Results 11 to 20 of about 410,625 (216)
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
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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
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El rol del contador como perito contable en el proceso penal colombiano
Via 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
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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
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Jurnal 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
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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
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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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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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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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