Results 11 to 20 of about 627,522 (356)
The Role of Accounting Standards Setting Approaches on the Psychological Characteristics of Auditors [PDF]
مجله دانش حسابداری, 2018 Accounting standards are the principal factors in business environment affecting different areas, including accounting profession and auditors. In this study, the role of approaches to accounting standards setting (rule-based and principle-based ...
Gholamhossein Mahdavi (Ph.D) +1 more
doaj +1 more source
The effect of artificial intelligence technologies on audit evidence [PDF]
Accounting, 2021 Technologies of Artificial Intelligence (AI) are critical for future of the auditing profession. These technologies are actually vital tools that provide the auditing professionals with the means necessary for increasing the effectiveness and efficiency ...
Al-Sayyed, Saleh Mohammed +2 more
doaj +1 more source
Romanian Economic Journal, 2022 This study aims to empirically examine the effect of auditors’ independence, audit tenureship, firm characteristics on audit quality in Nigeria. The population of the study comprises a sample of ten (10) listed pharmaceutical companies listed on the ...
Ruth Odin, David Jerry Oziegbe
doaj +1 more source
Effect of Improved Association Algorithm on Mining and Recognition of Audit Data
Journal of Electrical and Computer Engineering, 2022 Audit evidence is the proof material on which the auditors issue audit opinions and make relevant audit conclusions, and audit evidence in the era of big data presents new characteristics in terms of adequacy, relevance, and reliability.
Putianyi Qiu
doaj +1 more source
Accounting Comparability and Audit Effort [PDF]
مطالعات تجربی حسابداری مالی, 2021 Audit fee, which is one of the signs of an audit effort, is an important factor in the acceptance or rejection an audit by owners and auditors. The characteristics of the client and especially the characteristics of financial reporting are important ...
Mojtaba Golmohammadi shuraki +1 more
doaj +1 more source
Reliance Measure of Independent Auditors to Assess the Audit Evidence in an Audit Report of the Governmental agencies [PDF]
پژوهشهای تجربی حسابداری, 2017 This paper examines the reliance measure of external auditors on the audit evidence as a fundamental factor in the audit report on the Governmental agencies.
aziz gord, hossein kurdestani
doaj +1 more source
The impact of audit committee characteristics on audit fees; evidence from Ghana
Cogent Business & Management, 2022 The purpose of the study was to establish the impact of audit committee characteristics on audit fees from listed companies in Ghana. Audit committee size, gender diversity, meeting, and financial expertise were adopted to measure audit committee ...
Millicent Selase Afenya +3 more
doaj +1 more source
Undertaking clinical audit, with reference to a Prescribing Observatory for Mental Health audit of lithium monitoring [PDF]
, 2013 Audit is an important tool for quality improvement. The collection of data on clinical performance against evidence-based and clinically relevant standards, which are considered by clinicians to be realistic in routine practice, can usefully prompt ...
Barnes, TR, Paton, C
core +1 more source
Vpliv triangulacije revizijskih dokazov na revizorjevo oceno tveganja prevare v Sloveniji
Economic and Business Review, 2019 Audit evidence triangulation is a strategy for obtaining and evaluating audit evidence from three significant sources simultaneously, the benefit of which is to obtain additional independent audit evidence outside the entity.
Mina Ličen, Tomaž Ličen
doaj +1 more source
Abnormal audit fees and audit quality: Australian evidence
Australian Journal of Management, 2022 We examine the association between abnormal audit fees and audit quality using Australian data. We find that audit quality, measured by auditors’ propensity to issue going concern opinions for financially distressed companies, discretionary accruals, and clients’ propensity to meet or beat earnings benchmarks, declines as positive abnormal audit fees ...
Sarowar Hossain, Jenny Jing Wang
openaire +2 more sources