Results 261 to 270 of about 601,814 (301)
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SSRN Electronic Journal, 2010
This research reviews the viewpoints of independent auditors in auditing institutions who are members of the official auditors society in Iran and the staff of Holding Investment companies accepted in Iran Stock Exchange in regard to how to select auditors for auditing financial statements lists, the effect of independent auditors' practices on their ...
Mohamad Reza Abdoli, Reza Eftekhari
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This research reviews the viewpoints of independent auditors in auditing institutions who are members of the official auditors society in Iran and the staff of Holding Investment companies accepted in Iran Stock Exchange in regard to how to select auditors for auditing financial statements lists, the effect of independent auditors' practices on their ...
Mohamad Reza Abdoli, Reza Eftekhari
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Business and Professional Ethics Journal, 2018
The concept of “auditor independence”—that the provider of assurance on financial information should be free of conflicting interests—is deeply embedded in the world’s capital markets. This paper examines stresses on the global model of Big Audit that call into question both the basis and the ongoing usefulness of auditor independence: The threats to ...
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The concept of “auditor independence”—that the provider of assurance on financial information should be free of conflicting interests—is deeply embedded in the world’s capital markets. This paper examines stresses on the global model of Big Audit that call into question both the basis and the ongoing usefulness of auditor independence: The threats to ...
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Managerial Auditing Journal, 2011
PurposeThe purpose of the paper is to examine the extent to which there is shared meaning of the concept of auditor independence between the three major groups of parties on the demand and supply sides of the audit services market – auditors, financial report preparers and financial report users.Design/methodology/approachThe paper utilises the ...
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PurposeThe purpose of the paper is to examine the extent to which there is shared meaning of the concept of auditor independence between the three major groups of parties on the demand and supply sides of the audit services market – auditors, financial report preparers and financial report users.Design/methodology/approachThe paper utilises the ...
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American Economic Review, 2016
This paper outlines that the IMF is exposed to various types of operational and financial risks, including credit, market, liquidity, and income risks. The Executive Board of the IMF has overall responsibility for the establishment and oversight of the IMF’s risk management framework.
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This paper outlines that the IMF is exposed to various types of operational and financial risks, including credit, market, liquidity, and income risks. The Executive Board of the IMF has overall responsibility for the establishment and oversight of the IMF’s risk management framework.
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American Economic Review, 2015
This paper presents different audited financial statements by the IMF. The accompanying consolidated financial statements of the General Department of the IMF (“the Department”), which comprise the consolidated statement of financial position as of April 30,2015, and the related consolidated statement of comprehensive income, of changes in reserves ...
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This paper presents different audited financial statements by the IMF. The accompanying consolidated financial statements of the General Department of the IMF (“the Department”), which comprise the consolidated statement of financial position as of April 30,2015, and the related consolidated statement of comprehensive income, of changes in reserves ...
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Regulating auditor independence
European Accounting Review, 2000The article considers, from the perspective of the European Commission, what is the role of the regulator in seeking to intervene in the provision of statutory audit services. The role of the auditor is considered both from the perspective of the capital market and in an agency context, and the article assesses how this interacts with the regulator. It
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, 2006 Non-audit services and auditor independence in stable and unstable economic conditions
Managerial Auditing Journal, 2022Richard Kent
exaly