Results 41 to 50 of about 85,952 (294)
Enhancing auditors’ independence in auditing enterprises in Vietnam
Cogent Economics & Finance, 2019 The working environment of professional auditors can make a threat to independence. There are many studies in the world on this issue but the results are not the same due to differences in each country. By using the qualitative methodology in combination
Le Doan Minh Duc +4 more
doaj +1 more source
Jurnal Akuntansi Indonesia, 2013 This study aimed to analyze the influence of auditor independence, corporate characteristics, quality auditors and auditor turnover for the integrity of the financial statements.
Irfan Auditya, Provita Wijayanti
doaj +1 more source
Therapeutic Apheresis and Dialysis, EarlyView.ABSTRACT Background Chronic kidney disease is a growing public health problem worldwide, and the number of patients requiring renal replacement therapy is steadily increasing. Türkiye has experienced a similar rise in both the incidence and prevalence of renal replacement therapy over the past decades; however, national‐level projections of future ...
Arzu Akgül +2 more
wiley +1 more source
Jurnal Akuntansi Universitas Jember, 2015 This research examines the perception of financial statement user of local government to state audit board (BPK) of auditor independence. With confirmation seven independence determinants a) the duration assignation of audit, b) independence in budget ...
Suhardi Suhardi
doaj +1 more source
Reciprocal control of viral infection and phosphoinositide dynamics
FEBS Letters, EarlyView.Phosphoinositides, although scarce, regulate key cellular processes, including membrane dynamics and signaling. Viruses exploit these lipids to support their entry, replication, assembly, and egress. The central role of phosphoinositides in infection highlights phosphoinositide metabolism as a promising antiviral target.
Marie Déborah Bancilhon, Bruno Mesmin
wiley +1 more source
AUDITOR INDEPENDENCE, AUDITOR ETHICS, AUDITOR EXPERIENCE, AND DUE PROFESSIONAL CARE ON AUDIT QUALITY
Accounting Profession Journal (APAJI), 2022 Public accountants are exceptionally important to give certainty to clients that the financial statements introduced by the organization can be trusted, but the risk of misstatement will in any case exist despite the fact that it has been evaluated by a ...
Kenny Ardillah, Robby Chandra
doaj +1 more source
Aggregate quasi rents and auditor independence : evidence from audit firm mergers in China
, 2011 Using a sample of audit firm mergers in China\u27s audit market, this paper provides evidence on the way auditor independence can be improved following audit firm mergers as a result of a change in the aggregate quasi rents that are exposed to risk (i.e.,
CHAN, Koon Hung, WU, Donghui
core +1 more source
The Independence Indicators of the Audit Profession in Spain [PDF]
, 2013 The development of professions is framed in the social, political and economic context of our society. Currently, professions are like an essential element of new forms of capital.
Monllau, Teresa +1 more
core +2 more sources
FEBS Letters, EarlyView.We reconstituted Synechocystis glycogen synthesis in vitro from purified enzymes and showed that two GlgA isoenzymes produce glycogen with different architectures: GlgA1 yields denser, highly branched glycogen, whereas GlgA2 synthesizes longer, less‐branched chains.
Kenric Lee +3 more
wiley +1 more source
Safeguards to auditor independence against the displacement threat of clients [PDF]
پژوهشهای تجربی حسابداری, 2016 The purpose of this study is to identify strengthening factors of auditor independence against the displacement threat of clients. In order to achieve a consensus, regarding prior literature, a list of affecting factors on auditor’s independence was ...
ahmad modares +2 more
doaj +1 more source