Results 41 to 50 of about 146,156 (359)
AUDITING AND AUDIT FIRMS IN GERMANY BEFORE 1931 [PDF]
Accounting Historians Journal, 2003 Considerable differences exist between Germany and Anglo-American countries in the development of the statutory audit, the emergence of professional associations of auditors, and the legal and organizational forms of audit firms. This paper examines historical developments in Germany from the late 19th century, to the formal regulation of auditing and ...
openaire +1 more source
Technological and Economic Development of Economy, 2018 While CPA (Certified Public Accountant) firms utilize cloud auditing technologies to generate auditing reports and convey information to their clients in the Internet of Things (IoT) Era, they often cannot determine whether cloud auditing is a secure and
Kuang-Hua Hu +2 more
doaj +1 more source
Do External Auditors Perform a Corporate Governance Role in Emerging Markets? Evidence from East Asia [PDF]
, 2001 In emerging markets, the concentration of corporate ownership has created agency conflicts between controlling owners and minority shareholders. Conventional corporate control mechanisms such as boards of directors and takeovers are typically weak in ...
Fan, Joseph P. H., Wong, T. J.
core +1 more source
The impact of corporate characteristics on social and environmental disclosure (CSED):the case of Jordan [PDF]
, 2017 The corporate business environment is surrounded by strong public scrutiny from diverse stakeholder groups that are calling on businesses to accept accountability for not only their financial actions, but also the non-financial implications of their ...
Bani Khalid, Tareq +2 more
core +2 more sources
Mandatory Audit Firm Rotation and Audit Costs: A Survey of Auditing Firms in Bahrain [PDF]
Journal of Finance and Accounting, 2014 The Purpose of this paper is to ascertain the perceptions of audit firms on the vexed issue of mandatory rotation of auditors in kingdom of Bahrain. A hand administered questionnaire survey of 102auditors, and accounting professionals was undertaken.
openaire +1 more source
Internal audit department characteristics/activities and audit fees: Some evidence from Hong Kong firms [PDF]
, 2010 This study provides preliminary support for the notion that internal audit function assists in reducing external audit effort and fees. Data on internal audit characteristics and activities are obtained from survey respondents of Hong Kong companies and ...
Ho, Sandra, Hutchinson, Marion
core +2 more sources
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 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
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
Policy implications of suboptimal choice: theory and evidence: misperceptions about tax audits [PDF]
, 2018 For some entities, such as self-employed individuals reporting income taxes or firms reporting value-added taxes, the optimal evasion rate depends substantially on audit features like audit probabilities and penalty rates (Allingham and Sandmo 1972 ...
Bérgolo, Marcelo +4 more
core +3 more sources