Results 21 to 30 of about 622,889 (302)
Risk assessment in risk-oriented audits by internal audit units
Vestnik Tomskogo gosudarstvennogo universiteta. Ekonomika, 2022 The article combines the principles of risk management with the objectives of internal audit, defines and clarifies the concepts of risk management. Undoubtedly, external audit has a great influence on the formation of internal audit. This influence has both positive qualities, such as the use of the experience of highly qualified specialists from ...
Taras A. Zemtsov, Maksim A. Sorokin
openaire +1 more source
Audit mode change, corporate governance
China Journal of Accounting Research, 2015 This study investigates changes in audit strategy in China following the introduction of risk-based auditing standards rather than an internal control-based audit mode.
Limei Cao, Wanfu Li, Limin Zhang
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Effects of Earnings Management Mediator on the Relationship between R&D Costs and Audit Services Fees [PDF]
مجله دانش حسابداری, 2017 This research aimed to raise awareness of the fundamental questions regarding cost of research and development as powerful instrument for profit management in business cycle and economic fluctuations, and that this may affect audit fees.
Mohammad Reza Abbaszadeh (Ph.D) +2 more
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The Effects of Auditor Tenure on Fraud and Its Detection [PDF]
, 2019 We examine the strategic effects of auditor tenure on the auditor's testing strategy and the manager's inclination to commit fraud. Most empirical studies conclude that longer tenure improves audit quality.
Patterson, Evelyn R. +2 more
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Related party transactions and audit risk
Cogent Business & Management, 2021 Related Party Transactions (RPTs) are perceived as genuine transactions, which fulfill the economic needs of a company. However, the controlling shareholders may use RPTs as a tool for transferring the firm’s resources for their private benefit. The dual
Abdul Rasheed P. C +2 more
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The Role of The Internal Audit Management of Enterprise Risk Management
IJEBD (International Journal of Entrepreneurship and Business Development), 2018 The aim of the study to present the role of internal audit in the company. The role of internal audit in the company is very important to control not only the financial sector but also other sectors that have been determined by the management.
Siwidyah Desi Lastianti +2 more
doaj +1 more source
MathematicsThis study proposes Bayesian estimation of multivariate regular vine (R-vine) copula models with generalized autoregressive conditional heteroskedasticity (GARCH) margins modeled by Gaussian-mixture distributions.
Rewat Khanthaporn, Nuttanan Wichitaksorn
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Pediatric Blood &Cancer, EarlyView.ABSTRACT Objectives To identify predictors of chronic ITP (cITP) and to develop a model based on several machine learning (ML) methods to estimate the individual risk of chronicity at the timepoint of diagnosis. Methods We analyzed a longitudinal cohort of 944 children enrolled in the Intercontinental Cooperative immune thrombocytopenia (ITP) Study ...
Severin Kasser +6 more
wiley +1 more source
Audit Risk Management and Audit Effort in Small and Medium Audit Firms
Revista de Contabilidad: Spanish Accounting ReviewThe purpose of this paper is to analyze audit planning decisions of small and medium-sized Spanish audit firms and the resulting impact on audit risk and effort. Prior research examining audit risk overwhelmingly focuses on Big 4 audit firms, and little
Emiliano Ruiz-Barbadillo +3 more
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CREDIBILITY VERSUS MEASUREMENT OF VALUE OF A FINANCIAL STATEMENT CONSTITUENTS IN THE CONTEXT OF AUDITING RISK [PDF]
Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej, 2017 Preparing financial statements is essential for each business entity in order to transmit information necessary for the intended user. The statements must reflect current financial situation of the company on the basis of which it will be possible to ...
Wioletta Świeboda
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