Results 21 to 30 of about 712,398 (352)

THE ASSESSING CRITERIA OF AUDIT QUALITY IN ORGANIZATIONS

open access: yesResearch on Enterprise in Modern Economy Theory and Practice, 2016
Auditing is the antidote to the crisis of confidence to the other side. Requires activation of impartial, independent sides to ensure a higher degree of objectification assessment processes, including the conduct of their risks. The purpose of the audit
Krystyna Lisiecka   +1 more
doaj   +1 more source

A catalogue quality audit tool [PDF]

open access: yes, 2002
The current need for performance measurement and quality targets for services to users requires suitable performance indicators for libraries to use.
Chapman, Ann, Massey, Owen
core   +2 more sources

Komite Audit Sebagai Pemoderasi Pengaruh Workload dan Masa Perikatan Audit Pada Kualitas Audite

open access: yesJurnal Ilmiah Akuntansi dan Bisnis, 2016
This  research  aims to find empirical evidence  about the impact  of  workload  and  audit tenure  on  audit quality  and  using audit  committee  as  a  moderating  variable.
Theresia Julina Rusli   +1 more
doaj   +1 more source

Auditor changes and tendering: UK interview evidence [PDF]

open access: yes, 1998
Competitive pressures in the audit market have led to aggressive fee renegotiation and tendering by companies. This paper reviews microeconomic tender theory and finds it to be of limited value in the audit context.
Beattie, V., Fearnley, S.
core   +1 more source

Dinamika Tim Audit Dan Kualitas Audit

open access: yesJurnal Manajemen Teori dan Terapan, 2016
Audit quality is an important outcome of the work performed by audit team. Works of audit firm generally performed by team and teamwork performance will lead to a good audit quality. Good audit quality, in turn, will result in good audit report.
Yefta Andi Kus Nugroho   +1 more
doaj   +1 more source

Quality audit typology and methodology

open access: yesBuhalterinės Apskaitos Teorija ir Praktika, 2014
The methodology of audit is extensively researched both foreign and Lithuanian authors, but there isn’t a full theory of audit, in which is mentioned all the currently existing types of audit.
Indrė Pečiulytė, Juozas Ruževičius
doaj   +1 more source

Data quality predicts care quality: findings from a national clinical audit [PDF]

open access: yes, 2020
Background: Missing clinical outcome data are a common occurrence in longitudinal studies. Data quality in clinical audit is a particular cause for concern. The relationship between departmental levels of missing clinical outcome data and care quality is
Bechman, Katie   +6 more
core   +1 more source

The Impact of Audit Committe Characteristics on Audit Quality

open access: yesJurnal 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   +1 more source

Innate and discretionary accruals quality and corporate governance [PDF]

open access: yes, 2010
This paper extends previous research on the association between corporate governance mechanisms and accruals quality. We derive measures of the discretionary and innate components of accruals quality and regress them against corporate governance ...
Kent, Pamela   +2 more
core   +1 more source

The Interrelation between Audit Quality and Managerial Reporting Choices and Its Effects on Financial Reporting Quality [PDF]

open access: yes, 2019
Two distinct lines of research have been dedicated to empirically testing how financial reporting quality (measured as the earnings response coefficient or ERC) is associated with management's choice of reporting bias and with audit quality.
AICPA   +8 more
core   +1 more source

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