Results 21 to 30 of about 8,478,060 (300)
, 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
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
doaj +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
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
, 2021 The extant literature and corporate governance regulations suffer from a tight focus on audit committee (AC) financial expertise as a mean of improving the AC’s oversight role.
Salem Alhababsah, Sina Yekini
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
Study on factors affecting audit fees and audit quality through auditors’ perceptions: Evidence from an emerging economy [PDF]
Problems and Perspectives in Management, 2022 Audit fees and audit quality have received the attention of stakeholders, clients, audit firms, and third parties. Each subject has its own opinion on determining influencing factors and their relationship.
Hau Nguyen Van +4 more
doaj +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 Effect of Independence and Integrity on Audit Quality: Is There A Moderating Role for E-Audit? [PDF]
Journal of Economics, Business & Accountancy Ventura, 2021 The financial statements must be reliable and become a benchmark in considering an audit decision on the financial statements. In order for this to be achieved, independence and integrity is required in carrying out the audit process.
Diza Dianeke Budi Prabowo, Dwi Suhartini
doaj +1 more source
Do key audit matters (KAMs) matter? Auditors’ perceptions of KAMs and audit quality in Finland
, 2021 Purpose Key audit matters (KAMs) in International Standard for Auditing, 701 seek to enhance the value of the auditor’s report by increasing the transparency of how the audit was performed.
A. Rautiainen +2 more
semanticscholar +1 more source