Results 41 to 50 of about 1,463,915 (240)

The Relationship between the Tenure of an Audit Firm Partner and Audit Quality: Examining the Moderating Role of Audit Firm Change [PDF]

open access: yesبررسی‌های حسابداری و حسابرسی
ObjectiveThe rotation and tenure of audit partners are crucial factors for large corporations, as they significantly affect the quality of financial reporting.
MohammadReza Haghdadi   +2 more
doaj   +1 more source

EFFICACY OF AUDIT FEE ON AUDIT QAULITY OF SELECTED PHARMACEUTICAL FIRMS IN NIGERIA

open access: yesCopernican Journal of Finance & Accounting, 2021
The problem of poor accuracy and credibility in some audited financial statement has being a major form of information asymmetry which had led some shareholders and prospective investors to make wrong Judgment about the financial position of some ...
Daud Omotosho Saheed   +2 more
doaj   +1 more source

Bricks, knots, and bodies: Material encounters and the affective making of masculinity

open access: yesBritish Educational Research Journal, EarlyView.
Abstract This paper examines how creative research methods do not just capture boys' experiences of masculinity, but actively materialise them. Drawing on two arts‐based activities used in school‐based fieldwork (a mannequin‐based exercise with one participant and a Lego‐building workshop with a small peer group), the paper analyses how materials ...
Huw Berry‐Downs
wiley   +1 more source

Audit firm attributes and independence of auditors: Evidence from listed manufacturing companies in Nigeria

open access: yesIanna Journal of Interdisciplinary Studies, 2021
Introduction: This study is carried out to ascertain how attributes specific to audit firms affect the independence of auditors engaged by manufacturing companies listed on the Nigerian stock market.
Mubaraq Sanni et al.
doaj   +2 more sources

Regulatory Oversight, Firm Characteristics, and Audit Quality: Evidence From Indonesia’s Post Pandemic Energy Sector

open access: yesIndonesian Interdisciplinary Journal of Sharia Economics
Regulatory transformation and increasing reporting complexity in Indonesia’s post pandemic energy sector highlight the need for a clearer understanding of the factors that influence audit quality.
Siwi Rawidya Estri, Ifah Rofiqoh
doaj   +1 more source

Content Analysis of Audit Reports in Stock Indices EURONEXT 100 vs BIST 100

open access: yesIstanbul Business Research, 2022
The purpose of this study is to comparatively investigate the content analysis of the audit reports of the Turkish BIST 100 index and the EURONEXT 100 companies, one of the European stock indexes.
Neriman Yalçın
doaj   +1 more source

The Korea Chemical Bank: Over 25 years of national chemical infrastructure alongside KRICT's 50‐year journey

open access: yesBulletin of the Korean Chemical Society, EarlyView.
This graphic abstract illustrates the role of the Korea Chemical Bank (KCB) as a central national hub that integrates government R&D, academic compound deposits, and industrial drug discovery throughout the latter half of KRICT's 50‐year history. Abstract Since its establishment in 2000 under the Korea Research Institute of Chemical Technology (KRICT),
Seul‐Gee Hwang   +18 more
wiley   +1 more source

DETERMINANTS OF AUDITORS INDEPENDENCE: EVIDENCE FROM LISTED DEPOSIT MONEY BANKS IN NIGERIA

open access: yesGusau Journal of Accounting and Finance, 2021
The recent cases of bank failures witnessed in Nigeria despite unqualified audit reports have raised questions about banks auditor’s independence. Given the significance of auditor’s independence in enhancing corporate financial reporting quality, this ...
Benedict Hirki Joseph   +2 more
doaj  

Rodízio de firmas de auditoria: a experiência brasileira e as conclusões do mercado Rotation of audit firms: the brazilian experience and the market's conclusions

open access: yesRevista Contabilidade & Finanças, 2007
O rodízio de firmas de auditoria foi introduzido no Brasil por ocasião dos escândalos corporativos de instituições financeiras na emissão das demonstrações contábeis e adotado pela CVM - Comissão de Valores Mobiliários às empresas registradas na Bolsa de
Alexandre Queiroz de Oliveira   +1 more
doaj   +1 more source

Blockchain Technology and the Circular Economy Transition: Associations With Company Performance

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The adoption of circular economy (CE) practices in the private sector has received increasing academic and managerial attention, although the implementation of such practices continues to face significant barriers. Among Industry 4.0 technologies, blockchain has been identified as a potential factor associated with the CE transition.
Josep Llach   +3 more
wiley   +1 more source

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