Results 1 to 10 of about 98,100 (114)
Regulating the Audit Quality and Deprofessionalisation of the Auditing Profession
Asian Journal of Accounting Perspectives, 2014 There has been considerable criticism of the auditing profession from the public following a series of corporate failures. Consequently, this has led to reform in the auditing regulatory framework.
Noor Adwa Sulaiman +2 more
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Perspectives of Audit Quality: An Analysis
Asian Journal of Accounting Perspectives, 2018 Research aim: This paper reviews the research literature and publications relevant to audit quality. The authors identify three main perspectives (academic research, professional and regulatory) related to audit quality that could add to our ...
Noor Adwa Sulaiman +2 more
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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
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Scientific Mapping of the Literature on Internal Audit Quality [PDF]
مطالعات تجربی حسابداری مالی, 2023 This study aims to conduct a literature review on internal audit quality literature using bibliometrics methods, including time-trend and impact analysis of studies, journals, authors, institutions, and countries.
Bita Mashayekhi +2 more
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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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The impact of audit data analytics on audit quality and audit review continuity in Thailand [PDF]
AJAR (Asian Journal of Accounting Research), 2023 Purpose – The main objective of this study is to examine the impact of audit data analytics (ADA) on audit quality (AQ) and audit review continuity (ARC).
Kanthana Ditkaew, Muttanachai Suttipun
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Quality in neonatal mortality audits: Results of pilot study from district of Dhule, Maharashtra
Journal of Family Medicine and Primary Care, 2023 Introduction: As per WHO guidelines, it is important to have quality among mortality audit documents to improve outcome in health services. Objective: To assess quality of facility-based neonatal mortality audits implementation. Methodology: Mixed-method
Bhanupriya Shivshankar Pande +4 more
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Cogent Business & Management, 2022 This paper investigates the effect of the application of standard audit hour on audit quality under the external audit law in Korea. As a result of empirical analysis, first, it is confirmed that the absolute value of the discretionary accrual decreased ...
Kyong-Yong Kim, Kyunbeom Jeong
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Heliyon, 2022 Internal audit quality is the foundation for a company's survival and development across the world. As a result, global efforts have been made to develop a scientific and accurate evaluation index for internal audit quality.
Ren Kai +3 more
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Quality Control of Audit Services Rendering in the Context of External Inspections
Статистика України, 2018 Statements of the key legal acts regulating quality control of audit services in Ukraine are studied. A review of studies on quality control, conducted by distinguished national scientists, is made.
O. V. Shchyrska, Ye. O. Kushnir
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