Results 21 to 30 of about 15,028,562 (329)
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
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Cyber risk prediction through social media big data analytics and statistical machine learning
Journal of Big Data, 2019 As a natural outcome of achieving equilibrium, digital economic progress will most likely be subject to increased cyber risks. Therefore, the purpose of this study is to present an algorithmic model that utilizes social media big data analytics and ...
Athor Subroto, Andri Apriyana
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THE IMPACT OF PANDEMIC RESTRICTIONS ON MAINTAINING LOYALTY TO THE PRINCIPLES OF PROFESSIONAL ETHIC IN AUDIT [PDF]
Journal of Social Sciences, 2022 Noticing the growing interest of the auditing profession in providing services to the users at the highest level of performance, it has appeared an increasingly stringent need for ethical standards, which purpose is to promote the ethics culture in the ...
ȘOIMU, Sergiu
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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
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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
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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
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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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Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej, 2016 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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A multi-objective optimization approach for integrated risk-based internal audit planning
Annals of Operations Research, 2023 Annual audit planning is a multi-criteria decision-making problem faced by internal audit departments of all organizations. Due to the constrained audit resources, the planning process primarily involves the analysis and evaluation of complex factors for
Xiong Wang +2 more
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Accounting Personnel Quality, Audit Risk, and Auditor Responses
Social Science Research Network, 2020 This study draws on human capital theory to measure the quality of accounting personnel based on their education level and investigate whether the education level of the client firm’s accounting personnel affects auditors’ assessment of audit risk by ...
F. Gul +4 more
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