Results 31 to 40 of about 129,683 (309)
Audit partner industry specialization and audit quality: Evidence from Spain [PDF]
International Journal of Auditing, 2017 We investigate the impact of the industry specialization of individual auditors on audit quality. We aim to contribute to a quickly growing line of research examining the importance of audit partners as determinants of audit quality. To provide robust results, we use several proxies of both industry specialization and audit quality.
Josep Garcia‐Blandon +1 more
openaire +4 more sources
The UK Public Sector VfM Audit Expectations Gap: Evidence from the Informed Groups [PDF]
, 2022 This paper investigates the current practice of Value for Money (VfM) auditing in the UK public sector organisations. We focus primarily on two main research questions: to what extent an expectation gap exists between the VfM auditors and auditees, and ...
Alwardat, Y. +2 more
core +1 more source
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
Behind the Audit Report: A Descriptive Study of Discussions and Negotiations Between Auditors and Directors [PDF]
, 2000 This paper presents direct evidence concerning the extent, nature, and outcome of interactions between the two primary parties in the auditor-client relationship - finance directors (FDs) and audit engagement partners (AEPs).
Brandt, Richard +5 more
core +1 more source
Targets of performance audit in the structure of the state financial control
Путеводитель предпринимателя, 2020 In domestic practice state financial control today, there is a need to implement a qualitatively different methodological foundations for conducting auditing activities, primarily from the point of view of preventive approaches at an early stage to ...
M. N. Ponkratova
doaj
UK audit committees and the Revised Code [PDF]
, 2012 Purpose - The audit committee is one of the most prominent board sub-committees, having a potentially important role to play in ensuring sound corporate governance.
Avison, Lynn, Cowton, Christopher J.
core +1 more source
FEBS Open Bio, EarlyView.Hyperosmotic stress triggers the relocation of the CFIm complex from the nucleus to the cytoplasm. This shift creates a nuclear ‘stoichiometric bottleneck’, limiting CFIm availability for mRNA processing. Consequently, specific mRNAs like NUDT21 and DICER1 undergo targeted 3′UTR shortening, demonstrating how spatial protein dynamics drive rapid ...
Hitomi Soumiya +2 more
wiley +1 more source
Jurnal Akuntansi Kontemporer, 2020 Going concern audit opinion is an audit opinion which is issued by independent auditor when auditor finds doubts about compa-ny’s business continuity. The issuance of going concern audit opinion will make managerial tend to change its audit firm volun ...
Theresia Monica Joviana +2 more
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