Results 281 to 290 of about 8,506,519 (307)

The Influence Of Independence, Auditor Experience, Professionalism, Auditor Motivation, And Competence On Auditor Performance In Accounting Firm In Bali

2022
A financial report is said to be reliable if the financial report has been examined by an independent third party. The party that examines the financial statements of a company is called an independent auditor. This research was conducted with the aim of knowing the effects of independence, auditor experience, professionalism, auditor motivation, and ...
Ni Nyoman Ayu Suryandari, Kadek Kartika Wulandewi   +1 more
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Performance auditing by the Portuguese Court of Auditors

Tékhne, 2013
Abstract This paper aims at presenting the Portuguese Court of Auditor's work in what concerns performance audit. As for performance auditing in the Portuguese Court of Auditors, the paper describes the context in which it has been taking place, referring to the need of increasing accuracy, fairness and transparency in the accounts of the entities ...
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Auditor expert performance in fraud detection: The case of internal auditors [PDF]

, 2010
Fraud is an inevitable cost of doing business. Organisations are responding to the pervasiveness of fraud by employing increased fraud risk management strategies. Internal audit is the most effective corporate control available to management to address the threat of fraud.
openaire  

A Study of Auditors' Analytical Review Performance.

Auditing: A Journal of Practice & Theory, 1988
Abstract This paper reports the results of a protocol study of five experienced auditors in the performance of an analytical review of the inventory account. The objectives of the study were to obtain detailed evidence of the nature of auditors' predecisional behaviors in employing analytical review, to obtain insight into the factors
Edward Blocher, Jean C. Cooper
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Auditor Performance and Educational Preparation: An Analysis.

Issues in Accounting Education, 1987
Abstract This paper reports the results of an empirical study to determine the relationships between formal university educational preparation and professional performance by auditors within the public accounting profession. Data were collected on the performance of auditors employed by regional offices of large International public ...
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THE EFFECT OF AUDITOR'S WORK EXPERIENCE, AUDITOR'S EXPERTISE AND EMOTIONAL INTELLIGENCE ON AUDITOR PERFORMANCE AT PUBLIC ACCOUNTING OFFICE IN SURABAYA

2022
The purpose of this study was to determine the effect of auditor's work experience, auditor's expertise and auditor's emotional intelligence on Auditor Performance. The sample used in this study was 32 respondents (auditors and auditor staff who worked at KAP in Surabaya for at least 3 years.
Pratiwi, Regita Ardhiana, Qurochman, Arief Nurdiannova   +1 more
openaire   +1 more source

The ties that bind: Knowledge-seeking networks and auditor job performance

Accounting, Organizations and Society, 2021
Theresa Floyd, Monika Causholli
exaly  

Auditor and auditee engagement with public sector performance audit: An institutional logics perspective

Financial Accountability and Management, 2021
Lee Parker, Kerry Jacobs, Jana Schmitz
exaly  

Is Auditors’ Migration Status Associated with their Performance?

European Accounting Review
Wen He, Chao Kevin Li, Yi Si
openaire   +1 more source

The Effect of Motivational Orientation on Auditor Performance

SSRN Electronic Journal, 2012
Bernhard Erich Reichert, Alex Woods
openaire   +1 more source