Results 91 to 100 of about 146,156 (359)
The Effectiveness of Confirmation for Accounts Receivables in Auditing [PDF]
بررسیهای حسابداری و حسابرسی, 1994 "The Effectiveness of Confirmation For Accounts Receivables in Auditing", is examined by Mr. Mohsen Soltani This article has two sections. The first section reviews the literature on the various forms used for confirmation, their content and ...
محسن سلطانی
doaj
Optimal Regulation of Auditing [PDF]
We study regulation of the auditing profession in a model where audit quality is unobservable and enforcing regulation is costly. The optimal audit standard falls short of the first-best audit quality, and is increasing in the riskiness of firms and in ...
Giovanni Immordino, Marco Pagano
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Evaluation of Relationship between FinancialLeverage And Income smoothing In The Stock Exchange Of Tehran [PDF]
تحقیقات مالی, 2007 The management of the firms with the high incremental debt usually has more incentives to satisfy the creditors via the earning management. Of course, the demand of annually auditing reports by professional auditing institutions that is one of the ...
مهدی مرادی
doaj
The development of social and environmental accounting research 1995-2000 [PDF]
, 2000 This paper reviews five years of social and environmental accounting literature (from 1995-2000) in an attempt to evaluate the current position. The methodology used follows that employed in Mathews (1997a) which covered a period of 25 years in three ...
Mathews, M. R.
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PENGARUH AUDIT TENURE, FIRM SIZE DAN FIRM AGE TERHADAP AUDIT DELAY
Dinamika: Jurnal Manajemen Sosial EkonomiThe purpose of this study is to determine the effect of audit tenure, firm size and firm age on audit delay. The research covers 48 real estate companies on the Indonesia Stock Exchange from 2019 to 2021, purposive sampling techniques. By using the SPSS v24 tool to perform multiple linear regression analysis.
Bambang Widjanarko Susilo +3 more
openaire +1 more source
Can Hybrid Organisations Solve the Paradox of the Triple Bottom Line, and Does It Need Solving?
Business Strategy and the Environment, EarlyView.ABSTRACT This study investigates how B Corp certification enables hybrid organisations to integrate competing institutional logics of market and social purpose. Through a two‐stage qualitative design combining cross‐sector interviews with B Corps and an in‐depth case study, with a total of 30 participants, we analyse how certification supports hybrid ...
Ruth Cherrington +3 more
wiley +1 more source
حسابداری و شفافیت مالیPurpose: This study aims to investigate the factors influencing structural changes in auditing firms, emphasizing maintaining a professional, ethical approach and focusing on the quality control of auditing work.
Hassan Saberi +3 more
doaj
THE IMPACT OF AUDIT FEES ON THE QUALITY OF AUDIT SERVICES OF PUBLIC INTEREST ENTITIES IN VIETNAM
Фінансово-кредитна діяльність: проблеми теорії та практикиThis study was conducted to assess the impact of audit fees on the quality of auditing services for public interest entities in Vietnam. Data was collected from 25 auditing firms accepted to audit public interest entities in Vietnam, with sufficient ...
Thi Phuong Dung Ha, Manh Dung Tran
doaj +1 more source
المجلة الدولية للأداء الاقتصادي, 2023 The paper considers that the internal auditing role in family firms is unique owing to the overlap and ambiguity of roles between the family and the firm. Besides, family firms’ characteristics seem to influence the internal audit role. In this context,
Salah Eddine NEBBACHE, Abdelkrim MOKRANI
doaj
Audit, tax compliance and undeclared work: an empirical analysis [PDF]
To encourage tax compliance towards the Italian tax contributive system, the Italian Social Security Institute (INPS) develops a number of audits intothe Italian firms.
Edoardo Di Porto
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