Results 31 to 40 of about 784,781 (239)
Auditing radicalization pathways on YouTube [PDF]
FAT*, 2019 Non-profits, as well as the media, have hypothesized the existence of a radicalization pipeline on YouTube, claiming that users systematically progress towards more extreme content on the platform.
Manoel Horta Ribeiro +4 more
semanticscholar +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
Business rescue practices in South Africa: An explorative view
Journal of Economic and Financial Sciences, 2018 Business rescue proceedings attempt to rehabilitate businesses that are in financial distress. In spite of its importance, there is a seemingly low rate of success of the current business rescue regime (at just 15% as at June 2016). This article seeks to
Talira Naidoo, Adnan Patel, Nirupa Padia
doaj +1 more source
Oversight roles and governance responsibilities of the Treasury in South Africa under the Public Finance Management Act [PDF]
Accounting and Financial ControlType of the article: Research Article The study examined the effectiveness of the South African National Treasury’s oversight responsibilities under the Public Finance Management Act, motivated by widespread public sector failures linked to corruption ...
Malerotho Thomas Mphahlele +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
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
Factors affecting the professional skepticism of independent auditors in Viet Nam
Cogent Business & Management, 2022 The study investigates the key factors affecting the professional skepticism of independent auditors in Vietnam. The factors that are studied in this research include knowledge and experience, workload, time pressure, and incentives that affect ...
Thu Trang Ta +3 more
doaj +1 more source
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
doaj +1 more source