The Effects of Auditor Tenure on Fraud and Its Detection [PDF]
, 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.
Patterson, Evelyn R. +2 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
doaj +1 more source
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
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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
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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
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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“Sustaining the Sustainable Sustainability”: Leveraging Digitalization and Emerging Technologies by the Auditor in Providing Assurance on Sustainability Reporting [PDF]
Audit FinanciarIn today's rapidly evolving world, the importance of sustainability and circularity has become more prominent than ever. Businesses and economies worldwide are recognizing the need to transition towards a circular model, where resources are used ...
Delia DELIU
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Inspectors and Auditors: Some Sources of Andrey Platonov’s Work of the 1920s [PDF]
Studia Litterarum, 2021 The article examines the work of Andrey Platonov of the 1920s in the context of the history of the Soviet state and Communist Party administration departments. Allusions to the activity of these authorities are present in many of Platonov’s works (“Gorod
Maria V. Osipenko
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Flood Inundation Prediction of Logung River due to the Break of Logung Dam
Journal of the Civil Engineering Forum, 2017 The construction of Logung Dam in Kudus Regency is aimed to reduce the inundation area at downstream of Logung River, particularly during the rainy season. Besides, the potential water of Logung Dam is used for for irrigation and non-irrigation services.
Listyo Rini Ekaningtyas
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