Results 1 to 10 of about 137,200 (262)

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

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

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

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

The development of knowledge management implementation at the Financial and Development Supervisory Agency (BPKP)

open access: yesJurnal 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
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

The Influence of Audit Opinion on Companies’ Insolvency Risk. Evidence for Romania [PDF]

open access: yesAudit Financiar, 2022
Due to the increasing confidence of the population in tradable instruments and the opening of horizons towards investment policy, the Bucharest Stock Exchange (BVB) is recording a steady increase in market capitalization, similar to developed capital ...
Madalin-Mihai MOTOC
doaj   +1 more source

Disclosure of Key Audit Matters: European Listed Companies’ Evidence on Related Parties Transactions

open access: yesInternational Journal of Financial Studies, 2023
The growing expenses, dependence on IT for business operations, and growing requirements regarding related party transaction (RPT) reporting impose the need for increased attention to this area.
Lioara-Veronica Pasc   +1 more
doaj   +1 more source

Audit Quality Review: An Analysis Projecting the Past, Present, and Future

open access: yesScientific Annals of Economics and Business, 2023
Literature on audit quality remains plenteous, with researchers contemplating the area for 'forever and a day’. The present study proposes synthesising the existing literature on audit quality, discerning the prominent themes and providing future ...
Niva Kalita, Reshma K. Tiwari
doaj   +1 more source

La Investigación de Fraudes en las Organizaciones y el Rol de Auditoría Interna

open access: yesRevista Economía y Negocios, 2019
La transparencia, la actuación frente al fraude y sobre todo de qué manera evitar la impunidad, situación muy grave para las organizaciones y el Estado, se han convertido tanto en los sectores públicos como privados en demandas sociales.
Diego Marcelo Mantilla-Garcés   +1 more
doaj   +1 more source

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