Jurnal Akuntansi Universitas Jember, 2022 The rotation of auditor should be performed, in maintaining the auditor’s independency and based on the government regulations. The intent of this research is to show the effect of firm size, the opinion of auditor, the reputation of auditor, and ...
Endru Douglas Simalango +1 more
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EXAMINATION OF PROFESSIONAL ETHICS OF INDEPENDENT AUDITORS IN THE LIGHT OF IMMANUEL KANT’S ETHICAL PRINCIPLES [PDF]
Sayıştay DergisiIndependent auditors assume a great responsibility towards information users with the report they submit at the end of the audit. With this sense of responsibility, the independent auditor must act in accordance with the ethical principles of the ...
İlkay Ejder ERTURAN
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Strategic pursuits Auditor has confidence in the work of the Cooperative Auditor in Thailand [PDF]
Journal of Humanities and Social Sciences Mahasarakham University, 2021 This research examines methods of acquiring audit knowledge influencing the effectiveness of audits among cooperative auditors in Thailand. A questionnaire was used to collect data from 400 cooperative auditors in Thailand.
Wilaiwan Srihata
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The impact of a reproductive health voucher in Uganda using a quasi-experimental matching design
Reproductive HealthThis study assesses the impact of a voucher project that targeted vulnerable and poor pregnant women in Uganda. Highly subsidised vouchers gave access to a package of safe delivery services consisting of four antenatal visits, safe delivery, one ...
Christian Andersson +6 more
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Firm corruption in the presence of an auditor [PDF]
, 2010 This paper develops a framework to explore firm corruption taking account of interaction with an auditor. The basic idea is that an auditor can provide auditing and other (consultancy) services.
Dietrich, M., McHardy, J., Sharma, A.
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Aggregate quasi rents and auditor independence : evidence from audit firm mergers in China
, 2011 Using a sample of audit firm mergers in China\u27s audit market, this paper provides evidence on the way auditor independence can be improved following audit firm mergers as a result of a change in the aggregate quasi rents that are exposed to risk (i.e.,
CHAN, Koon Hung, WU, Donghui
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Pendapat Auditor atas Laporan Keuangan untuk Perusahaan yang Terdaftar di Bursa Efek Jakarta
Journal the Winners, 2007 Reports are essentials to audit and assurance engagements because they communicate the result of auditor’s findings. The reason for this research is to study what types of the audit report has been issued for listed public companies in Bursa Efek ...
Antonius Herusetya
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Audit Quality: A Bibliometric Analysis (1981-2020)
Scientific Annals of Economics and Business, 2020 The increase in the number of studies on audit quality and the interest of both researchers and authorities in the subject in recent years has been the motivation of the study.
Aysegul Ciger
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Public sector performance auditing: Emergence, purpose and meaning [PDF]
, 2005 The purpose of this paper is to evaluate the extant Anglo-American literature on 'performance auditing for the public sector', in order to identify the socio-economic and political themes that influenced the emergence of public sector performance ...
Lowe, Alan +2 more
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The importance of reputation in the auditing of companies: A game theory analysis [PDF]
, 2019 Numerous, mainly empirical, studies of auditing behaviour have recently looked at the “reputation” of the auditor and the size of fees it attracts. Our model of the auditing market advances the study of the fundamental principles involved in determining ...
Dassiou, X., Glycopantis, D.
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