Results 21 to 30 of about 584,308 (293)
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
Jurnal 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
Auditing the auditors: the audit oversight board and regulating audit quality in Malaysia [PDF]
, 2015 The setting-up of the Malaysian Audit Oversight Board (AOB) in 2010 under the Securities Commission Amendment Act 2010 has extended the role of regulators into the statutory audit domain for public listed companies.
Ismail, Hashanah, Mustapha, Mazlina
core +1 more source
Statistical Methods for Auditing the Quality of Manual Content Reviews
, 2023 Large technology firms face the problem of moderating content on their online platforms for compliance with laws and policies. To accomplish this at the scale of billions of pieces of content per day, a combination of human and machine review are necessary to label content.
Xuan Yang, Andrew Smart, Daniel Theron
openaire +3 more sources
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
Impact of the audit committee on audit fees: A review and future research agenda
Cogent 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
أثر تطبيق مراجعة النظير في جودة التدقيق دراسة استطلاعية لعينة من المدققين الخارجيين
Tikrit Journal of Administrative and Economic Sciences, 2022 As a result of the developments of the modern business environment and the great expansion in the size of companies, the audit profession has become one of the most important professions due to its great role in meeting the needs of all users of ...
Imad Neamah, Khamayel Muhammad
doaj +1 more source
Peer Review : Upaya Meningkatkan Kualitas Jasa Firma Akuntan Publik
Journal 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
Audit Quality Review: An Analysis Projecting the Past, Present, and Future
Scientific 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
From peer review to PCAOB inspections: regulating for audit quality in the U.S. [PDF]
, 2016 This study reviews the existing literature on the U.S. peer review system and the Public Company Accounting Oversight Board (PCAOB) inspection system to assess our knowledge of audit regulation.
Löhlein, Lukas
core +2 more sources