Results 31 to 40 of about 95,083 (314)
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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The ability of trust to influence GDP per capita [PDF]
Problems and Perspectives in Management, 2020 The article explores social capital and its impact on economic development. This paper aims to analyze the role of trust in the process of growth and economic development.
Dmytro Zakharov +4 more
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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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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
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Statutory audit in Slovakia – significant phenomenon of global European changes [PDF]
SHS 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
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Frequent audits and honest audits
SSRN Electronic Journal, 2022 A regulator hires an auditor to inspect a firm. Audits serve two purposes: to detectviolations and to motivate the firm to invest in compliance. Auditor and firm can colludeto hide violations. Honest audits require sufficient monetary incentives for the auditor,and more frequent audits call for larger incentives.
Bizzotto, Jacopo, De Chiara, Alessandro
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The impact of audit opinion on cost of debt: Evidence from Vietnam
Ho 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
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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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Audits, audit effectiveness, and post-audit tax compliance [PDF]
Journal of Economic Behavior & Organization, 2020 This study uses a laboratory experiment to investigate the effect of audit effectiveness, or the share of undeclared income that the tax agency detects in an audit, on post-audit tax compliance. We also study whether the effects of audits depend on a taxpayer's reporting behavior prior to the audit.
Kasper, Matthias, Alm, James
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The implications of tax administration governance on tax evasion practices "A Field Study" [PDF]
المجلة العلمية للدراسات والبحوث المالية والإدارية1.1 Introduction The primary functions of the tax system are determining the tax base and collecting taxes owed (Al-Naghy, 2015). The integrity of the tax system is dependent on the effectiveness of the tax administration, which is responsible for ...
Eslam Mabrouk Elshafie Abualatta +2 more
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