Results 11 to 20 of about 8,478,060 (300)
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
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
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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
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Management Intercultural, 2020 Defining the concept of “audit quality” is an important undertaking, as it allows all stakeholders to determine whether the quality of an audit is improving over time or, conversely, is on the decline.
Paul Catalin PĂCURARU-IONESCU
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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
Influence Audit Fee, Tenure Audit And KAP Rotation On Audit Quality
Jurnal Ilmiah Akuntansi Kesatuan, 2023 The purpose of this research is to prove that the influence audit fees, KAP rotation, and tenure audit on the quality of audits of state-owned banking staff located in Indonesia.
Widy Nurcahyani +3 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
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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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