Results 21 to 30 of about 35,034 (267)
An audit evidence planning model for the public sector
Journal of Economic and Financial Sciences, 2018 Orientation: Auditors have to exercise complex, multi-dimensional evidence-planning judgements. Research purpose: Drawing on social closure theory, the aim of this study is to develop a model to inform the flexible exercise of judgement regarding the
Marian Mentz, Karin Barac, Elza Odendaal
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Data verification of nationwide clinical quality registries
BJS Open, 2019 Background Clinical auditing is an emerging instrument for quality assessment and improvement. Moreover, clinical registries facilitate medical research as they provide ‘real world’ data. It is important that entered data are robust and reliable. The aim
L. R. van der Werf +5 more
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Convergence towards internal audit effectiveness in the BRICS Countries
Journal of Economic and Financial Sciences, 2016 Internal auditing has been called upon to enhance its value proposition for organisations and one way of doing this is to demonstrate its effectiveness.
Karin Barac +2 more
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Economies, 2022 The purpose of this study is to determine the factors affecting the application of accounting information systems (AIS) in small and medium enterprises (SMEs) in Vietnam.
Pham Quoc Thuan +6 more
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Two-Dimensional Exponential Sparse Discriminant Local Preserving Projections
Mathematics, 2023 The two-dimensional discriminant locally preserved projections (2DDLPP) algorithm adds a between-class weighted matrix and a within-class weighted matrix into the objective function of the two-dimensional locally preserved projections (2DLPP) algorithm ...
Minghua Wan +3 more
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The Influence of Audit Costs, Audit Engagement and Audit Rotation on Audit Quality [PDF]
Journal of Auditing, Finance, and Forensic Accounting, 2021 This study aims to determine the relationship between audit costs, audit engagement, audit rotation on audit quality in textile and garment manufacturing companies listed on the Indonesia Stock Exchange in 2013-2017. The research method used a quantitative approach, while the data source used was secondary data. The study population was 16 companies in
Nurul Fauziyah, Novi Darmayanti
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Using XBRL Technology to Extract Competitive Information from Financial Statements
Journal of Intelligence Studies in Business, 2011 The eXtensible Business Reporting Language, or XBRL, is a reporting format for the automatic and electronic exchange of business and financial data. In XBRL every single reported fact is marked with a unique tag, enabling a full computer-based readout of
Dominik Ditter +2 more
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South African Journal of Business Management, 2013 In today’s technologically advanced business environments, Information Technology (IT) has become the center of most businesses’ strategic activities.
R. Goosen, R. Rudman
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Slovak Audit Firms and their Membership in a Network [PDF]
SHS Web of Conferences, 2021 Statutory audit in Slovakia is performed by statutory auditors or audit firms. Many of the audit firms are members of the globally operating audit networks. Membership in a network imposes certain rights and duties for audit firms.
Domaracká Denisa, Antalová Renáta
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Corporate Governance and Stock Price Synchronicity: Empirical Evidence from Vietnam
International Journal of Financial Studies, 2020 This research is conducted to investigate the impact of corporate governance on stock price synchronicity in the context of the Vietnamese market. The paper tests four hypotheses proposing the effect of four crucial components of corporate governance ...
Anh Huu Nguyen +2 more
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