Results 61 to 70 of about 794,180 (339)
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
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
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
Artificial Intelligence in Auditing: A Conceptual Framework for Auditing Practices
Administrative SciencesThe transition to digital business systems has revolutionized organizational operations, driven by the integration of advanced technologies such as artificial intelligence (AI).
Diogo Leocádio +2 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
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
Pediatric Blood &Cancer, EarlyView.ABSTRACT Purpose Retinoblastoma (RB) is the most common pediatric ocular cancer, yet population‐based data on survival and risk factors remain limited. This study aimed to describe survival in a large national RB cohort and identify predictors of death and complications.
Samuel Sassine +14 more
wiley +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
Quo vadis accounting and auditing in Turkey [PDF]
, 2017 The main purpose of the research was to illustrate the history of accounting and auditing in Turkey. It is found that auditing has evolved through a number of stages.
Pérez Poch, Antoni +1 more
core +1 more source