Results 21 to 30 of about 622,021 (201)
The Effects of Characteristics of the Board of Commissioners and Audit Committee on the Level of Risk Disclosure in Financial Sector Service Companies in the Banking Sector Listed on the Indonesia Stock Exchange in the Period 2015-2017 [PDF]
, 2019 The aim of this study is to examine the effects of the board of commissioners and audit committee characteristics such as the proportion of independent commissioners, the board of commissioner size, frequency of board meetings, audit committee size, the ...
Auliya, M. (Meiliani) +1 more
core +1 more source
International Journal of Economics and Business Administration, 2019 Purpose: The purpose of this study is the development of an audit risk model based on the decomposition of classical Audit Risk Model (ARM) with the addition of elements to assess the risks associated with various aspects of the task. Design/Methodology/Approach: The classical ARM is the basis of our model.
Arzhenovskiy, S. V. +3 more
openaire +3 more sources
Risk Based Audit oleh Satuan Kerja Audit Intern pada PT. Bank JAT
Jurnal Ekonomi Akuntansi dan Manajemen, 2018 Based on Indonesia Bank Regulation Number 11/25/PBI/2009 about changes to the regulations of Bank of Indonesia Number 5/8/PBI/2003 which requires commercial banks in Indonesia to apply risk management in banking activities.
Devi Afifah Sukmawardhani Achmad
doaj +1 more source
, 2021 The article discusses the features of building an internal audit system for the economic security of an enterprise. Special emphasis is placed on a risk-based approach to internal audit. A flowchart of the risk-based approach is proposed in which its main advantages are written.
Anguelina Tepegendjiyan +2 more
openaire +2 more sources
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
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
Constructing the Audit Risk Assessment by the Audit Team Leader When Planning: Using Fuzzy Theory
Mathematics, 2021 The aim of this study is to construct the assessment of the expected audit risk by the audit team leader (ATL) during the planification phase of the audit.
Luis Porcuna-Enguix +3 more
doaj +1 more source
Managerial overconfidence and audit fees [PDF]
بررسیهای حسابداری و حسابرسی, 2015 Overconfidence or excessive self-confidence in general can be defined as a groundless belief about individual’s cognitive abilities, judgments and intuitive reasoning.
Yahya Hasas Yeganeh +2 more
doaj +1 more source
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
doaj +1 more source
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
doaj +1 more source