Results 61 to 70 of about 717,309 (304)

Auditor Independence, Competence, Audit Judgment and Audit Quality

Jurnal Ilmiah Akuntansi
This study aims to examine the influence of personal characteristics of auditors specifically auditor independence and auditor competence on audit judgment, and the impact of audit judgment on audit quality. A quantitative research approach was employed
Linda Anita Octavia Tanor, Hisky Ryan Kawulur   +1 more
doaj   +1 more source

Self‐Regulated Learning Meets AI: Reinterpreting Self‐Regulation, Co‐Regulation, and Socially Shared Regulation in Human–AI Interaction

New Directions for Adult and Continuing Education, EarlyView.
ABSTRACT Advancing artificial intelligence (AI) has transformed learning and work, yet higher education and professional development programs have not systematically equipped learners for AI‐prevalent environments. This lack of preparation creates uncertainty regarding control, responsibility, trust, and accountability.
Moon‐Heum Cho, Jerusalem Merkebu
wiley   +1 more source

The Influence of Competence and Experience of Auditors on Audit Outcomes

Golden Ratio of Auditing Research, 2023
This qualitative study investigates the influence of auditor competence and experience on audit outcomes in the realm of financial governance. The research aims to explore the lived experiences and perceptions of auditors, clients, and other stakeholders regarding these critical attributes.
openaire   +1 more source

Comparing the Effect of Semi‐Immersive Virtual Reality, Computerized Cognitive Training, and Traditional Rehabilitation on Cognitive Function in Multiple Sclerosis: A Randomized Clinical Trial

Annals of Clinical and Translational Neurology, EarlyView.
ABSTRACT Background Cognitive impairment is a common non‐motor symptom in Multiple Sclerosis (MS), negatively affecting autonomy and Quality of Life (QoL). Innovative rehabilitation strategies, such as semi‐immersive virtual reality (VR) and computerized cognitive training (CCT), may offer advantages over traditional cognitive rehabilitation (TCR ...
Maria Grazia Maggio, Desiree Latella, Lilla Bonanno, Paulo Cezar Rocha dos Santos, Marcos Maldonado‐Díaz, Meir Plotnik, Rosaria De Luca, Angelo Quartarone, Rocco Salvatore Calabrò   +8 more
wiley   +1 more source

Annual report 2014–15: auditing in the public interest [PDF]

, 2015
The Annual Report 2014–15 provides a summary of the performance of Victorian Auditor-General\u27s Office (VAGO) in 2014–15 in fulfilling our purpose to provide assurance to Parliament on the accountability and performance of Victoria’s public sector ...
Victorian Auditor-General
core  

Perceptions of auditor independence: U.K. evidence [PDF]

, 1999
The reality and perception of auditor independence is fundamental to public confidence in financial reporting. A new Independence Standards Board was set up in the U.S.
Vivien Beattie, Brandt, Richard, Fearnley, Stella, Richard Brandt, Fearnley, S., Beattie, Vivien, Brandt, R., Stella Fearnley, Beattie, V.   +8 more
core   +1 more source

Building a Framework for Sexual and Reproductive Health Care in the Rheumatology Context: Content and Approaches

Arthritis Care &Research, EarlyView.
People with systemic autoimmune and rheumatic diseases (SARDs) are at higher risk than the general population of experiencing adverse pregnancy and perinatal outcomes such as preeclampsia, intrauterine growth restriction, and maternal and/or fetal death.
Mehret Birru Talabi, Sonya Borrero
wiley   +1 more source

Ethic Code and Internal Audit Quality

Jurnal Akuntansi
Purpose - The research aims to test the influence of codes of ethics (competence, accountability, and professionalism) on the quality of audit results and to analyze the role of mediation in audit performance and the impact of the codes (competence ...
Riza Nurfidia Febrianti, Lia Uzliawaty, E. Munawar Muchlish   +2 more
doaj   +1 more source

ANALISIS PENGARUH KOMPETENSI DAN INDEPENDENSI TERHADAP KUALITAS AUDIT

Iqtishadia, 2014
Tujuan penelitian ini untuk mengetahui dan menganalisis pengaruh kompetensi dan independensi terhadap kualitas audit. Penelitian ini tergolong ke dalam  penelitian eksplanatori.
Alfiyah Ariani Dwiyanti, Zaenal Fanani
doaj   +1 more source

Physician‐Scientist Pipeline for Pediatric Rheumatology: The Current Landscape and Future Perspectives

Arthritis Care &Research, EarlyView.
Over the past 50 years, the science of pediatric rheumatology has grown exponentially due to an expansion in the understanding of complex rheumatic conditions and a surge in novel targeted therapeutics. Physician‐scientists in the field of pediatric rheumatology have played major roles in these advancements that have improved the care of children ...
Ekemini A. Ogbu, Linda T. Hiraki, Mara L. Becker   +2 more
wiley   +1 more source