Results 31 to 40 of about 35,034 (267)
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
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
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
openaire +2 more sources
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
doaj +1 more source
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
doaj +1 more source
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
doaj +1 more source
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
openaire +2 more sources
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
doaj +1 more source
The effect of financial inclusion on multidimensional poverty: the case of Vietnam
Cogent 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
Determining Parental Factors for Clinical Trial Attrition in Pediatric Acute Lymphoblastic Leukemia
Pediatric Blood &Cancer, EarlyView.ABSTRACT Background/Objectives Despite high enrollment rates on Children's Oncology Group (COG) protocols, attrition after initial consent is challenging, introducing bias and prolonging trial completion. While adult oncology literature has identified predictors of withdrawal, little is known about caregiver decision‐making for child participation in ...
Kimberly L. Stathas +3 more
wiley +1 more source