Results 41 to 50 of about 784,781 (239)

Blockchain in the accounting, auditing and accountability fields: a bibliometric and coding analysis

open access: yesAccounting, Auditing & Accountability Journal, 2021
PurposeThis study aims to offer a bibliometric and coding analysis of blockchain articles published in the accounting, auditing and accountability fields.Design/methodology/approachThe data were collected using the Scopus database and a bibliometric and ...
Silvana Secinaro   +3 more
semanticscholar   +1 more source

The ability of trust to influence GDP per capita [PDF]

open access: yesProblems 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

Developing an Auditing Interactive Electronic Textbook With Google Slide and Quizizz

open access: yesAl-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

A Review of Archival Auditing Research

open access: yes, 2014
We define higher audit quality as greater assurance of high financial reporting quality. Researchers use many proxies for audit quality, with little guidance on choosing among them.
Mark L. Defond, Jieying Zhang
semanticscholar   +1 more source

Two-Dimensional Exponential Sparse Discriminant Local Preserving Projections

open access: yesMathematics, 2023
The two-dimensional discriminant locally preserved projections (2DDLPP) algorithm adds a between-class weighted matrix and a within-class weighted matrix into the objective function of the two-dimensional locally preserved projections (2DLPP) algorithm ...
Minghua Wan   +3 more
doaj   +1 more source

Frequent audits and honest audits

open access: yesSSRN 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 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

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

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

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