Results 31 to 40 of about 627,522 (356)
Defrauding the Public Interest: A Critical Examination of Reengineered Audit Processes and the Likelihood of Detecting Fraud [PDF]
, 2002 In the past few years, most of the major international public accounting firms have reengineered their audit processes to improve the cost effectiveness of completing an audit and to focus on value-added services for clients.
Cullinan, Charles P., Sutton, Steve G.
core +2 more sources
Abnormal Audit Fees and Audit Quality: Evidence from the Korean Audit Market [PDF]
Journal of International Accounting Research, 2020 ABSTRACT Do abnormally high or low audit fees reflect audit quality? In this paper, we re-examine this issue after controlling for the confounding effect of audit hours by using a sample of public firms in the Korean audit market, which publicly discloses both audit fees and audit hour information.
Matthew J. Behrend +3 more
openaire +1 more source
Qualitative Factors of the Materiality
Buhalterinės Apskaitos Teorija ir Praktika, 2019 In the audit evidence gathering process, the auditor uses a set of assumptions about audit risk factors and determines the level of material error and misstatement.
Daiva Raziūnienė +1 more
doaj +1 more source
Using audit and feedback to increase clinician adherence to clinical practice guidelines in brain injury rehabilitation: v [PDF]
, 2019 ObjectiveThis study evaluated whether frequent (fortnightly) audit and feedback cycles over a sustained period of time (>12 months) increased clinician adherence to recommended guidelines in acquired brain injury rehabilitation.DesignA before and after ...
Cameron, Ian D. +7 more
core +3 more sources
Forensic Accounting and the Law: The Forensic Accountant in the Capacity of an Expert Witness [PDF]
, 2012 This paper focuses on what constitutes “an attitude that includes a questioning mind and a critical assessment of audit evidence”, namely professional scepticism. It also briefly considers factors and reasons contributory to the ever increasing use of (
Ojo, Mariane.B.
core +2 more sources
Lifting the lid: a clinical audit on commode cleaning [PDF]
, 2010 Many healthcare-associated infections (HCAIs) are preventable by infection control procedures designed to interrupt the transmission of organisms from a source. Commodes are in use constantly throughout healthcare facilities.
Ayliffe GAJ +20 more
core +2 more sources
Finance, Accounting and Business AnalysisPurpose: This study aims to deconstruct the concept of ISA compliance to understand why certain auditing standards have a more significant impact on audit report quality than others.
Abdelbasset Midoune, Khaireddine Serdani
doaj +1 more source
Will mandatory audit firm rotation reduce audit market concentration in South Africa?
South African Journal of Business Management, 2021 Purpose: Deconcentrating the audit market was one of the stated objectives of the proposed mandatory audit firm rotation (MAFR) ruling in South Africa. With MAFR being a contentious topic, this study aimed to explore the possible effect of MAFR on audit ...
Nicolene Wesson
doaj +1 more source
Policy implications of suboptimal choice: theory and evidence: misperceptions about tax audits [PDF]
, 2018 For some entities, such as self-employed individuals reporting income taxes or firms reporting value-added taxes, the optimal evasion rate depends substantially on audit features like audit probabilities and penalty rates (Allingham and Sandmo 1972 ...
Bérgolo, Marcelo +4 more
core +3 more sources
Audit Fees and Audit Quality: Evidence from GCC Region [PDF]
AD-minister, 2021 This study examines the association of audit fees with audit quality among a total of 104 and 108 non-financial companies listed on GCC stock markets for the periods preceding and subsequent the event, respectively, over the period 2005–2010. Using OLS regression, the results show that there is a significantly positive association between audit fees ...
Salmen Aljaaidi, Khaled +2 more
openaire +2 more sources