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Assessing Public Sector Environmental Accountability Through Performance Audit: The Case of Maldives

open access: yesJurnal Tata Kelola dan Akuntabilitas Keuangan Negara, 2022
Environmental accountability has gained much-needed attention due to the growing concern about climate change and its impact. Given that environmental management has been a function of government, especially in developing countries like the Maldives ...
Rabeea Ibrahim, Aminath Shuaau Mohamed
doaj   +1 more source

Profesionalisme Auditor Pada Auditor Junior Dan Auditor Senior

open access: yesJURNAL EKUIVALENSI, 2022
Abstrak Profesionalisme merupakan suatu persoalan penting dalam menjalankan  pekerjaan audit senior dan audit junior, karena profesionalisme berpengaruh dalam hasil audit dan kualitas audit. Realita bahwa terdapat beberapa persoalan mengenai pelanggaran prosedur audit yang menunujukkan bahwa profesionalisme belum digunakan maksimal.
Bella Paradita   +2 more
openaire   +1 more source

The relationship between Disclosure Quality and Audit Report Lag [PDF]

open access: yesمطالعات تجربی حسابداری مالی, 2015
The speed of transferring of accounting information from transferors to users is so important that it is mentioned in accounting conceptual framework as a qualitative characteristics of accounting information.
Vahid Molla Imeny, Mohammad Marfou
doaj   +1 more source

Impact of Auditor Competence, Integrity, and Ethics on Audit Quality in Saudi Arabia

open access: yesOpen Journal of Accounting, 2021
This research is conducted to investigate the impact of auditor’s competency, integrity, and ethics on audit quality from the perceptions of auditors. The data is collected through questionnaires distributed to auditors in auditing firms in Saudi Arabia.
Sulaiman Alsughayer
semanticscholar   +1 more source

PENGARUH INDEPENDENSI AUDITOR, KOMPETENSI AUDITOR, PROFESIONALISME AUDITOR TERHADAP KUALITAS AUDIT

open access: yesJurnal Proaksi, 2021
Penelitian ini bertujuan untuk menguji dan berujuan untuk menguji dan menentukan bukti empiris pengaruh Independensi auditor, kompetensi auditor, profesionalisme auditor terhadap kualitas audit. Sampel pada penelitian ini adalah auditor pada kantor akuntan public (KAP) wilayah Surabaya.
Munari Munari, Fahrul Kurniawan
openaire   +2 more sources

The Effect of Audit Quality on the Audit Adjustments to Earnings [PDF]

open access: yesمدیریت نوآوری و راهبردهای عملیاتی, 2020
Purpose: This paper aims to investigate the role and impact of audited quality indicators on the amount of audited earnings corrections. Methodology: Three indicators, auditor tenure, auditor size, and auditor fees, were used to measure the audit quality.
Seyed Reza Seyed Nezhad Fahim   +1 more
doaj   +1 more source

PERAN TIME MANAGEMENT, INFRASTRUKTUR AUDITOR, DAN KEPRIBADIAN AUDITOR PADAKINERJA AUDITOR

open access: yesAKUNTABILITAS, 2022
Penelitian ini bertujuan untuk menguji Pengaruh Time Management, Infrastruktur Auditor, Struktur Audit dan Kepribadian Auditor Terhadap Kinerja Auditor dalam Kantor Akuntan Publik di DKI Jakarta selama masa Pandemi Covid-19. Profesi akuntan publik bertanggungjawab untuk menaikkan tingkat keandalan laporan keuangan perusahaan.
Rahmah Mulyani, Auliffi Ermian Challen
openaire   +1 more source

Contracting account audit on social networks [PDF]

open access: yesTrendovi u Poslovanju, 2022
Social network account audit is an independent review of social network activities to express a professional opinion on the fulfillment of objectives, business compliance, and information security of orders on social networks.
Jakovljević Nemanja   +1 more
doaj   +1 more source

A TEORIA DA EDUCAÇÃO PARA UMA CIDADANIA PLANETÁRIA: Um diálogo Brasil-Alemanha entre as ciências sociais e a pedagogia

open access: yesRevista Contemporânea de Educação, 2006
Nos últimos anos, concepções pedagógicas para uma cidadania planetária(globales Lernen) ganharam mais e mais espaço no trabalho educativo deorganizações não-governamentais e instituições de educação na Alemanha,como também no discurso científico.
Markus Auditor
doaj   +1 more source

El rol del contador como perito contable en el proceso penal colombiano

open access: yesVia Inveniendi Et Iudicandi, 2022
En esta investigación, se examina de manera crítica y analítica el rol que debe cumplir el contador público cuando actúa como perito en el contexto del proceso penal colombiano, bien dentro del sistema inquisitivo previsto en el código de procedimiento ...
José Liborio Morales Chinome   +4 more
doaj   +1 more source

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