Results 1 to 10 of about 150,463 (306)
The effect of audit team’s emotional intelligence on reduced audit quality behavior in audit firms: Considering the mediating effect of team trust and the moderating effect of knowledge sharing [PDF]
Frontiers in Psychology, 2022 Reduced audit quality behavior is widespread in the auditor’s practice and is an important factor threatening audit quality. Some prior studies have investigated the relationship between auditors’ psychological contract violation and reduced audit ...
Mingyuan Zhao, Yuyue Li, Jie Lu
doaj +2 more sources
How audit effort affects audit quality: An audit process and audit output perspective
China Journal of Accounting Research, 2020 Using a unique dataset of audit days in China from 2006 to 2011, this paper examines the relationship between audit effort and audit quality from the perspective of audit process and audit output.
Tusheng Xiao, Chunxiao Geng, Chun Yuan
doaj +3 more sources
The Impact of Audit Committe Characteristics on Audit Quality
Jurnal Akuntansi, 2019 This research was conducted to investigate the effect of audit committee characteristics on audit quality. The characteristics of the audit committee used in this study are the number of audit committees, number of audit committee meetings, audit ...
Paradisa Sukma, Yustrida Bernawati
doaj +3 more sources
BMC Pregnancy and Childbirth, 2021 Background Waterbirth is widely available in English maternity settings for women who are not at increased risk of complications during labour. Immersion in water during labour is associated with a number of maternal benefits.
H. Aughey +8 more
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Implementation Science, 2021 Background The Obstetric Anal Sphincter Injury (OASI) Care Bundle comprises four primary and secondary prevention practices that target the rising rates of severe perineal tearing during childbirth, which can have severe debilitating consequences for ...
Magdalena Jurczuk +8 more
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National clinical audit for hospitalised exacerbations of COPD
ERJ Open Research, 2020 Introduction Exacerbations of COPD requiring hospital admission are burdensome to patients and health services. Audit enables benchmarking performance between units and against national standards, and supports quality improvement.
John R. Hurst +5 more
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Impact of audit tenure and audit rotation on the audit quality: Big 4 vs non big 4
Cogent Economics & Finance, 2021 This paper examines the effect of audit tenure and audit rotation on audit quality. This study also examines whether this effect of the rotation is different between the Big 4 and non-Big 4 audit firm.
Dwi Martani +3 more
doaj +1 more source
Audit firm transparency disclosures and audit quality [PDF]
, 2021 This study examines whether audit firm transparency disclosures are associated with audit quality and explores the effect of audit firm size on this association.
Mihret, Dessalegn Getie +9 more
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Sustainability reporting quality and post‐audit financial reporting quality: Empirical evidence from the UK [PDF]
, 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
Habiba Al‐Shaer, Al-Shaer, Habiba
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Audit Quality and Seasoned Equity Offerings Methods [PDF]
, 2022 Using a sample of U.S. seasoned equity offering (SEO) during the period 2002-2017, we document that audit quality is associated with SEO issuance method choice.
Puwanenthiren, P. +4 more
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