Results 21 to 30 of about 95,083 (314)
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
doaj +1 more source
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
doaj +1 more source
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
doaj +1 more source
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
doaj +1 more source
Applying the CAMEL model to assess performance of commercial banks: empirical evidence from Vietnam [PDF]
Banks and Bank Systems, 2020 The paper aims to investigate the impact of CAMEL components on the financial performance of commercial banks in Vietnam. Three econometric models are built using four CAMEL’s crucial indicators as independent variables (capital adequacy, asset quality ...
Anh Huu Nguyen +2 more
doaj +1 more source
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
doaj +1 more source
Auditing in transformation: An introduction
, 2023 This chapter introduces the book to the reader. It begins with a discussion of the emergence and current state of auditing, followed by a section that presents the different chapters in the book and how they are logically related.
Öhman, Peter +5 more
core +1 more source
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
doaj +1 more source
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
doaj +1 more source
Developing an Auditing Interactive Electronic Textbook With Google Slide and Quizizz
Al-Ishlah: Jurnal Pendidikan, 2022 This research was carried out at an undergraduate Accounting Department in a university at Pekanbaru, Riau. The participants were three auditing experts, an information technology expert, eight lecturers teaching auditing, and 87 students from the ...
Nasrullah Djamil
doaj +1 more source