geosciences, 2023
Accurately grasping the comprehensive cost-benefit and influencing factors of various marine development projects is of great significance to the promotion of high-quality marine development.
Gao Sheng   +4 more
doaj   +1 more source

Star Formation and Gas Dynamics in Galactic Disks: Physical Processes and Numerical Models

open access: yes, 2010
Star formation depends on the available gaseous "fuel" as well as galactic environment, with higher specific star formation rates where gas is predominantly molecular and where stellar (and dark matter) densities are higher.
Audit   +5 more
core   +1 more source

Supporting the performance and efficiency of governance – Expediency control and performance measurement in SAI’s audit

open access: yesPublic Governance, Administration and Finances Law Review, 2016
The main goal of the management of public funds and public assets is to promote social well-being. In order to realize this main goal and to evaluate individual measures, it is indispensable to sub-categorize the primary objective, determine the ...
László Domonkos   +2 more
doaj   +1 more source

Audit Certainty, Audit Productivity, and Taxpayer Compliance [PDF]

open access: yes, 2005
Strategies for dealing with evasion include such standard policies as stricter enforcement (e.g., increased audit rates, more extensive audits, larger penalties). However, the exact responses of taxpayers to these enforcement measures are quite difficult
James R. Alm, Michael McKee
core   +1 more source

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