Results 81 to 90 of about 622,021 (201)

The Analysis of Relationship Between Digital Transformation, Audit Risk, and Professional Skepticism Towards Audit Quality

Jurnal Akuntansi
Purpose - 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  

Digital audit talent’s impact on audit digitization and detection risk

Scientific Reports
In the global wave of digital transformation, the extent to which digital audit talent mitigates detection risk remains understudied. This study investigates whether and how the adequacy of digital audit talent reduces the level of detection risk through
Lijun Liang, Tongxin Dai, Litong Cui, Meng Song   +3 more
doaj   +1 more source

INTERNAL AUDIT - A KEY ELEMENT OF CORPORATE GOVERNANCE IN CREDIT INSTITUTIONS [PDF]

The world has always been in constant change and evolution, but the rate atwhich changes and the evolution of humanity take place has dramatically increased over thepast 70 years.
Ciprian Mihailescu, Corina Ducu
core  

Combining small and large firm advantages in innovation: theory and examples [PDF]

This study examines the effect of litigation risk on auditors' willingness to yield to management pressure and to omit audit steps of the audit program in case of budget pressure.
Vossen, Robert W.
core   +1 more source

INTERNAL AUDIT: DEFINING, OBJECTIVES, FUNCTIONS AND STAGES [PDF]

This article aims, through a detailed presentation as to provide clarification for a better understanding of what internal audit definition, objectives, functions and stages of its development mean.
Daniela Petrascu
core  

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
core  

The role of risk management and governance in determining audit demand. [PDF]

Most prior research into audit fees has been based on a theoretical model which treats audit fees as the by-product of a production function (Simunic, 1980) hereby ignoring potential demand forces that may drive the level of the audit fee.
Knechel, W, Willekens, Marleen
core  

Tipe Kepribadian, Penerimaan Perilaku Disfungsional dan Keputusan Audit [PDF]

, 2017
: Type of Personality, Acceptance of Dysfunctional Behavior and Audit Judgment. This study aimed to describe the type of personality, acceptance of dysfunctional behavior toward audit judgment. This research was conducted in the province of Central Java,
Kristianti, I. (Ika)
core  

Northern Territory safe streets audit [PDF]

This audit examined crime and safety issues in the Northern Territory urban communities of Darwin, Katherine and Alice Springs to help inform effective strategies to reduce the actual and perceived risk of victimisation. Abstract This Special Report is
Anthony Morgan, Emma Williams, Johanna Funk, Lauren Renshaw   +3 more
core   +1 more source

Enterprise risk audit

, 2014
Dans l’entreprise, le risque est omniprésent, indispensable à la création de valeurs tout en étant redoutéen raison des conséquences qu’il peut produire. Pour autant, pour toute entreprise s’inscrivant dansune démarche de gestion préventive de ses risques, le risque peut s’avérer un véritable levier deperformance.
openaire   +1 more source