Results 41 to 50 of about 593,134 (348)

PENGARUH ROTASI AUDIT, AUDIT FEE, AUDIT TENURE TERHADAP KUALITAS AUDIT

open access: yesJurnal Ekonomi Trisakti, 2023
Penelitian ini bertujuan untuk menganalisis pengaruh rotasi auditor terhadap kualitas audit, pengaruh  fee audit terhadap kualitas audit dan pengaruh audit tenure terhadap kualitas audit. Data yang didapat melalui website resmi Bursa Efek Indonesia di www.idx.co.id. Populasi yang terdapat pada penelitian ini merupakan seluruh perusahaan manufaktur yang
Ahmad Farrel Herdian   +1 more
openaire   +1 more source

An audit of paediatric audits [PDF]

open access: yesArchives of Disease in Childhood, 2004
An audit of audits at a children's hospital over a six year period showed that 27.8% fulfilled the criteria for a full audit and 22.2% were re-audited. It is recommended that newcomers to audit are given training on audit methodology and that all audit departments should audit their audits annually.
C M, John   +2 more
openaire   +2 more sources

The impact of board characteristics and ownership structure on earnings management: Evidence from a frontier market

open access: yesCogent Business & Management, 2023
This paper contributes to the literature by separately examining the impact of board characteristics and ownership structure on upward and downward earnings management of non-financial firms listed on Hanoi Stock Exchange and Ho Chi Minh Stock Exchange ...
Quynh Lien Le, Huu Anh Nguyen
doaj   +1 more source

Improvement of the Model of Using Analytical Procedures at Internal Auditing of a Bank [PDF]

open access: yes, 2019
From 2014 the number of banks in Ukraine essentially decreased from 180 to 76 for 01.07.2019. The unstable situation was traced in the country for this period of time.
Dolinska, O. (Oksana)
core   +2 more sources

Accounting reform and value relevance of financial reporting from non-financial listed firms on the Vietnam stock market

open access: yesCogent Business & Management, 2023
The research questions that are solved in this paper are as follows: (1) how the value relevance of accounting information evolved from a developing country perspective and (2) how the accounting reform impacts on value relevance.
Huu Anh Nguyen, Thi Tra Giang Dang
doaj   +1 more source

Predicting the Future Burden of Renal Replacement Therapy in Türkiye Using National Registry Data and Comparative Modeling Approaches

open access: yesTherapeutic Apheresis and Dialysis, EarlyView.
ABSTRACT Background Chronic kidney disease is a growing public health problem worldwide, and the number of patients requiring renal replacement therapy is steadily increasing. Türkiye has experienced a similar rise in both the incidence and prevalence of renal replacement therapy over the past decades; however, national‐level projections of future ...
Arzu Akgül   +2 more
wiley   +1 more source

Audit Office Size, Audit Quality and Audit Pricing

open access: yesSSRN Electronic Journal, 2009
SUMMARY: Using a large sample of U.S. audit client firms over the period 2000–2005, this paper investigates whether and how the size of a local practice office within an audit firm (hereafter, office size) is a significant, engagement-specific factor determining audit quality and audit fees over and beyond audit firm size at the national level and ...
Choi, Jong-Hag   +3 more
openaire   +3 more sources

Literature Review Pengaruh Audit Fee, Audit Tenure, Rotasi Audit, Audit Delay, Dan Komite Audit Terhadap Kualitas Audit

open access: yesJournal of Comprehensive Science (JCS), 2022
Masih terdapat hasil audit yang kurang berkualitas dilihat dari kasus-kasus keuangan terdahulu yang melibatkan akuntan publik. Artikel ini mereview faktor-faktor yang mempengaruhi Kualitas Audit yaitu: Audit Fee, Audit Tenure, Rotasi Audit, Audit Delay, dan Komite Audit. Suatu studi literatur auditing. Adapun tujuan penulisan artikel ini guna membangun
Yuliza Herwidyawati   +2 more
openaire   +1 more source

Auditing Knowledge [PDF]

open access: yes, 2008
{Excerpt} A knowledge audit can have multiple purposes, but the most common is to provide tangible evidence of what knowledge an organization needs, where that knowledge is, how it is being used, what problems and difficulties exist, and what ...
Serrat, Olivier
core   +1 more source

The temporal trends and short‐ and long‐term mortality of people with acute myocardial infarction and rheumatoid arthritis: a nationwide cohort study

open access: yesArthritis Care &Research, Accepted Article.
Aims We investigated whether a diagnosis of rheumatoid arthritis (RA) affects the quality of inpatient acute myocardial infarction (AMI) care and long‐term mortality post‐AMI. Methods We analysed data from 784,091 adults, 6,047 with a diagnosis of RA, from England and Wales hospitalised with AMI between 2005 and 2019 from the MINAP registry, linked ...
Megan Butler   +8 more
wiley   +1 more source

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