Assessing the Relation among Audit Detection Risk, Audit Market Competition Environment and Audit Services Fee [PDF]
مجله دانش حسابداری, 2021 Objective: External auditors play an essential role in enhancing the quality of accounting information and reducing the information asymmetry problem between inside & outside stakeholders such as shareholders, creditors and managers.
Mohammad Hassani
doaj +1 more source
The Effect of Audit Experience and Audit Risk on Audit Judgment with Auditor’s Perceptions of the Code of Ethics of Public Accountants as Moderating Variables [PDF]
E3S Web of Conferences, 2022 This research purposes to empirically analyze the effect of audit experience on audit judgment, to determine auditor’s perception of the code of ethics of public accountants as moderating variable that affect audit experience on audit judgment, to assess
Merdekawati Eka
doaj +1 more source
Zhongguo shipin weisheng zazhi, 2020 Objective To achieve a high degree of process-oriented and automated decision-making on food safety risk assessment and data fusion among various business units.
Pengcheng REN +6 more
doaj +1 more source
The Impact of Intangible Assets and Intellectual Capital on Audit Risk [PDF]
Iranian Journal of Accounting, Auditing & Finance, 2020 The present study is concerned about the impact of intangible assets and intellectual capital on audit risk and fees in listed firms on the Tehran Stock Exchange.Regression estimation with panel data method is used to estimate the model.
Hosein Mohammadzadeh
doaj +1 more source
Quantitative risk model of hazardous chemicals in foodstuffs in computer system
Zhongguo shipin weisheng zazhi, 2020 Objective To quickly and automatically evaluate the risk of hazardous chemical substances in food quickly and automatically. Methods Based on the Spring MVC framework, a quantitative assessment model of food chemicals was integrated and a visualization ...
Liang SU +8 more
doaj +1 more source
Cyber risk prediction through social media big data analytics and statistical machine learning
Journal of Big Data, 2019 As a natural outcome of achieving equilibrium, digital economic progress will most likely be subject to increased cyber risks. Therefore, the purpose of this study is to present an algorithmic model that utilizes social media big data analytics and ...
Athor Subroto, Andri Apriyana
doaj +1 more source
Suma de Negocios, 2023 Introducción/objetivo: la auditoría forense se especializa en obtener evidencia y transformarla en prueba legal cuando se presentan procesos penales. El propósito de este artículo es identificar los riesgos de auditoría, los elementos del fraude y la ...
Vicente René Encalada Encarnación
doaj +1 more source
Analysis the relationship between tone of financial report and audit risk
Хабаршысы. Экономика сериясы, 2020 Nowadays, in the competitive environment, to conduct a high-quality audit, auditors try to use any available information. The audit quality depends on the amount of audit risk that determines the efforts of the audit company.
A.S. Kzykeyeva, S.T. Mirzhakypova
doaj +1 more source
THE IMPACT OF PANDEMIC RESTRICTIONS ON MAINTAINING LOYALTY TO THE PRINCIPLES OF PROFESSIONAL ETHIC IN AUDIT [PDF]
Journal of Social Sciences, 2022 Noticing the growing interest of the auditing profession in providing services to the users at the highest level of performance, it has appeared an increasingly stringent need for ethical standards, which purpose is to promote the ethics culture in the ...
ȘOIMU, Sergiu
doaj +1 more source
the Impact of Monopoly or Industry Competition on Pricing of External Audit Services [PDF]
مطالعات تجربی حسابداری مالی, 2016 Existing theories predict two contradict relation between industry competition and audit fees. Industry competition reduces the agency problem between manager and stockholder of firms and also increases the accuracy of financial statement.
Ali Ebrahimi Kordlar +2 more
doaj +1 more source