Results 101 to 110 of about 622,889 (302)
Jurnal AkuntansiPurpose - The objective of this study is to examine how audit quality is affected by audit risk, professional skepticism, and digital transformation at Public Accounting Firms (KAP).
Callista Tjia, Puji Astuti Rahayu
doaj
Jurnal 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 FUTURE PERSPECTIVES OF THE INTERNAL AUDIT FUNCTION [PDF]
The aim of the paper is to provide an overview over the challenges and opportunities thatinternal auditors are going to face with, in the context of current economic and financial worldwide crisis.Using fundamental type of research, but also combining ...
Atanasiu Pop +2 more
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Agribusiness, EarlyView.ABSTRACT The cocoa‐chocolate value chain faces significant environmental and social challenges, driving firms to adopt sustainability strategies ranging from individual practices to third‐party certifications. This study investigates the factors associated with these strategies by analyzing 304 cocoa‐chocolate companies using firm‐level data from the ...
Stella Marschner +3 more
wiley +1 more source
The Attitudes of Iranian Professional Auditors toward the Audit Risk with Approach to public sector [PDF]
حسابداری 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
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Representing, planning and evaluating audit evidence with belief function theory. [PDF]
This paper presents a framework for the representation, planning and evaluation of uncertain audit evidence using a belief-function approach. We only consider the case of a financial statement audit.
Van den Acker, C, Vanthienen, Jan
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PENGARUH KUALITAS AUDIT, DEFAULT RISK, DAN KARAKTERISTIK PERUSAHAAN TERHADAP EARNINGS RESPONSE COEFFICIENT PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2009-2013 [PDF]
, 2015 This study aims to test the influence of audit quality, default risk, firm size, and profitability to earnings response coefficient either simultaneously or partially on companies listed in Indonesia Stock Exchange in 2009-2013. The research type used in
Nabila Muharamah
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Traceability of Agri‐Food Products: The Key to Conscious Trade
Agribusiness, EarlyView.ABSTRACT Globalization and growing concerns about sustainability have led to improvements in product traceability, quality, and sustainability. Traceability contributes to environmental protection and supports sustainable development by fostering transparency in agricultural practices and encouraging the responsible use of resources.
Scarlett Queen Almeida Bispo +5 more
wiley +1 more source
Effective Factors in Client Acceptance Decision in Audit Firms [PDF]
مطالعات 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
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CONSIDERATIONS ON THE PLANNING OF THE FINANCIAL AUDIT MISSION [PDF]
In order to exercise efficiently the financial audit it is required to adequately plan it, for each individual mission. This document synthesizes the essential aspects which must be taken into account by the auditors and divides them into groups ...
Cristian Dragan +2 more
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