Results 41 to 50 of about 6,844,164 (402)
Risk management and internal audit: Evidence from Greece
, 2017 How to cite this paper: Drogalas, G., Siopi, S. (2017). Risk management and internal audit: Evidence from Greece. Risk governance & control: financial markets & institutions, 7(3), 104-110.
George Drogalas, Stiliani Siopi
semanticscholar +1 more source
Internal audit department characteristics/activities and audit fees: Some evidence from Hong Kong firms [PDF]
, 2010 This study provides preliminary support for the notion that internal audit function assists in reducing external audit effort and fees. Data on internal audit characteristics and activities are obtained from survey respondents of Hong Kong companies and ...
Ho, Sandra, Hutchinson, Marion
core +2 more sources
Contemporary Accounting Research, 2015 Auditing fair value measurements and other complex accounting estimates (hereafter, FVMs) is a challenging area for auditors, as evidenced by repeated deficiencies reported in the PCAOB inspection reports across several years.
Steven M. Glover +2 more
semanticscholar +1 more source
Evidence of Fraud, Audit Risk and Audit Liability Regimes [PDF]
Review of Accounting Studies, 2003 We investigate the effectiveness of proportionate liability in reducing the probability of fraud and audit risk relative to joint and several liability in two strategic audit settings: one that provides conclusive evidence of fraud and one that provides inconclusive evidence of fraud.
Patterson, Evelyn, Wright, David W.
openaire +2 more sources
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
Business Strategy and the Environment, 2020 This study examines whether firms that appear to exhibit high sustainability reporting quality are less likely to engage in earnings management activities, thereby delivering financial information that is more transparent and reliable than that delivered
H. Al‐Shaer
semanticscholar +1 more source
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
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
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
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