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The Arithmetic Teacher, 1972
We have examined the accompanying Balance Sheet of Funds of the National Council of Teachers of Mathematics as of May 31, 1971, the related Statements of General Fund Revenues and Expenses and the Statements of Fund Balances. Our examination was made in accordance with generally accepted auditing standards and accordingly included such tests of the ...
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We have examined the accompanying Balance Sheet of Funds of the National Council of Teachers of Mathematics as of May 31, 1971, the related Statements of General Fund Revenues and Expenses and the Statements of Fund Balances. Our examination was made in accordance with generally accepted auditing standards and accordingly included such tests of the ...
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The Reliance of External Auditors on Internal Auditors
RADS Journal of Business Management, 2020Objective: The objective of this study is to identify the approach of external auditors as to how internal auditors have been assessed and judged to make use of the work. Using this thesis, internal auditors can shape their work style per external auditors' criteria.
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JAMA: The Journal of the American Medical Association, 1989
On March 3, 1987, JAMA received a manuscript entitled "Increased Seizure Frequency With Generic Primidone." The authors, Wyllie, Pippenger, and Rothner from The Cleveland Clinic Foundation, described the case of a 16-year-old girl who had had seizures since birth, but who, while receiving antiepileptic drugs that included Mysoline (primidone produced ...
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On March 3, 1987, JAMA received a manuscript entitled "Increased Seizure Frequency With Generic Primidone." The authors, Wyllie, Pippenger, and Rothner from The Cleveland Clinic Foundation, described the case of a 16-year-old girl who had had seizures since birth, but who, while receiving antiepileptic drugs that included Mysoline (primidone produced ...
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The effect of auditor quality to professional skepticsm and its relationship to audit quality
International Journal of Law and Management, 2018Purpose The purpose of this paper is to investigate the relationships between auditor quality to professional skepticism and between auditor quality and professional skepticism to audit quality.
A. Kusumawati, Syamsuddin Syamsuddin
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Jurnal Riset Akuntansi, 2023
This study aims to obtain empirical evidence regarding the influence of auditor experience, auditor expertise, auditor ethics, and time budget pressures on audit performance. In this study, there are 5 variables, namely auditor performance as a dependent variable while auditor experience, auditor expertise, auditor ethics, and time budget pressure as ...
null Rachmat Arif, null Novita Sari
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This study aims to obtain empirical evidence regarding the influence of auditor experience, auditor expertise, auditor ethics, and time budget pressures on audit performance. In this study, there are 5 variables, namely auditor performance as a dependent variable while auditor experience, auditor expertise, auditor ethics, and time budget pressure as ...
null Rachmat Arif, null Novita Sari
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Auditor Tenure and Shareholder Ratification of the Auditor
Accounting Horizons, 2008SYNOPSIS: Legislators and regulators have expressed concerns about the effect of long auditor tenure on audit quality. There is little direct evidence on investors’ perceptions about long auditor tenure. In this paper, we use shareholder votes on auditor ratification as a proxy for investor perceptions about audit quality.
Mai Dao +2 more
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The Role of Tacit Knowledge in Auditor Expertise and Human Capital Development
Journal of Accounting Research, 2018Two critical aspects of the model of auditor expertise development in Tan and Libby [1997] are that audit firms do not value tacit knowledge in inexperienced auditors but do value it in experienced auditors.
J. Bol +3 more
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Perceived Auditor Quality and the Earnings Response Coefficient.
Accounting Review, 1993An auditor's reputation lends credibility to the earnings report that he audits. An unresolved issue is whether auditor size is correlated with auditor quality, where a high-quality auditor is defined as one who brings about more credible earnings ...
T. Wong, S. Teoh
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2004
Abstract Securities markets have long employed ‘gatekeepers’ - independent professions who pledge their reputational capital - to protect dispersed investors. This strategy of relying on reputational intermediaries to assess, verify and certify the corporate issuer’s disclosures appears to have failed during the late 1990s, as ...
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Abstract Securities markets have long employed ‘gatekeepers’ - independent professions who pledge their reputational capital - to protect dispersed investors. This strategy of relying on reputational intermediaries to assess, verify and certify the corporate issuer’s disclosures appears to have failed during the late 1990s, as ...
openaire +1 more source