Results 21 to 30 of about 146,156 (359)

A study on relationship between internal auditing and quality of financial statement [PDF]

Management Science Letters, 2014
The primary objective of most financial statements is to provide a concentrated as well as categorized reports on financial performance and flexibility to help decision makers reach suitable financial decisions.
Maryam Abulghasemi Komeleh , Mansour Garkaz   +1 more
doaj   +1 more source

Factors affecting the professional skepticism of independent auditors in Viet Nam

Cogent Business & Management, 2022
The study investigates the key factors affecting the professional skepticism of independent auditors in Vietnam. The factors that are studied in this research include knowledge and experience, workload, time pressure, and incentives that affect ...
Thu Trang Ta, Thanh Nga Doan, Duc Cuong Pham, Hoai Nam Tran   +3 more
doaj   +1 more source

Tax fraud by firms and optimal auditing [PDF]

, 2010
Tax fraud is an issue of increasing importance in China. One particularly signi…cant fraud involves excessive claims for the rebate of VAT on exported goods. This fraud has two interesting features.
Hashimzade, Nigar, Huang, Zhanyi, Myles, Gareth D.   +2 more
core   +1 more source

Audit Firm Rotation, Audit Firm Tenure and Earnings Conservatism

International Journal of Business and Management, 2011
This study aims to contribute to the debate around the possibility of mandating audit firm rotation. Specifically, it examines conservatism as an attribute of earnings quality, which has not attracted particular attention in the auditor rotation research. Applying regression analyses on a sample, which consists of U.S.
Kramer, S.T., Georgakopoulos, G., Sotiropoulos, I., Vasileiou, K.Z.   +3 more
openaire   +4 more sources

Antecedents and Consequences of Perceived Gender Discrimination in the Audit Profession [PDF]

بررسی‌های حسابداری و حسابرسی, 2016
In Occupations like Auditing, which are based on team work, the working environment is very important. One of the most important factors that impacts on the working environment is the perceived gender discrimination. This research evaluates the impact of
Kaveh Mehrani, Abbas Nargesian, Kianoosh Ganji   +2 more
doaj   +1 more source

The impact of artificial intelligence applications on the performance of accountants and audit firms in Saudi Arabia [PDF]

International Journal of Data and Network Science, 2023
The purpose of this study is to investigate the impact of using artificial intelligence applications on the performance of accountants and audit firms. The final sample for this study comprises 38 audit firms.
Khaled Salmen Aljaaidi, Neef Faraj Alwadani, Anass Hamadelneel Adow   +2 more
doaj   +1 more source

Marketing in Auditing: Application of the 7P Model [PDF]

Iranian Journal of Accounting, Auditing & Finance
Effective and efficient marketing is a vital tool for promoting any business. Consequently, establishing criteria for assessing marketing quality remains a contentious topic within marketing studies.
Oktay Yamrali, Hossein Fakhari, Meysam Shirkhodaie   +2 more
doaj   +1 more source

Market Responses to the Quality of Audit Partners Work [PDF]

پژوهش‌های تجربی حسابداری, 2021
Agency problems result from the conflict of interests existing among managers and shareholders. Auditing is considered as an effective way to limit the power of managers in contractual relations.  This paper is aimed to investigate the market response to
masoud taherinia, mohsen rashidi, ayat amoozadeh, zahra mansouri   +3 more
doaj   +1 more source

Scientific Auditing Firms [PDF]

SSRN Electronic Journal, 2017
The “crisis of reproducibility” has been a significant source of controversy, heated debate, and calls for reform to institutional science in recent years. As a long-term solution to address both the present crisis and future obstacles, I propose the creation of a new form of research organization whose purpose would be to conduct random audits of the ...
openaire   +2 more sources

Model of Information Dissemination in the Context of Reputation Formation of an Auditing Company: Official Sources or "Word of Mouth"? [PDF]

Financial Markets, Institutions and Risks
The reputation of auditing firms is of paramount importance in ensuring trust and confidence in financial markets. This article investigates the information dissemination model and its impact on the reputation formation of auditing companies, focusing on
Ján Užík, Zhanna Oleksich, Ruslan Dinits   +2 more
doaj   +1 more source