Results 51 to 60 of about 794,180 (339)

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

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

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

The effect of financial inclusion on multidimensional poverty: the case of Vietnam

open access: yesCogent 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

Datasets of impact of the first-time adoption of IFRS 16 in the financial statements of Slovak compulsory IFRS adopters

open access: yesData 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

PENGARUH ROTASI AUDIT, AUDIT FEE, AUDIT TENURE TERHADAP KUALITAS AUDIT

open access: yesJurnal 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

Home - About - Disclaimer - Privacy