Results 11 to 20 of about 514,449 (400)
The Effects of Auditor Tenure on Fraud and Its Detection [PDF]
Accounting Review, 2019 We examine the strategic effects of auditor tenure on the auditor's testing strategy and the manager's inclination to commit fraud. Most empirical studies conclude that longer tenure improves audit quality.
Evelyn R. Patterson +2 more
semanticscholar +3 more sources
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
The effect of auditor characteristics on tax avoidance of Iranian companies
Journal of Asian Business and Economic Studies, 2020 Purpose The purpose of this paper is to investigate the relationship between auditor characteristics and the level of tax avoidance in an emerging market. Design/methodology/approach In this regard, the effect of various factors such as auditor tenure,
M. Salehi +2 more
semanticscholar +1 more source
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
doaj +1 more source
The Effect of Auditor Type on Audit Quality in Emerging Markets: Evidence From Egypt
International Journal of Accounting and Information Management, 2020 Purpose Although a number of studies suggest that big audit firms provide higher audit quality in strict legal environments, empirical evidence remains inconclusive.
Mohamed M. El-Dyasty, Ahmed A. Elamer
semanticscholar +1 more source
Understanding Commodity Investments: Factor Analysis and Bibliometric Findings [PDF]
Ovidius University Annals: Economic Sciences Series, 2023 In recent years, commodity investment research has made significant progress. The crisis arising from the Covid-19 pandemic and the war in Ukraine highlighted the importance of understanding commodity markets and rationalizing distribution chains.
Ionela Munteanu, Marioara Mirea
doaj
Disclosure of Key Audit Matters: European Listed Companies’ Evidence on Related Parties Transactions
International 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
La Investigación de Fraudes en las Organizaciones y el Rol de Auditoría Interna
Revista 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
Audit Quality Review: An Analysis Projecting the Past, Present, and Future
Scientific 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
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Juan Pablo II y las Conferencias episcopales: comunión y colegialidad
The Person and the Challenges, 2013 John Paul II has presented the Bishops’ Conference both in his large teaching about bishop’s ministry and his legislative role.
Alejandro W. Bunge
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