Results 91 to 100 of about 138,788 (305)

Dynamics of Audit Quality: Behavioural Approach and Governance Framework: UK Evidence [PDF]

open access: yes, 2013
The research objective is to study and analyse different factors potentially involved in influencing the measuring of auditor behaviour and audit quality that would lead to auditorsꞌ failure. It covers areas related to auditing, accounting, and corporate
NEHME, RABIH
core  

Pesticide MRLs as Trade Barriers: Evidence From Vietnam's Coffee and Rice Exporters

open access: yesAgribusiness, EarlyView.
ABSTRACT As tariffs have declined globally through bilateral and regional trade agreements, food safety standards have emerged as significant determinants of agricultural trade flows. This study examines the impact of maximum residue limits (MRLs) for five pesticides—Azoxystrobin, Chlorpyrifos, Chlorantraniliprole, Clothianidin, and Cyhalothrin—on ...
Nhat Mai Nguyen   +2 more
wiley   +1 more source

INTERVENING DEONTOLOGI MORAL EVALUATION AUDITOR DALAM PENGARUHNYA PEMBUATAN KEPUTUSAN BERBASIS ETIS DENGAN PERKEMBANGAN MORAL COGNITIVE

open access: yesJurnal Dinamika Akuntansi, 2014
Tujuan dari penelitian ini adalah untuk mengetahui pengaruh time pressure, risiko audit, perkembangan moral kognitif dan deontologi evaluasi moral yang menjadi tanda dini prosedur audit off dari karakteristik individu sisi dalam membuat keputusan etis ...
Emrinaldi Nur DP, Volta Diyanto
doaj  

The Attitudes of Iranian Professional Auditors toward the Audit Risk with Approach to public sector [PDF]

open access: yesحسابداری دولتی, 2015
Audit risk is the inability of an auditor in discovering errors or intentional miscalculations (i.e. fraud) while reviewing a company's or individual's financial statements.
Taher Davari, Mohammad Nazaripour
doaj  

A Risk-Limiting Audit in Denmark: A Pilot

open access: yes, 2017
The theory of risk-limiting audits is well-understood, at least mathematically. Such audits serve to create confidence in the reported election outcome by checking the evidence created during the election. When election officials introduce election technologies into the voting process, it is best to do this after the appropriate auditing framework has ...
openaire   +3 more sources

The oversight responsibilities of audit committees: the problems facing the development of audit committees in Egypt [PDF]

open access: yes, 2003
An increasing number of earnings restatements by publicly traded companies in the USA coupled with allegations of financial statement fraud and lack of responsible corporate governance have sharpened the ever increasing attention on corporate governance ...
Soliman, Mohamed Moustafa Youssef
core  

Effects of Outsourced Agricultural Extension Services on the Technical Efficiency and Financial Returns of Soybean Farms in Northern Cameroon

open access: yesAgribusiness, EarlyView.
ABSTRACT In the agricultural landscape of most developing countries, the last decade has witnessed the expansion of outsourced agricultural extension services. Private firms and nongovernmental organizations focused on delivering agricultural extension and advisory services to farmers have emerged.
Boris D. Soh Wenda   +3 more
wiley   +1 more source

Effective Factors in Client Acceptance Decision in Audit Firms [PDF]

open access: yesمطالعات تجربی حسابداری مالی, 2007
Despite information asymmetry between auditor and client that may result in adverse selection (undesirable client acceptance), auditor should evaluate all phases of audit engagement before establishing any relationship with prospective client.
Yahya Hassas Yeganeh   +1 more
doaj  

State Office of Risk Management internal audit services FY 2019

open access: yes, 2018
This is the the State Office of Risk Management internal auditing describe information on the assurance services, consulting services, and other activities of the internal audit ...
Texas. State Office of Risk Management.
core  

Audit Committees and Financial Reporting Quality [PDF]

open access: yes, 2013
This thesis examines the impact of audit committee characteristics on financial reporting quality in the context of a large sample of UK companies over the period 2007-2010.
Ghafran, Chaudhry
core  

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