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Slovak Audit Firms and their Membership in a Network [PDF]

open access: yesSHS 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
doaj   +1 more source

Data verification of nationwide clinical quality registries

open access: yesBJS Open, 2019
Background Clinical auditing is an emerging instrument for quality assessment and improvement. Moreover, clinical registries facilitate medical research as they provide ‘real world’ data. It is important that entered data are robust and reliable. The aim
L. R. van der Werf   +5 more
doaj   +1 more source

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

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

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

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

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

Explanation-Based Auditing [PDF]

open access: yes, 2011
To comply with emerging privacy laws and regulations, it has become common for applications like electronic health records systems (EHRs) to collect access logs, which record each time a user (e.g., a hospital employee) accesses a piece of sensitive data
Fabbri, Daniel, LeFevre, Kristen
core   +4 more sources

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

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

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