Results 331 to 340 of about 6,844,164 (402)
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Internal audit and audit fees: further evidence
Managerial Auditing Journal, 2010PurposeThe paper aims to examine the direction of the relationship between a firm's internal audit function and its external audit fees, extending a previous study by Goodwin‐Stewart and Kent, which used data from 2000.Design/methodology/approachThe paper uses publicly available information to analyse the relationship between internal audit and audit ...
Singh, Harj, Newby, R.
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British Journal of Nursing, 2017
As the population ages, hospital patients are sicker and have more comorbidities. Too often, their vasculature is not ideal, especially if they have had multiple previous cannulations and insertion attempts. Furthermore, older and frail skin poses a challenge for dressing and securement.
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As the population ages, hospital patients are sicker and have more comorbidities. Too often, their vasculature is not ideal, especially if they have had multiple previous cannulations and insertion attempts. Furthermore, older and frail skin poses a challenge for dressing and securement.
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External Auditing vs Statutory Committee Auditing: The Italian Evidence
International Journal of Auditing, 2010The Italian Corporate Law Reform introduced a compulsory independent external auditor. In the past, only listed companies were required to be audited by external auditors, while non‐listed companies were audited by the Board of Statutory Auditors regulated by the Italian Civil Code.
Mariani, Laura +2 more
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Audit Evidence and Modelling Audit Risk Using Goal Programming
International Journal of Applied Decision Sciences, 2018Managing audit risk and allocating auditing resources are among the major problems faced by external auditors. To address this problem, this paper introduces external auditors to goal programming (GP), an innovative technique that can be used in audit risk models (ARM).
Saeed Askary +2 more
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International Journal of Productivity and Performance Management, 2020
PurposeThe purpose of this study is to investigate the effect of board and audit committee characteristics on corporate social responsibility (CSR) in Iranian companies listed in stock exchanges.Design/methodology/approachThis is a descriptive ...
Shaban Mohammadi +2 more
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PurposeThe purpose of this study is to investigate the effect of board and audit committee characteristics on corporate social responsibility (CSR) in Iranian companies listed in stock exchanges.Design/methodology/approachThis is a descriptive ...
Shaban Mohammadi +2 more
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An audit evidence gathering model in online auditing environments
2011 IEEE International Conference on Systems, Man, and Cybernetics, 2011Auditing is a continuous process that involves collection of audit evidences. Continuous auditing (CA) is an active research domain of computer assisted auditing in an informationization environment. Online auditing as used in China is one mode of continuous auditing.
Wei Chen +2 more
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Public Oversight and Reporting Credibility: Evidence from the PCAOB Audit Inspection Regime
, 2020This paper examines how audit oversight by a public-sector regulator affects investors’ assessments of reporting credibility. We analyze whether the introduction of the Public Company Accounting Oversight Board (PCAOB) and its inspection regime have ...
Brandon Gipper, C. Leuz, Mark Maffett
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The Impact of Audit Committee Characteristics on the Performance: Evidence from Jordan
Social Science Research Network, 2020The objective of this paper is to investigate the relationship between audit committee characteristics (namely: audit committee size, financial experience, and audit committee independence) on performance, which includes financial, operating and stock ...
Dr. Adel Sarea
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Evidence on the Joint Determination of Audit and Non‐Audit Fees
Journal of Accounting Research, 2003AbstractIn this study we investigate whether the characteristics of clients, auditors, and the auditor‐client relationship simultaneously determine audit and non‐audit fees. As done in prior studies, we maintain that fees proxy for the level of service provided and follow the physical flow of knowledge.
Scott Whisenant +2 more
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Complete and reliable audit evidence as the basis for a quality audit
Экономика и предпринимательство, 2021Большая часть работы, связанной с проведением аудита, состоит из получения и оценки аудиторских доказательств, которые, в первую очередь, основаны на аудиторских процедурах, выполненных в ходе выполнения аудиторского задания. В данной статье рассматривается, какие аудиторские доказательства принято считать полными и надежными, какая информация может ...
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