Results 31 to 40 of about 593,134 (348)

The impact of audit opinion on cost of debt: Evidence from Vietnam

open access: yesHo Chi Minh City Open University Journal of Science - Economics and Business Administration, 2021
We consider whether the category of audit opinion an enterprise receives is pertained to the cost of debt of Vietnam corporations and how does it impact them.
Nguyen Vinh Khuong   +5 more
doaj   +1 more source

Statutory audit in Slovakia – significant phenomenon of global European changes [PDF]

open access: yesSHS Web of Conferences, 2020
The changing global economy environment also affected the area of statutory audit. Nowadays, statutory audit faces the significant changes not only because of the processes of digitization and automation in accounting and auditing, but because of ...
Domaracká Denisa, Kňažková Veronika
doaj   +1 more source

Corporate Governance and Stock Price Synchronicity: Empirical Evidence from Vietnam

open access: yesInternational 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
doaj   +1 more source

Pengaruh Fee Audit, Komite Audit, Rotasi Audit Terhadap Kualitas Audit

open access: yesJurnal Akuntansi AKUNESA, 2021
Penelitian ini bertujuan mengetahui pengaruh fee audit, komite audit, dan rotasi audit terhadap kualitas audit. Sampel riset berjumlah 255 perusahaan sektor utilitas, transportasi dan infrastruktur yang tercatat di BEI tahun 2014-2018. Metode analisis data menggunakan teknik regresi logistik.
Ulfa Lailatul, Merlyana Dwinda Yanthi
openaire   +1 more source

The development of an integrated framework in order to address King III’s IT governance principles at a strategic level

open access: yesSouth 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

The risk management practices in the manufacturing SMEs in Cape Town [PDF]

open access: yesProblems and Perspectives in Management, 2017
Risk management is one of the prominent issues which are pivotal to the success of a business and may adversely affect profitability if not properly practised.
Clinton Mbuyiselo Sifumba   +4 more
doaj   +1 more source

The effect of financial inclusion on multidimensional poverty: the case of Vietnam

open access: yesCogent Economics & Finance, 2022
Poverty reduction has become a top goal in the socio-economic development strategies of countries and a topic of interest for researchers. A number of prior empirical studies have identified the importance of financial inclusion to poverty reduction ...
Huong Thi Thanh Tran   +4 more
doaj   +1 more source

Datasets of impact of the first-time adoption of IFRS 16 in the financial statements of Slovak compulsory IFRS adopters

open access: yesData in Brief, 2021
To make the accounting data internationally comparable, the International Financial Reporting Standards (IFRS) have been adopted by companies across the world, including those in the member states of the European Union.
Milos Tumpach   +3 more
doaj   +1 more source

A study on the effects of state ownership on auditing cost [PDF]

open access: yesManagement Science Letters, 2014
This paper investigates the relationship between state ownership and auditing expenses of 141 Iranian firms from Tehran Stock Exchange over the period 2008-2012.
Mohammad Reza Asgari , Iraj Mirhosseini
doaj   +1 more source

Analysis of factors affecting the adoption of IFRS in an emerging economy

open access: yesHeliyon, 2023
This study examines the factors that facilitate or impede the voluntary adoption of International Financial Reporting Standards (IFRS) in an emerging market.
Hien Thi Thu Nguyen   +2 more
doaj   +1 more source

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