Results 21 to 30 of about 514,449 (400)
The effect of company characteristics and auditor characteristics to audit report lag
Asian 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
Muhammad Rifqi Abdillah +2 more
semanticscholar +1 more source
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
doaj +1 more source
Jurnal Akuntansi Kontemporer, 2013 Increasing the firm value is one of the main purposes of a company. Increasing the firm value means the slOck return gives the optimal return to the investors.
Melanie Sugiarto
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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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PPRA / PCMSO: auditoria, inspeção do trabalho e controle social
Revista Brasileira de Saúde OcupacionalOs autores analisaram Programas de Prevenção de Riscos Ambientais (PPRA) e Programas de Controle Médico de Saúde Ocupacional (PCMSO) implementados por 30 empresas, de diferentes ramos econômicos, com mais de 100 (cem) empregados, em atividade em Salvador,
Carlos Roberto Miranda +1 more
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Urgensi Judgment Auditor dalam Otomatisasi Proses Audit
Organum, 2022 Audit automation helps various stages in the audit process to provide convenience and speed in completing work, including the stages that are usually carried out using judgment.
Padma Adriana Sari +2 more
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Assessing the impact of the new auditor’s report
Pacific Accounting Review, 2019 Purpose Changes to the auditor’s report have been proposed and issued internationally to provide more relevant information to users and enhance the perceived value of financial statement audits.
Hong Li, D. Hay, David Lau
semanticscholar +1 more source
, 2017 In this study, we investigate whether receiving an auditor inquiry via e-mail differentially affects client responses as compared to more traditional modes of inquiry, and whether those responses are affected by the auditor\u27s professional tone.
Kida, Thomas, Saiewitz, Aaron
core +1 more source
Trajectories of an accountant professionʼs transformation in conditions of digitalization
E-Management, 2022 The article analyses related to the harmonisation of the accounting system trends in an accountant and auditor professions of in the context of economic processes' globalization and digitalisation, and the cardinal transformation of the fiscal ...
N. G. Мorozova, Zh. M. Korzovatykh
doaj +1 more source