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]
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
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
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
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 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
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
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
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
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
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

