Results 81 to 90 of about 784,781 (239)
PENGARUH AUDIT FEE,AUDIT TENURE,DAN ROTASI AUDIT TERHADAP KUALITAS AUDIT
Monex Journal Research Accounting Politeknik Tegal, 2020 This study was conducted to examine the effect of Audit Fee, Audit Tenure and Audit Rotation on Audit Quality on all financial companies listed in Indonesia Stock Exchange period 2015-2017. The sampling in this study of 38 financial companies listed in Indonesia Stock Exchange period 2015-2017 with purposive sampling method.
Zahra Ismi Fauziyyah +1 more
openaire +2 more sources
The Sustainability Reporting: Current Performance and Prospects of Implementation
Статистика УкраїниThe article provides a characterization of the current performance of the sustainability reporting in the Ukrainian business sector and outlines the features specific to its implementation by domestic business entities.
N. V. Ovsiuk, І. І. Afanasieva
doaj +1 more source
BAGAIMANA UPAYA AUDIT, BIAYA AUDIT, DAN AUDIT TENURE MEMPENGARUHI KUALITAS AUDIT ?
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini, 2023 This research aims to find how audit effort, audit fee, and audit tenure affect audit quality. The measurement of audit quality using modified audit opinion and absolute accruals discretionary. The object of this research is non-financial companies listed in Indonesia Stock Exchange (IDX) for 2017-2021.
Supriyanto Supriyanto, Julianti Cesilia
openaire +1 more source
Auditing: Active Learning with Outcome-Dependent Query Costs [PDF]
, 2015 We propose a learning setting in which unlabeled data is free, and the cost of a label depends on its value, which is not known in advance. We study binary classification in an extreme case, where the algorithm only pays for negative labels.
Sabato, Sivan +2 more
core +2 more sources
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
The RIACS Intelligent Auditing and Categorizing System [PDF]
The organization of the RIACS auditing package is described along with how to installation instructions and how to interpret the output. How to set up both local and remote file system auditing is given.
Bishop, Matt
core +1 more source
Auditing Data Provenance in Text-Generation Models
Knowledge Discovery and Data Mining, 2018 To help enforce data-protection regulations such as GDPR and detect unauthorized uses of personal data, we develop a new model auditing technique that helps users check if their data was used to train a machine learning model.
Congzheng Song, Vitaly Shmatikov
semanticscholar +1 more source
Optimal Auditing Under Intermediated Contracting [PDF]
This paper builds on Faure-Grimaud and Martimort’s [Economics Letters 71 (2001) 75-82] analysis of intermediated contracting. I argue that intermediated contracting permits one form of auditing, in which the sub-contract offered to the firm is examined ...
Wolfgang Gick
core
The Impact of Insurance Fraud Detection Systems [PDF]
The purpose of this paper is to characterize the impact of fraud detection systems on the auditing procedure and the equilibrium insurance contract, when a policyholder can report a loss that never occurred.
Jörg Schiller
core +3 more sources