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

