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Auditors’ Liability to Lenders and Auditor Conservatism [PDF]
Management Science, 2020 We examine the near-privity rule that increases the auditor’s legal liability exposure by considering a debtholder who can sue the auditor and recover damages when there is an audit failure. We show that the increase in the auditor’s legal liability induces the auditor to choose more informative and more conservative efforts.
Pei-Cheng Liao, Suresh Radhakrishnan
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Assessing Public Sector Environmental Accountability Through Performance Audit: The Case of Maldives
Jurnal 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
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Profesionalisme Auditor Pada Auditor Junior Dan Auditor Senior
JURNAL 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
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The relationship between Disclosure Quality and Audit Report Lag [PDF]
مطالعات 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
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THE EFFECT OF AUDITOR EXPERIENCE, AUDITOR WORKLOAD AND AUDITOR INCENTIVES ON PROFESSIONAL SKEPTICISM
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC), 2023 The aim of this research is to analyze the effect of auditor experience, auditor workload, and auditor incentives on professional skepticism. The respondents in this study are auditors working in Public Accounting Firms in the DKI Jakarta region. This research utilizes primary data and a questionnaire to obtain information from the respondents using ...
Roza Mulyadi, Haerul Ikhsan, Helmi Yazid
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The Effect of Audit Quality on the Audit Adjustments to Earnings [PDF]
مدیریت 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
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Auditor Independence: A Qualitative Study of the Perceptions of Auditors [PDF]
INTERNATIONAL JOURNAL OF ACCOUNTING AND TAXATION, 2019 info:eu-repo/semantics ...
Marques, I. S. +2 more
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Contracting account audit on social networks [PDF]
Trendovi 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
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El rol del contador como perito contable en el proceso penal colombiano
Via 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
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Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara, 2023 The Financial and Development Supervisory Agency (BPKP), a pivotal public sector entity tasked with internal audit functions, recognizes the paramount importance of effectively managing auditors' experience and expertise.
Andhika Pratama Tirta Wijaya +2 more
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