WHAT INFLUENCES STUDENTS' EXPECTATIONS IN WHAT REGARDS GRADES? [PDF]
After a period of studying a certain subject, students form an opinion about it and begin having certain expectations. These expectations and the degree in which, in the end, they fulfil, contribute to the reputation of the university.
Mare Codruta +3 more
doaj
THE MEASUREMENT OF COMPLIANCE WITH INTERNATIONAL ISA700: THE CASE OF AUDIT REPORTS PUBLISHED BY THE BIG ACCOUNTING FIRMS IN TUNISIA [PDF]
This article examines the form and content of auditor¿s report published by Tunisian auditors who represent international auditing firms. It measures the compliance of these reports with elements enumerated by International standard on auditing (ISA700).
María Consuelo Pucheta +1 more
core
A Contest with the Taxman: The Impact of Tax Rates on Tax Evasion and Wastefully Invested Resources [PDF]
We develop a moral hazard model with auditing where both the principal and the agent can influence the probability that the true state of nature is verified.
Ralph-C Bayer
core
Quo vadis accounting and auditing in Turkey [PDF]
The main purpose of the research was to illustrate the history of accounting and auditing in Turkey. It is found that auditing has evolved through a number of stages.
Pérez Poch, Antoni +1 more
core +1 more source
From Grantmaker to Federal Grantee: Risks and Rewards: Lessons Learned From the Social Innovation Fund [PDF]
Offers advice about partnerships between philanthropy and government from three grantmakers participating in the Social Innovation Fund, including the need to assess capacity in key areas such as communications, fundraising, and accounting and ...
core
An Empirical Study on Audit Expectation Gap: Role of Auditing Education in Bangladesh. [PDF]
Audit expectation gap is the difference between what auditors actually do and what third parties think auditors do or should do in conducting the audit practice.
Rehana, Fowzia
core +1 more source
Strategic Tax Collection and Fiscal Decentralisation: The Case of Russia [PDF]
In a centralized federation, where tax rates and taxation rules are set by the federal government, manipulating the thoroughness of tax auditing and the effectiveness of tax collection could be attractive for regional authorities because of a variety of ...
Alexander Libman, Lars P. Feld
core
Optimal auditing with scoring: theory and application to insurance fraud [PDF]
This article makes a bridge between the theory of optimal auditing and the scoring methodology in an asymmetric information setting. Our application is meant for insurance claims fraud, but it can be applied to many other activities that use the scoring ...
Dionne, Georges +2 more
core +1 more source
Pengaruh Audit Delay, Fee Audit, Audit Tenure Terhadap Kualitas Audit
The purpose of writing this article is to determine the effect of audit delay, audit fees, and audit tenure on audit quality. This article was carried out by conducting a literature study from various research that has been carried out. The purpose of writing this article is to build a hypothesis of the influence between variables to be used in further
null Shopia Aulia Tasya +1 more
openaire +1 more source
ENVIRONMENTAL PROTECTION IN ROMANIA THROUGH EUROPEAN STRUCTURAL FUNDS – A SPATIAL ECONOMETRICS APPROACH [PDF]
European Structural Funds have been created with the clear goal to redistribute money among European Union members in such a way as to help poorer regions diminish the gaps between them and the richer ones. The present study assesses this problem for the
Mare Codruta +3 more
doaj

