Results 61 to 70 of about 410,625 (216)

Determinación del perfil de desempeño de docentes y auditores de ICONTEC y lineamientos para aportar valor a las organizaciones

Signos, 2014
Alineada con el direccionamiento de ICONTEC, la presente investigación tiene como objetivo principal identificar el perfil y los lineamientos de desempeño de los docentes y auditores con el fin de agregar valor al momento de prestar sus servicios en las ...
Carlos Alberto Díaz Ruiz, María Paula López Esguerra   +1 more
doaj   +1 more source

The Impact of Auditor Rotation on the Audit Quality: A Field Study from Egypt [PDF]

Lack of audit quality and subsequent audit failures result mainly from a lack of independence which is considered to be a consequence of the extended auditor client relationship.
Diana Mostafa, Magda Hussien
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PENGARUH INDEPENDENSI, PENGALAMAN, DAN ETIKA AUDITOR TERHADAP KUALITAS AUDIT (Survey pada Kantor Akuntan Publik di Bandung) [PDF]

, 2015
ABSTRAK Kinerja KAP yang berkualitas sangat ditentukan oleh kualitas audit. Adanya pengaruh Independensi Auditor, Pengalaman Auditor, dan Etika Auditor menentukan kualitas hasil audit.
Ghiztha Annisyafitriawati, 114020194
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Foreword

Administration, 2023
McCarthy Seamus
doaj   +1 more source

PENGARUH KOMPETENSI DAN PERTIMBANGAN PROFESIONAL AUDITOR TERHADAP KUALITAS AUDIT (Survey Pada Kantor Akuntan Publik Kota Bandung yang Terdaftar di BI) [PDF]

, 2018
ABSTRAK Penelitian ini berjudul “Kompetensi Auditor dan Pertimbangan Profesional Auditor terhadap Kualitas Audit”. Penelitian ini bertujuan untuk mengetahui besarnya Kompetensi Auditor dan Pertimbangan Profesional Auditor terhadap Kualitas Audit pada
Muhamad Kamil Arif, 134020243, Pembimbing I, Dr. H. Liza. Laila.Nurwulan., SE., MSi., AK., CA   +1 more
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Sustainability and Corporate Reporting using ERP Systems: Challenges and Opportunities for the Accounting and Auditing Profession [PDF]

Audit Financiar
As a result of the massive digitalization of recent years, ERP systems have started to play an important role in the life cycle of an organization, raising a number of challenges and opportunities especially for the accounting and auditing profession ...
Laura-Eugenia-Lavinia BARNA, Bogdan-Stefan IONESCU, Liliana IONESCU-FELEAGA   +2 more
doaj   +1 more source

AUDIT FIRM REPUTATION, AUDITOR SWITCHES, AND CLIENT STOCK PRICE REACTIONS: THE ANDERSEN EXPERIENCE [PDF]

The financial scandal surrounding the collapse of Enron caused erosion in the reputation of its auditor, Andersen, leading to concerns about Andersen’s ability to continue in existence and ultimately its demise. In this paper we investigate the timing of
Jagan Krishnan, Sharad Asthana, Steven Balsam   +2 more
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PERSEPSI AUDITOR INDEPENDEN TERHADAP PENGARUH PEMAHAMAN GAYA KEPEMIMPINAN DAN BUDAYA ORGANISASI TERHADAP KINERJA AUDITOR DENGAN INDEPENDENSI SEBAGAI VARIABEL MEDIASI [PDF]

, 2011
Penelitian akuntansi keperilakuan (behavior) tentang gaya kepemimpinan, budaya organisasi, dan independensi auditor terhadap kinerja auditor pada KAP dengan responden auditor independen masih jarang sekali dilakukan. Oleh karena itu, dengan merujuk
Nurhandri , Achmad Ihsan
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Litigation Risk and Abnormal Accruals [PDF]

In this paper, we examine the relation between auditor litigation risk and abnormal accruals over the 1989-2007 time period. We address potential endogeneity in prior studies by jointly modeling abnormal accruals and litigation risk in a simultaneous ...
Inder K. Khurana, Jeff P. Boone, K. K. Raman   +2 more
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The impact of work passion on work performance: the moderating role of P-O fit and meaningfulness of work

DIJB (Diponegoro International Journal of Business), 2018
Our study aims to analyze the impact of auditor’s work passion on their performances, with meaningfulness of work and person organization fit (PO-fit) as moderating variables.
Ika Indriasari, Noni Setyorini
doaj   +1 more source