Results 21 to 30 of about 91,560 (315)
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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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
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Auditor Perceptions of Audit Workloads, Audit Quality, and Job Satisfaction
Accounting Horizons, 2019 We survey over 700 auditors about audit workloads and the relationship between audit workloads, perceived audit quality, and job satisfaction. Our findings indicate that auditors are working, on average, five hours per week above the threshold at which
Julie S. Persellin +3 more
semanticscholar +1 more source
Determinants of effectiveness of computer-assisted audit techniques in the public sector [PDF]
Problems and Perspectives in Management, 2022 The increasing complexity of transaction processes in every organization, both private and public, has led auditors to develop computer-assisted audit techniques (CAATs).
Pupung Purnamasari, Rudy Hartanto
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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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Auditor Retention: Auditor and Auditee Factors [PDF]
GATR 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
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
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
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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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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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