Results 51 to 60 of about 927,991 (391)
Blockchain in the accounting, auditing and accountability fields: a bibliometric and coding analysis
Accounting, 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 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
Data in Brief, 2021 To make the accounting data internationally comparable, the International Financial Reporting Standards (IFRS) have been adopted by companies across the world, including those in the member states of the European Union.
Milos Tumpach +3 more
doaj +1 more source
A study on the effects of state ownership on auditing cost [PDF]
Management Science Letters, 2014 This paper investigates the relationship between state ownership and auditing expenses of 141 Iranian firms from Tehran Stock Exchange over the period 2008-2012.
Mohammad Reza Asgari , Iraj Mirhosseini
doaj +1 more source
Analysis of factors affecting the adoption of IFRS in an emerging economy
Heliyon, 2023 This study examines the factors that facilitate or impede the voluntary adoption of International Financial Reporting Standards (IFRS) in an emerging market.
Hien Thi Thu Nguyen +2 more
doaj +1 more source
PENGARUH ROTASI AUDIT, AUDIT FEE, AUDIT TENURE TERHADAP KUALITAS AUDIT
Jurnal 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
Cogent 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
IEEE Transactions on Information Forensics and Security, 2019 With cloud storage services, users can remotely store their data to the cloud and realize the data sharing with others. Remote data integrity auditing is proposed to guarantee the integrity of the data stored in the cloud.
Wenting Shen +4 more
semanticscholar +1 more source
Auditing in times of social distancing: the effect of COVID-19 on auditing quality
, 2020 Purpose: This paper aims to discuss the theoretical impact of COVID-19 social distancing outbreak on audit quality Design/methodology/approach: This paper uses a desk study method to explore the possible impact of COVID-19 crisis on five key ...
Khaldoon Albitar +3 more
semanticscholar +1 more source
An audit of paediatric audits [PDF]
Archives 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