Results 1 to 10 of about 108,857 (314)
Cogent Business and Management, 2018 In this study, I examine the effect of auditor education level on the relationship between auditor busyness and audit quality using Turkish listed firms.
Murat Ocak, Collins G Ntim
exaly +2 more sources
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
openaire +1 more source
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
doaj +1 more source
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
doaj +1 more source
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 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
doaj +1 more source
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
openaire +2 more sources
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
openaire +1 more source
Revista 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]
Audit 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