Results 71 to 80 of about 784,781 (239)
Public sector performance auditing: Emergence, purpose and meaning [PDF]
, 2005 The purpose of this paper is to evaluate the extant Anglo-American literature on 'performance auditing for the public sector', in order to identify the socio-economic and political themes that influenced the emergence of public sector performance ...
Lowe, Alan +2 more
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Optimal auditing and insurance in a dynamic model of tax compliance [PDF]
We study the optimal auditing of a taxpayer’s income in a dynamic principal- agent model of hidden income. Taxpayers in our model initially have low income and stochastically transit to high income that is an absorbing state.
B. Ravikumar, Yuzhe Zhang
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Open-Set Recognition Model Based on Negative-Class Sample Feature Enhancement Learning Algorithm
Mathematics, 2022 In order to solve the problem that the F1-measure value and the AUROC value of some classical open-set classifier methods do not exceed 40% in high-openness scenarios, this paper proposes an algorithm combining negative-class feature enhancement learning
Guowei Yang, Shijie Zhou, Minghua Wan
doaj +1 more source
Mathematics, 2023 Graph regularized non-negative matrix factorization (GNMF) is widely used in feature extraction. In the process of dimensionality reduction, GNMF can retain the internal manifold structure of data by adding a regularizer to non-negative matrix ...
Minghua Wan, Mingxiu Cai, Guowei Yang
doaj +1 more source
The importance of reputation in the auditing of companies: A game theory analysis [PDF]
, 2019 Numerous, mainly empirical, studies of auditing behaviour have recently looked at the “reputation” of the auditor and the size of fees it attracts. Our model of the auditing market advances the study of the fundamental principles involved in determining ...
Dassiou, X., Glycopantis, D.
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Auditing the vascular surgical audit
Journal of British Surgery, 1987 Abstract The results are presented of vascular surgical audits in Oxford over the 10 years 1975–85. Changes observed include the decreasing use of endarterectomy (other than carotid), the introduction of transluminal angioplasty, and fewer lumbar sympathectomies.
W B, Campbell +5 more
openaire +2 more sources
Cogent Business & ManagementThis study aims to assess the situation of the Current Account and Savings Account ratio (CASA ratio) among listed joint stock commercial banks (JSCBs) in Vietnam.
Quynh Trang Nguyen +2 more
doaj +1 more source
Blockchain-based cross-user data shared auditing
Connection Science, 2022 In cloud storage, public auditing is a more popular data integrity verification technique since it allows users to delegate auditing tasks to a fully trusted third-party auditor (TPA). However, it is difficult to find such a TPA in practical application.
Angtai Li +3 more
doaj +1 more source
Pengaruh Audit Tenure, Rotasi Audit, dan Fee Audit terhadap Kualitas Audit
JURNAL EKSPLORASI AKUNTANSI, 2023 This research aimed to examine the effect of audit tenure, audit rotation, and audit fee on audit quality. The population in this research are all property, real estate, and building construction sector companies listed on the Indonesia Stock Exchange in 2018-2020. The sampling technique used the purposive sampling. Total sample are 111 companies.
Erinos NR, Tasya Hervia Dewita
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The Role of Auditors in Nigerian Banking Crisis. [PDF]
, 2010 In market societies people routinely have to transact with faceless corporations about whom they have little personal knowledge. In such societies external auditing and auditors are promoted as a trust engendering technology and watchdog with the ...
Lauwo, S., Olatunde, J.
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