Results 21 to 30 of about 581,754 (295)

Impact of the audit committee on audit fees: A review and future research agenda

open access: yesCogent Business & Management, 2023
Over the last decades, research on the relationship between audit committees (ACs) and audit fees (AFs) has been increasing. Although numerous scholars have studied this topic, to the best of our knowledge, there is no systematic literature review (SLR ...
Michail Nerantzidis   +4 more
doaj   +1 more source

Peer Review : Upaya Meningkatkan Kualitas Jasa Firma Akuntan Publik

open access: yesJournal of Accounting and Investment, 2016
In recent years, most people ask qualities of CPA firm’s work in accounting and auditing services. In response to the call for more accountability, public accountants should make “audit” or review to their work and disclose more detail their operations ...
Harjanti Widiastuti
doaj   +1 more source

What do we know about how to do audit and feedback? Pitfalls in applying evidence from a systematic review

open access: yesBMC Health Services Research, 2005
Background Improving the quality of health care requires a range of evidence-based activities. Audit and feedback is commonly used as a quality improvement tool in the UK National Health Service [NHS].
Young J   +5 more
doaj   +1 more source

Audit Quality Review: An Analysis Projecting the Past, Present, and Future

open access: yesScientific Annals of Economics and Business, 2023
Literature on audit quality remains plenteous, with researchers contemplating the area for 'forever and a day’. The present study proposes synthesising the existing literature on audit quality, discerning the prominent themes and providing future ...
Niva Kalita, Reshma K. Tiwari
doaj   +1 more source

Effect of Audit Committee characteristics on Audit Quality: A Critical Literature Review

open access: yesJournal of Advanced Research in Economics and Administrative Sciences, 2020
Purpose: The aim of the paper is to present a critical literature review of the impact of audit committee characteristics (ACCs) on audit quality and to identify any research gaps in the field of audit quality. The aim is also to establish, if any, research gaps in the area of audit quality and to recommend any for potential research.
Sharhan, Alaallah A. M., Bora, Chandan
openaire   +3 more sources

Does Engagement Partners’ Effort Affect Audit Quality? With a Focus on the Effects of Internal Control System

open access: yesRisks, 2021
An audit team includes engagement partners, CPAs, and staff. Among them, partners play a vital role in performing tasks that require expertise and experience, such as analyzing and understanding the industry, and supervising the overall audit process. In
Suyon Kim
doaj   +1 more source

Multicenter evaluation of computer automated versus traditional surveillance of hospital-acquired bloodstream infections [PDF]

open access: yes, 2014
Objective.Central line–associated bloodstream infection (BSI) rates are a key quality metric for comparing hospital quality and safety. Traditional BSI surveillance may be limited by interrater variability. We assessed whether a computer-automated method
Borlawsky, Tara B   +9 more
core   +2 more sources

Biobank quality management in the BBMRI.be network [PDF]

open access: yes, 2019
From as early as 2005, different guidelines and quality standards covering biobank activities and sample handling methods have been developed to improve and guarantee the reproducibility of biomarker research.
Bekaert, Sofie   +6 more
core   +2 more sources

Audit Quality, Auditor's Follow-up Recommendations (Emphasis on Specific Point Paragraph) and Auditor's Opinion [PDF]

open access: yesIranian Journal of Accounting, Auditing & Finance, 2019
Considering the importance of the audit objective, which creates reasonable assurance about the financial statements and the importance of the audit process to collect sufficient and adequate audit evidence, the audit quality is considered one of the ...
Arezoo Aghaei Chadegani   +1 more
doaj   +1 more source

The Influence of Audit Fee, Audit Tenure, and Auditor Competency on Audit Quality: A Systematic Review

open access: yesJurnal Ilmiah Manajemen Kesatuan, 2023
Financial audit reports play a crucial role in corporate decision-making, and their quality is impacted by various factors such as audit fees, audit tenure, and auditor competency. Audit fees refer to the costs associated with audit services, audit tenure signifies the duration of the audit firm's responsibility, and auditor competency encompasses the ...
Ega Fadila   +3 more
openaire   +1 more source

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