Results 71 to 80 of about 410,625 (216)

Can Auditors Be Independent? - Experimental Evidence [PDF]

The Sarbanes-Oxley Act of 2002 has transformed the institutional environment in the US by making the audit committee responsible for the appointment, compensation and oversight of the auditor.
Koch, Christopher, Weber, Martin, Wüstemann, Jens   +2 more
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THE USE OF AN INTEGRATED GEO-ECOLOGICAL ASSESSMENT IN ENVIRONMENTAL AUDIT AT THE OPEN COAL MININGIN MONGOLIA

RUDN Journal of Ecology and Life Safety, 2015
The successful development of the coal industry, which supplies coal to various sectors of the economy of Mongolia, it is necessary to develop different types of audit including environmental audit.
Altangerel Damba, E V Stanis
doaj  

The Interdependence Between Audit Market Structure and the Quality of Financial Reporting: The Case of Non-Audit Services [PDF]

Recently, the Commission of the European Communities has put up for discussion various reform proposals intended to enhance the reliability of audits and to re-establish trust in the financial market.
Christopher Bleibtreu, Ulrike Stefani
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Pengaruh Integritas Auditor, Independensi Auditor Dan Gaya Kepemimpinan Auditor Terhadap Kinerja Auditor Pemerintah

Jurnal Teknologi dan Manajemen Industri Terapan
Penelitian ini bertujuan untuk mengetahui pengaruh integritas auditor, independensi auditor, dan gaya kepemimpinan auditor terhadap kinerja auditor pemerintah. Penelitian ini menggunakan pendekatan kuantitatif dengan jenis penelitian asosiatif. Objek penelitian adalah auditor yang bekerja di Kantor Inspektorat Daerah Provinsi Sulawesi Selatan, Kota ...
null Muh Nur Zhafran, null Idrawahyuni, null Asriani Hasan   +2 more
openaire   +1 more source

Hubungan Skeptisisme Profesional Auditor, Etika, Pengalaman Dan Keahlian Audit Dengan Ketepatan Pemberian Opini Auditor Oleh Akuntan Publik Di Kota Surakarta [PDF]

, 2012
Penelitian ini bertujuan untuk menganalisis pengaruh skeptisisme profesional auditor, etika, pengalaman dan keahlian audit terhadap ketepatan pemberian opini auditor oleh akuntan publik di Kota Surakarta.
HENDRIYONO, HENDRIYONO
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Auditor rotation impact on auditor independence and its implication on auditor performance

Journal of Eastern European and Central Asian Research (JEECAR)
This study aims to determine how much auditor rotation affect auditor independence and its implications for auditor performance. The method used in this study are descriptive and verification methods with path analysis, data processed using the SPSS program.
Ely Suhayati, John Dilyard
openaire   +1 more source

Audit Lingkungan : Pengungkapan Isu Lingkungandalam Laporan Keuangan Auditan

Journal of Accounting and Investment, 2015
Isu lingkungan sekarang sudah merupakan isu yang penting yang ditandai dengan maraknya masalah pencemaran lingkungan dan penurunan kualitas hidup. Dunia industri harus merespon kesadaran dan peraturan mengenai lingkungan.
Wahyu Manuhara Putra
doaj  

Reputation Concerns and Herd Behavior of Audit Committees - A Corporate Governance Problem [PDF]

This paper offers an explanation for audit committee failures within a corporate governance context. We consider a setting in which the management of a firm sets up financial statements that are possibly biased.
Barbara Schöndube-Pirchegger, Jens Robert Schöndube   +1 more
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Auditing, Consulting, and Audit Market Concentration [PDF]

In its recently published Green Paper, the European Commission 2010 discusses various methods to enhance the reliability of audits and to re-establish trust in the financial market.
Christopher Bleibtreu, Ulrike Stefani
core  

Disclosing Conflict of Interest - Does Experience and Reputation Matter? [PDF]

Disclosure of conflict of interest is currently seen as an effective tool for reducing threats to auditor independence. Cain, Loewenstein, and Moore (2005) provide evidence for perverse effects of disclosing conflict of interest.
Koch, Christopher, Schmidt, Carsten
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