Results 51 to 60 of about 410,625 (216)

Firm corruption in the presence of an auditor [PDF]

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, Michael, McHardy, Jolian, Sharma, Abhijit   +2 more
core   +1 more source

Adicciones y matrimonio. Influencia de las nuevas tecnologías en la nulidad del matrimonio

Estudios Eclesiásticos, 2017
Se trata de un capítulo de nulidad ya frecuentemente aducido en los Tribunales y, sin embargo, aún poco estudiado. En primer lugar, se describe detenidamente el fenómeno de la adicción a Internet y el denominado ciber-sexo, por su mayor conexión con el ...
Jesús Rodríguez Torrente
doaj  

Auditing in the Twin Transition Era: Between Professional Judgment, Sustainability Assurance, and Agentic AI – Challenges and Future Directions [PDF]

Audit Financiar
This study investigates how the convergence between digital transformation and the sustainability transition – commonly referred to as the Twin Transition – is reshaping financial auditing in the context of emerging autonomous technologies such as ...
Delia DELIU
doaj   +1 more source

Redefiniendo al Auditor desde la Bioética

Teuken Bidikay, Revista Latinoamericana de Investigación en Organizaciones Ambiente y Sociedad, 2020
El lavado de dinero, el narcotráfico, el tráfico de personas y órganos, cada día son más comunes y ganan adeptos para la realización de negocios, incluso para su posible legalización.
Percy Iván Aguilar Argueta
doaj   +1 more source

Perception of Auditors and Auditee on Public Sector Performance Audits

Policy & Governance Review, 2019
This study aims to discuss the perceptions of auditors and auditees on public sector performance audits. This study analyzes how social processes and interactions are both in the performance audit process.
Widhi Setyo Pratama
doaj   +1 more source

An Investigation of the Effect of Audit Quality on Accrual Reliability of Listed Companies on Tehran Stock Exchange [PDF]

This study investigates the effect of audit quality on accrual reliability of listed companies on Tehran Stock Exchange. In order to determine audit quality has been used of two criteria of auditor level and auditor commission period and due to calculate
Mahdi SALEHI, Saeid Jabarzadeh KANGARLOUEI   +1 more
core  

Las actividades militares de los buques de guerra de terceros Estados en los espacios marítimos de soberanía o jurisdicción del Estado ribereño

Revista Electrónica de Estudios Internacionales, 2014
La presencia estatal en la mar, se hace ostensible fundamentalmente a través de los buques de guerra, cuyo particular régimen jurídico, condiciona su modo de ser y estar en dicho medio.
Miguel Ángel Franco García
doaj  

KEMAMPUAN AUDIT TENURE MEMODERASI PENGARUH PENGALAMAN DAN SKEPTISISME AUDITOR DENGAN KUALITAS AUDIT

Jurnal Ilmiah Akuntansi, 2017
ABSTRAK Pentingnya laporan keuangan bagi banyak pihak, menyebabkan laporan tersebut harus disajikan secara relevan dan reliabel. Kualitas audit yang baik dapat menyebabkan laporan keuangan semakin dipercaya keasliannya.
I Gusti Ayu Nyoman Budiasih, Ketut Budiartha   +1 more
doaj   +1 more source

Auditor and Audit Committee Independence in India [PDF]

This article reviews the regulations and governance reforms carried out in India with respect to auditor and audit committee independence. In doing so it critically compares them with the regulations existing in the US.
Jayati Sarkar, Subrata Sarkar
core   +1 more source

EXPECTATION GAP ANTARA AUDITOR DAN MAHASISWA AKUNTANSI

Jurnal ASET (Akuntansi Riset), 2014
. This study aimed to get empirical evidence about perceptions between auditors and accounting students to Expectation gap in the issue of the auditor and the audit process, the auditor's responsibilities , attributes the performance of auditors and ...
Sukadwilinda Sukadwilinda, Bambang Susanto   +1 more
doaj   +1 more source