Results 41 to 50 of about 927,991 (391)

Convergence towards internal audit effectiveness in the BRICS Countries

open access: yesJournal of Economic and Financial Sciences, 2016
Internal auditing has been called upon to enhance its value proposition for organisations and one way of doing this is to demonstrate its effectiveness.
Karin Barac   +2 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

Factors affecting the professional skepticism of independent auditors in Viet Nam

open access: yesCogent 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

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

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

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

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