Results 91 to 100 of about 601,814 (301)

The Role of Auditor Independence, Professionalism, Skepticism, and Organizational Culture on Auditor Performance

Jurnal Dinamika Akuntansi
Purposes: This study aims to examine the role of internal and external factors in auditor performance. This study uses auditor independence, professionalism, and skepticism as internal factors and organizational culture as external factors.
Achmad Fauzi, Jurica Lucyanda, Fadil Permana, Tifani Margaretha, Mila Novita   +4 more
doaj   +1 more source

Study of Simultaneous Performance of Audit and Non-Audit Services on Auditor Independence from the Viewpoint of Academics and Stock Exchange Analysts [PDF]

مطالعات تجربی حسابداری مالی, 2011
Failure of audit reports has recently leaded to fundamental criticisms toward auditing profession and the magnifying of profession defects (in order to stakeholders’ value protection). In this field, auditor not only intrinsically should be independent, ,
A ansari, N kamali kermani, A talebi najaf abadi   +2 more
doaj  

Auditors’ Life Cycle in Clients and Auditor Independence

Journal of Risk and Financial Management
This study hypothesizes that, in client firms, audit firms or teams go through life-cycle phases—entry, adjustment, and recursion-that give rise to distinct patterns of independence across time. The life cycle paradigm depicts audit firms as facing pressures during entry to adhere strongly to their professional mandate, including strict exercise of ...
openaire   +1 more source

MagmaFlow: A desktop platform for artificial intelligence‐driven expression analysis

FEBS Open Bio, EarlyView.
MagmaFlow is a free, no‐code platform for gene expression analysis. It generates interactive volcano plots, links genes to literature, pathways, and diseases, prioritizes candidates using millions of publications, identifies affected biological processes, builds network diagrams, and exports publication‐ready figures and reports for macOS and Windows ...
Carlos E. Buss, Ao Li, Eduardo H. Gilglioni, Mayank Bansal, Sumeet Pal Singh, Latifa Bakiri, Alessandra K. Cardozo, Esteban N. Gurzov   +7 more
wiley   +1 more source

Iranian Angle to Non-Audit Services: Some Empirical Evidence [PDF]

The purpose of this paper is to show different Iranian accountants’ as well shareholders’ ideas on Non-audit services and their effects on audit independence in Iran.
Mehdi Moradi, Mahdi Salehi
core  

Board characteristics and audit quality: the moderating effect of board independence change

Cogent Social Sciences
This study investigates the impact of board characteristics and bank-specific factors on audit quality in Indian listed banks. The sample size consists of 38 banks listed on the Bombay Stock Exchange. The data cover 10 years from 2010 to 2019.
Faozi A. Almaqtari, Najib H. S. Farhan, Waleed M. Alahdal, Hafiza Aishah Hashim, Abdulhadi Ibrahim   +4 more
doaj   +1 more source

Effect of terahertz irradiation on DNA damage repair in living cells

FEBS Open Bio, EarlyView.
We investigated the effect of terahertz (THz) wave irradiation on DNA double‐strand break (DSB) repair in living cells. We found that THz irradiation enhanced DSB repair at specific frequencies, whereas heat treatment inhibited it, indicating that this effect is nonthermal and frequency‐specific.
Yuya Ueno, Shota Yamazaki, Hiromichi Hoshina, Masahiko Harata   +3 more
wiley   +1 more source

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

Malformin A1–mediated cytotoxicity in ovarian cancer cells occurs through pyroptosis and autophagy

FEBS Open Bio, EarlyView.
This study investigated the effects of the natural compound Malformin A1 (MA1) on the cytoskeleton that regulates cell proliferation and migration. Disruption of the cytoskeleton can impair these processes and promote cancer cell death. MA1 disrupted cytoskeletal organization, induced DNA damage, inflammation, activated autophagy, and pyroptosis ...
Nada Abdullah Hassan, Ikram A. Burney, Shika Hanif Malgundkar, Siva Ramamoorthy, Ressin Varghese, Mohamed A. Al‐Kindi, Hamad Al Riyami, Shadia Al Bahlani, Sergey Dobretsov, Syed Imran Hassan, Benjamin K. Tsang, Yahya Tamimi   +11 more
wiley   +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
Sharad Asthana, Steven Balsam, Jagan Krishnan   +2 more
core