Anti-evasion auditing policy in thepresence of common income shocks [PDF]
When fairly homogeneous taxpayers are affected by common incomeshocks, a tax agency's optimal auditing strategy consists of auditing alow-income declarer with a probability that (weakly) increases with theother taxpayers' declarations.
Miguel Sanchez
core
Pengaruh Audit Switching, Reputasi Audit dan Opini Audit terhadap Audit Delay
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and BusinessAudit delay, defined as the time lag between the fiscal year-end and the issuance date of the audit report, can undermine the timeliness and reliability of financial information for stakeholders. This study aims to examine the effect of audit switching, auditor reputation, and audit opinion on audit delay among property and real estate companies listed
Fitri Utami, Rusdi Rusdi
openaire +1 more source
Credible Communication in Dynastic Government [PDF]
It has been suggested that ``horizontal accountability," i.e., a system of governance where auditing functions lie outside the executive branch, can ensure credible disclosure of information.
Roger Lagunoff
core
Sourcing of Internal Auditing: An Empirical Study [PDF]
In recent years, the scope of internal auditing has broadened considerably, increasing the importance of internal auditing as part of the organization’s management control structure.
Elten, H.J. van +2 more
core +1 more source
Pengaruh Fee Audit, Rotasi Audit dan Audit Tenure terhadap Kualitas Audit
Jurnal Akuntansi, Keuangan dan PerpajakanThis study aims to determine whether Audit Fee, Audit Rotation and Audit tenure have an effect on Audit Quality in Property and Real Estate Companies Listed on the Indonesia Stock Exchange (2017-2020). This research method uses associative research. The population in this study were 65 property and real estate companies. Based on the criteria that have
Rizki Syahputra +2 more
openaire +1 more source
Tighter privacy auditing of differentially private stochastic gradient descent in the hidden state threat model. [PDF]
Sci RepBhuekar A.
europepmc +1 more source
Enhancing audit quality and reducing costs: the impact of AI in banking and financial services. [PDF]
Front Artif IntellJohri A +6 more
europepmc +1 more source
Hybrid net powered large scale audit of dataset licensing and attribution practices for enhanced transparency and compliance. [PDF]
Sci RepAyyamperumal V +3 more
europepmc +1 more source
Protocol for a scoping review examining the application of large language models in healthcare education and public health learning spaces. [PDF]
PLoS OneNdukwe H, Otukpa EO.
europepmc +1 more source