Results 21 to 30 of about 410,625 (216)

“Sustaining the Sustainable Sustainability”: Leveraging Digitalization and Emerging Technologies by the Auditor in Providing Assurance on Sustainability Reporting [PDF]

open access: yesAudit Financiar
In 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
doaj   +1 more source

Flood Inundation Prediction of Logung River due to the Break of Logung Dam

open access: yesJournal 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

PENGARUH STRUKTUR KEPEMILlKAN DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN DENGAN KEBIJAKAN HUTANG SEBAGAI INTERVENING

open access: yesJurnal 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
doaj   +1 more source

Urgensi Judgment Auditor dalam Otomatisasi Proses Audit

open access: yesOrganum, 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
doaj   +1 more source

PPRA / PCMSO: auditoria, inspeção do trabalho e controle social

open access: yesRevista Brasileira de Saúde Ocupacional
Os 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
doaj   +1 more source

The Effects of an Auditor\u27s Communication Mode and Professional Tone on Client Responses to Audit Inquiries

open access: yes, 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

Les victimes de la criminalité d’entreprise : le conflit ignoré

open access: yesCriminologie, 2016
Cette contribution réfléchit à la manière la plus adéquate de résoudre les conflits résultant de la criminalité d’entreprise pour les victimes de cette criminalité.
Gudrun Vande Walle, Ph. D.
doaj   +1 more source

Trajectories of an accountant professionʼs transformation in conditions of digitalization

open access: yesE-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

Auditor Retention: Auditor and Auditee Factors [PDF]

open access: yesGATR Journal of Finance and Banking Review, 2018
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

FAKTOR FAKTOR YANG MEMENGARUHI KINERJA AUDITOR SERTA DAMPAKNYA TERHADAP PROFESIONALISME

open access: yesJurnal Riset Akuntansi Kontemporer, 2019
Penelitian ini bertujuan untuk menguji Faktor-Faktor yang memengaruhi Kinerja Auditor Serta Dampaknya Terhadap Profesionalisme Auditor. Sampel pada penelitian ini adalah Auditor pada Kantor Akuntan Publik di Wilayah Bandung.
R. Muchamad Noch, Sri Indri Winata
doaj   +1 more source

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