Results 11 to 20 of about 8,358,707 (356)
DETERMINANTS OF AUDIT QUALITY IN THE PUBLIC SECTOR
Jurnal Akuntansi dan Auditing, 2023 This study aims to provide a literature review on audit quality in the public sector. There are 15 articles used from 3 journal categories, namely Scopus quartile 2, international, and national indexed by Sinta 3 which were published from 2017 to 2021 ...
Rahmawaty Rahmawaty +2 more
semanticscholar +1 more source
Journal of Risk and Financial Management, 2022 This paper aims to explore external auditors’ perception of the use of artificial intelligence (AI) in the United Arab Emirates (UAE). It investigates whether there is a perception among external auditors toward the contribution of AI to audit quality ...
Noraini Noordin +2 more
semanticscholar +1 more source
Corporate Governance and Organizational Behavior Review, 2022 The study examines the impacts of using two dimensions of the technology acceptance model (TAM), perceived usefulness and perceived ease of use, on the adoption of big data analytics in auditing, and the subsequent impact on audit quality.
Bara’ah Al-Ateeq +4 more
semanticscholar +1 more source
, 2021 The purpose of this study is to establish the relationship between corporate governance attributes (board expertise, board independence and board role performance), internal audit quality and financial reporting quality using evidence from Uganda's ...
T. Kaawaase +3 more
semanticscholar +1 more source
Impact of Auditor Competence, Integrity, and Ethics on Audit Quality in Saudi Arabia
Open Journal of Accounting, 2021 This research is conducted to investigate the impact of auditor’s competency, integrity, and ethics on audit quality from the perceptions of auditors. The data is collected through questionnaires distributed to auditors in auditing firms in Saudi Arabia.
Sulaiman Alsughayer
semanticscholar +1 more source
Corporate Ownership and Control, 2021 The purposes of this study are to shed light, on the one hand, on the effect of audit committee characteristics, namely independent members in audit committee, a financial expert in audit committee, frequency of meetings and audit committee size on ...
S. Masmoudi
semanticscholar +1 more source
, 2021 Article history: Received: November 28, 2020 Received in revised format: December 28 2020 Accepted: February 7, 2021 Available online: February 7, 2021 Artificial intelligence (AI) systems have significantly changed the audit process; nevertheless, the ...
I. Albawwat, Yaser Saleh Al Frijat
semanticscholar +1 more source
Audit firm rotation and audit quality: a literature review
Revista de Studii Financiare, 2022 The purpose of the paper is to create a bibliometric analysis of studies published in the Web of Science database on audit rotation (AR). In order to capture the effects of the EU audit reform on this topic, the period analysed has been divided in two ...
Mariana-Cristina Bulucea
doaj +1 more source
The Effects of Auditor Tenure on Fraud and Its Detection [PDF]
, 2019 We examine the strategic effects of auditor tenure on the auditor's testing strategy and the manager's inclination to commit fraud. Most empirical studies conclude that longer tenure improves audit quality.
Patterson, Evelyn R. +2 more
core +1 more source
Audit Tenure, Audit Firm Reputation and Audit Quality Study on Indonesian Manufacture Companies
Jurnal AKSI (Akuntansi dan Sistem Informasi), 2022 The debate on audit quality still continues due to different results and arguments on audit tenure, audit firm reputation and audit quality. This study provides empirical evidence on the differentiation of audit quality by considering the audit tenure ...
David Pesudo, Kavita Devira Nugroho
doaj +1 more source