Supplemental datasets for the examination of the revival of large consulting practices at the big 4 and audit quality. [PDF]
Donelson DC +3 more
europepmc +1 more source
ABSTRACT Amidst a recent surge in US goat meat imports to meet growing demand, this study contributes to the meat demand literature by examining consumer preferences for goat meat, a relatively healthy and environmentally friendly alternative to other popular meats.
Binod Khanal +2 more
wiley +1 more source
The provision on non-audit services by auditors: Let the market evolve and decide [PDF]
The provision of non-audit services by auditors to their audit clients reduces total costs, increases technical competence and motivates more intense competition.
Benito Arruñada
core
Traceability of Agri‐Food Products: The Key to Conscious Trade
ABSTRACT Globalization and growing concerns about sustainability have led to improvements in product traceability, quality, and sustainability. Traceability contributes to environmental protection and supports sustainable development by fostering transparency in agricultural practices and encouraging the responsible use of resources.
Scarlett Queen Almeida Bispo +5 more
wiley +1 more source
PENGARUH ROTASI KAP, AUDITTENURE,DAN REPUTASI KAP TERHADAP KUALITAS AUDIT PADA PERUSAHAAN MANUFAKTUR
This research aims to explaine mandatory rotation of audit firm, audit tenure, and accounting firm reputation toward audit quality, measured by discretionary accruals.
Siska Nurhayati, Sawitri Dwi Prastiti
doaj
The Importance of Audit Firm Characteristics and the Drivers of Auditor Change in UK Listed Companies [PDF]
This paper explores the importance of audit firm characteristics and the factors motivating auditor change based on questionnaire responses from 210 listed UK companies (a response rate of 70%).
Fearnley, Stella +3 more
core
Relaxation of Access Regulations for Securities Audit and Audit Quality : Evidence from the Implementation of China's New Securities Law [PDF]
Ensuring high-quality audits is essential for preserving the professional reputation of auditors and safeguarding the stability and health of capital markets.
Zhang, Lu, Sophee Sulong, Balia
core +1 more source
Pesticide MRLs as Trade Barriers: Evidence From Vietnam's Coffee and Rice Exporters
ABSTRACT As tariffs have declined globally through bilateral and regional trade agreements, food safety standards have emerged as significant determinants of agricultural trade flows. This study examines the impact of maximum residue limits (MRLs) for five pesticides—Azoxystrobin, Chlorpyrifos, Chlorantraniliprole, Clothianidin, and Cyhalothrin—on ...
Nhat Mai Nguyen +2 more
wiley +1 more source
Audit evidence – top argument for final audit opinion [PDF]
The following research aims to emphasize the importance of audit evidences, their quality characteristics and the professional judgment used to measure and to evaluate them in order to express their final audit opinion.
Ana MORARIU +4 more
core
The Australian Government performance measurement and reporting framework - pilot project to audit key performance indicators [PDF]
This report presents the results of a key perfomance indicator (KPI) audit pilot project, which was designed to assess the status of the Australian Government performance measurement and reporting framework.The report concludes that it is time for ...
core

