Results 81 to 90 of about 927,991 (391)
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
core +1 more source
A Sociotechnical Audit: Assessing Police Use of Facial Recognition [PDF]
, 2023 Evani Radiya-Dixit, Gina Neff
openalex +1 more source
Current Issues in Auditing, 2019 Blockchain offers a drastically new way to record, process, and store financial transactions and information, and has the potential to fundamentally change the landscape of the accounting profession and reshape the business ecosystem.
Manlu Liu, Kean Wu, Jennifer Xu
semanticscholar +1 more source
Agribusiness, EarlyView.ABSTRACT This study aims to explore the influence of Wine Tourism (WT) on the Sustainable Performance (SP) of wineries in Spain. It particularly investigates how Corporate Social Legitimacy (CSL) and Green Innovation (GI) may act as intermediary factors in this relationship.
Javier Martínez‐Falcó +3 more
wiley +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.
core
Agribusiness, EarlyView.ABSTRACT This study investigates the financial literacy (FL) of Swedish farmers, its linkages to farmer characteristics, management accounting practices and farm outcomes by surveying Swedish Farm Accountancy Data Network farmers. Using item response theory, we expand the existing FL measurement specifically to the farming context, assess measurement ...
Uliana Gottlieb, Helena Hansson
wiley +1 more source
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
core +3 more sources
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.
core
Fuzzy Identity-Based Data Integrity Auditing for Reliable Cloud Storage Systems
IEEE Transactions on Dependable and Secure Computing, 2019 Data integrity, a core security issue in reliable cloud storage, has received much attention. Data auditing protocols enable a verifier to efficiently check the integrity of the outsourced data without downloading the data.
Yannan Li +5 more
semanticscholar +1 more source
Traceability of Agri‐Food Products: The Key to Conscious Trade
Agribusiness, EarlyView.ABSTRACT Globalization and growing concerns about sustainability have led to improvements in product traceability, quality, and sustainability. Traceability contributes to environmental protection and supports sustainable development by fostering transparency in agricultural practices and encouraging the responsible use of resources.
Scarlett Queen Almeida Bispo +5 more
wiley +1 more source