Results 11 to 20 of about 91,560 (315)

Impact of Auditor Competence, Integrity, and Ethics on Audit Quality in Saudi Arabia

open access: yesOpen Journal of Accounting, 2021
This research is conducted to investigate the impact of auditor’s competency, integrity, and ethics on audit quality from the perceptions of auditors. The data is collected through questionnaires distributed to auditors in auditing firms in Saudi Arabia.
Sulaiman Alsughayer
semanticscholar   +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

THE EFFECT OF AUDITOR COMPETENCE, EMOTIONAL INTELLIGENCE OF AUDITORS, AND AUDITOR INDEPENDENCE ON AUDITOR PERFORMANCE

open access: yesJurnal Terapan Ilmu Manajemen dan Bisnis, 2019
This study was conducted to determine the effect of auditor competence on auditor performance, to determine the effect of auditor emotional intelligence on auditor performance, to determine the effect of auditor independence on auditor performance and to determine the effect of auditor competency, auditor emotional intelligence, and auditor ...
Hariati Karo, Harlyn Siagian
openaire   +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

The effect of company characteristics and auditor characteristics to audit report lag

open access: yesAsian Journal of Accounting Research, 2019
Purpose The purpose of this paper is to examine and analyze the factors that affect an auditor’s efficiency in completing the audit process proxied by audit report lag. The factors used in this study are selected by looking at the characteristics of the
M. Abdillah   +2 more
semanticscholar   +1 more source

Juan Pablo II y las Conferencias episcopales: comunión y colegialidad

open access: yesThe 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
doaj   +1 more source

Understanding Commodity Investments: Factor Analysis and Bibliometric Findings [PDF]

open access: yesOvidius 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  

The effect of auditor type on audit quality in emerging markets: evidence from Egypt

open access: yesInternational 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

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