Results 61 to 70 of about 214,454 (303)

Auditor Independence-Its Importance to the External Auditor's Role in Banking Regulation and Supervision [PDF]

, 2011
The role of the external auditor in the supervisory process requires standards such as independence,objectivity and integrity to be achieved. Even though the regulator and external auditor perform similar functions, namely the verification of financial
Ojo, Mariane.B.
core  

System failure? Exploring the interplay of fear of failure, competition, cooperation and sense of belonging in education in England and Flanders

British Educational Research Journal, EarlyView.
Abstract Fear of failure is damaging in a host of ways yet is rife in many schools. Drawing on self‐worth theory, we explore whether fear of academic failure is higher in education systems with features that increase students' experiences of competition. To do this, we compare two very different education systems: England, where, for instance, national
Carolyn Jackson, Mieke Van Houtte
wiley   +1 more source

Emotional experiences and stigma among families benefiting from Barcelona's shock plan against school segregation and for inclusion and equal opportunities and educational success

British Educational Research Journal, EarlyView.
Abstract This article examines the emotional experiences and processes of stigmatisation encountered by families benefiting from the Shock Plan Against Segregation and for Inclusion, Equal Opportunities and Educational Success (SP), implemented in Barcelona.
Andrea Jover, Martí Manzano, Berta Llos, Andreu Termes   +3 more
wiley   +1 more source

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI BIAYA AUDIT EKSTERNAL (Studi Empiris pada Perusahaan Non Finansial yang Terdaftar di Bursa Efek Indonesia pada Tahun 2016) [PDF]

, 2018
The purpose of this study is to examine determinants that affect external audit fees. The independent variables are corporate size, corporate profitability, corporate risk, corporate complexity, industry type, status of the audit firm and audit committee
PRATOMO, Setyo Wira, SUDARNO, Sudarno
core  

Analysis of the Influence of the Internal Audit Function on Audit Fees

Revista de Contabilidad: Spanish Accounting Review, 2019
The aim of this paper is to analyse the relationship between the internal audit function and auditor's fees using a sample of Spanish listed companies between 2003 and 2011. We use the audit fees model that was proposed by Simunic (1980).
Laura Sierra García, Emiliano Ruiz Barbadillo, Manuel Orta Pérez   +2 more
doaj   +1 more source

‘Fish in simulated water’? A Bourdieusian analysis of Chinese doctoral students' learning experiences in Southeast Asian developing countries

British Educational Research Journal, EarlyView.
Abstract International student mobility (ISM) has historically followed a pattern of movement from developing regions to developed countries. However, in recent years, there has been a noticeable increase in the number of Chinese students pursuing doctoral studies in Southeast Asian developing countries, an area that has received relatively little ...
Yueyang Zheng, Kun Dai, Alan C. K. Cheung   +2 more
wiley   +1 more source

Disclosure of non-audit services in annual reports and auditor independence: Evidence from Italy [PDF]

, 2010
This article explores recent regulatory reforms in Italy and analyzes the first-time application of mandatory disclosure in annual reports of audit and non-audit fees.
Ianniello, Giuseppe
core   +1 more source

Is the well‐known phrase ‘small is beautiful’ true of small transnational education institutions?

British Educational Research Journal, EarlyView.
Abstract The purpose of this research is to consider the potential attractiveness of operating a small international branch campus (IBC). Drawing upon resource‐based and legitimacy theories, we examine the strengths, weaknesses, opportunities and threats associated with the business model that is based on having a small institution size.
Stephen Wilkins, Joe Hazzam
wiley   +1 more source

Unveiling Factors Affecting Audit Fees: Characteristics Of Firms And Public Accounting Firms

JAS (Jurnal Akuntansi Syariah)
This study examines the effect of leverage, firm size, profitability, audit firm size, and audit tenure on audit fees. Using quantitative analysis, cross-sectional data from 281 companies listed on the IDX in 2022 were analyzed through purposive sampling
Irwan Adimas Ganda Saputra, Luqman Hakim, Eko Wahjudi, Vivi Pratiwi, Ni Nyoman Alit Triani   +4 more
doaj   +1 more source

Audit Fees and Book-Tax Differences [PDF]

SSRN Electronic Journal, 2009
ABSTRACT We investigate whether book-tax differences are associated with higher audit fees, a proxy for auditor risk assessments and auditor effort. Our evidence suggests that there is a significantly positive relation. Further, this association is larger for firms that appear to have managed earnings (i.e., have high accruals) relative ...
Hanlon, Michelle, Krishnan, Gopal V., Mills, Lillian F.   +2 more
openaire   +3 more sources