Results 31 to 40 of about 15,028,562 (329)
Audit Quality Improvement and the Role of Risk: Audit as a Moderator
Australasian Business, Accounting and Finance Journal, 2023 The audit process used by the auditor directly impacts audit quality. The auditor's attitude and cognitive abilities are crucial for finishing the Audit and play a significant part in the decision-making process.
Edy Sujana, Nyoman Ari Surya Dharmawan
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THE RISKS IN THE AUDIT ACTIVITY [PDF]
Annals of the University of Petrosani: Economics, 2011 Following the bankruptcy of large firms (Enron, Parmalat, WorldCom) due to incompetence and failure of procedures is necessary to improve the audit work, paying special attention to risk management and taking into account the recommendations of the auditors.
Maria Moraru, Franca Dumitru
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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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Risk-Limiting Audits for Condorcet Elections
, 2023 15 pages, accepted for Voting'23.
Michelle L. Blom +3 more
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Analysis the relationship between tone of financial report and audit risk
Хабаршысы. Экономика сериясы, 2020 Nowadays, in the competitive environment, to conduct a high-quality audit, auditors try to use any available information. The audit quality depends on the amount of audit risk that determines the efforts of the audit company.
A.S. Kzykeyeva, S.T. Mirzhakypova
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Audit committee effectiveness, bank efficiency and risk-taking: Evidence in ASEAN countries
Cogent Business & Management, 2022 This study investigates the inter-relationship between audit committee effectiveness, bank efficiency and risk-taking in seven ASEAN countries for the period 2010–2019.
Quang Khai Nguyen
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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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Data and MetadataIntroductionThis paper aims to explore the impact of internal audit governance factors on the risk-based auditing adoption of commercial banks in Jordan. The population targeted in this paper were managers of the accounting and finance departments in the
Anber Abraheem Shlash Mohammad +6 more
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Audit risk and rent extraction: Evidence from a randomized evaluation in Brazil
Journal of Development Economics, 2018 We report results from a randomized policy experiment designed to test whether increased audit risk deters rent extraction in three areas of local government activity in Brazil: procurement, health service delivery and cash transfer targeting.
Yves Zamboni, S. Litschig
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Heliyon, 2021 By utilizing the Fixed effect and GMM estimators for a sample of 57 Islamic banks and 102 conventional banks from 10 countries for the period 2002–2018, we examine the effect of the audit committees' and Sharia committees' effectiveness on the bank risk ...
Quang Khai Nguyen
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