Results 51 to 60 of about 883,375 (392)
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
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
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
The Influence of Audit Costs, Audit Engagement and Audit Rotation on Audit Quality [PDF]
Journal of Auditing, Finance, and Forensic Accounting, 2021 This study aims to determine the relationship between audit costs, audit engagement, audit rotation on audit quality in textile and garment manufacturing companies listed on the Indonesia Stock Exchange in 2013-2017. The research method used a quantitative approach, while the data source used was secondary data. The study population was 16 companies in
Novi Darmayanti, Nurul Fauziyah
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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
Cogent 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
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
ACRN Journal of Finance and Risk Perspectives, 2020 Technology development has grown rapidly in the last decades and gained importance for accounting and auditing through its identified potentials. Particularly the automation of judgment systems and systems that require human intervention, are deemed to ...
Max Gotthardt +5 more
semanticscholar +1 more source
Audit Office Size, Audit Quality and Audit Pricing [PDF]
SSRN 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 +4 more sources