Results 11 to 20 of about 108,857 (314)
El rol del contador como perito contable en el proceso penal colombiano
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
doaj +1 more source
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
Contracting account audit on social networks [PDF]
Social network account audit is an independent review of social network activities to express a professional opinion on the fulfillment of objectives, business compliance, and information security of orders on social networks.
Jakovljević Nemanja +1 more
doaj +1 more source
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
Juan Pablo II y las Conferencias episcopales: comunión y colegialidad
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]
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
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
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
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
Auditor Retention: Auditor and Auditee Factors [PDF]
Objective - This study aims to examine the influence of auditor and auditee factors on auditor retention. Methodology/Technique - The analysis unit of this research is manufacturing firms that were listed on the Indonesian Stock Exchange between 2010 and 2014. Using purposive sampling, 54 companies, or 270 observations, were obtained.
Majidah Majidah +2 more
openaire +1 more source

