Results 11 to 20 of about 581,754 (295)
, 2014 The primary aim of this report is to analyse changes in recent years in the market for the provision of non-audit services (NAS), with a particular focus on the joint provision of audit and non-audit services and the potential effects on independence and
Gwilliam, David +2 more
core +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
doaj +1 more source
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
doaj +1 more source
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
doaj +1 more source
Faktor-faktor yang Mempengaruhi Perilaku Disfungsional Auditor Serta Pengaruhnya terhadap Kualitas Audit (Auditor di Surabaya) [PDF]
, 2012 This research study factors that influence auditor's dysfunctional behavior and how dysfunctional behavior influence audit quality . That factors are time budget pressures, working paper review and supervision.
Herdjiono, M. V. (Maria)
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PHARMACEUTICAL QUALITY AUDITS: A REVIEW
International Journal of Applied Pharmaceutics, 2019 Auditing is a vital function within a pharmaceutical company nowadays. Quality audit is a review and evaluation of all or part of a quality system with the specific purpose of improving it. It is one of the means to examine pharmacy programs and ensures that the procedures and reimbursement mechanisms comply with the contractual and regulatory ...
Princy Agarwal, Amul Mishra
openaire +2 more sources
Audit Quality Reduction Behavior: A Literature Review
EkBis: Jurnal Ekonomi dan Bisnis, 2023 Audit quality has become an important issue for accounting professionals. The phenomenon of audit quality criticism from stakeholders such as users of financial statements and the government who shows dissatisfaction with financial statements will pressure auditors to improve audit quality.
Nafachatus Shachariyah, Sulis Rochayatun
openaire +1 more source
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
doaj +1 more source
A review of the concept and measures of audit quality across three decades of research [PDF]
, 2018 This study provides a comprehensive literature review of audit quality and it explores three decades of audit research (1980 to 2010). The DeFond and Zhang (2014) framework is used to present and discuss several perspectives on the concept and measures
Bras, Filomena Antunes +1 more
core +1 more source
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
doaj +1 more source