Results 291 to 300 of about 712,398 (352)

The Effect of Financial Disruption, Profitability and Audit Quality on Audit Report Lag (Empirical Study on Manufacturing Companies on the IDX for the 2018 – 2022 Period)

Robert Lau, Apollo Daito
openalex   +2 more sources

Compliance With the British Association of Urological Surgeons (BAUS) Standards on Ureteric Stent Documentation: A Retrospective Clinical Audit. [PDF]

Cureus
Elmadani A.
europepmc   +1 more source

The Role of Financial Performance, Audit Quality, and Corporate Social Responsibility on Firm Value Through Cost of Capital as Mediation

Ahmad Taufik, Anwar Sanusi, Prihat Assih
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Evaluating Adherence to the National Institute for Health and Care Excellence (NICE) Guidelines in the Management of First-Presentation Low Back Pain: A Retrospective Audit in Primary Care. [PDF]

Cureus
Khalid A, Khalid R.
europepmc   +1 more source

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Audit quality

Managerial Auditing Journal, 2014
The importance of fostering more accurate audits has been heightened by a series of high-profile accounting scandals at the beginning of the millennium. These scandals prompted more stringent regulations over corporate governance and financial reporting and the creation of audit oversight bodies as the Public Company Accounting Oversight Board (PCAOB)
Knechel, W.R., Shefchik, L.B.
  +7 more sources

Measuring audit quality

Review of Accounting Studies, 2019
We document 45 specific allegations related to audit deficiencies based on GAAS, as detailed in 141 AAERs and 153 securities class action lawsuits over the violation years 1978–2016. Next, we use these allegations to validate popular proxies of audit quality.
Shivaram Rajgopal, Suraj Srinivasan, Xin Zheng   +2 more
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Audit Partner Identification and Audit Quality

SSRN Electronic Journal, 2019
This paper studies the effects of disclosing the audit engagement partner’s identity on individual and partnership incentives and overall audit quality. We model a collective decision problem, incorporating individual engagement partners’ preferences with the partnership’s choice of internal quality control.
Kyungha Kari Lee, Carolyn B. Levine
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Mandatory Audit Firm Rotation and Audit Quality

European Accounting Review, 2014
AbstractIn a setting where mandatory audit firm rotation has been effective for more than 20 years (i.e. Italy), we analyse changes in audit quality during the auditor engagement period. In our research setting, auditors are appointed for a three-year period and their term can be renewed twice up to a maximum of nine years.
Cameran, Mara, Prencipe, Annalisa, Trombetta, Marco   +2 more
openaire   +2 more sources