Philanthropy, audit firms culture and auditor independence. [PDF]
PLoS One, 2022 Zhang Y, Wei L.
europepmc +1 more source
Auditor Rotation and Conservatism
Korea International Accounting Review, 2009 null 한정희, null 문상혁
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PENGARUH KEBIJAKAN ROTASI KAP TERHADAP KUALITAS LAPORAN KEUANGAN [PDF]
, 2006 The scandal of finance of Enron that involved Arthur Andersen audit firm has generated to return debate about mandatory audit firm rotation. In the voluntary auditor change environment, academic research used auditor tenure to measure the possibility of ...
Sumarwoto, Sumarwoto
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Audit Independence : Its Importance to the External Auditor's Role in Banking Regulation and Supervision [PDF]
The role of the external auditor in the supervisory process requires standards such as independence,objectivity and integrity to be achieved. Even though the regulator and external auditor perform similar functions, namely the verification of financial ...
Ojo, Marianne
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Proposals for a new audit liability regime in Europe [PDF]
, 2009 The past few years have seen a growing trend towards the focus on audit liability. In the UK, the Company Law Reform Bill which became the Companies Act 2006, has removed the previously existing limits on auditor liability and compelled an agreement ...
Ojo, Marianne
core
KUALITAS AUDIT DAN FAKTOR YANG MEMPENGARUHINYA: PERSPEKTIF AUDITOR DAN PERUSAHAAN
Accounting Profession Journal (APAJI)Audit quality is defined as the characteristics or description of audit practices and results according to the auditor's professional quality standards, where the auditor finds reports of material errors, mistakes, or omissions n the client's financial ...
Ni Nyoman Ayu Suryandari +2 more
doaj
Convergence and Competition in Rules Governing Lawyers and Auditors [PDF]
This Article examines problems (including information asymmetries, agency problems and cognitive biases) that auditors and lawyers (collectively, "gatekeepers") confront when they evaluate and respond to risk, as well as the various ways in which ...
Richard Painter
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The Tanda: An Informal Financial Practice at the Intersection of Culture and Financial Management for Mexican American Families. [PDF]
J Fam Econ Issues, 2023 Quiñones M, Grier-Reed T.
europepmc +1 more source
The Effect of the Financial Crisis on the Accounting Profession in the United States and Europe [PDF]
, 2019 While the accounting profession received a great deal of the blame for the 2007-2008 financial crisis, it was only one of a myriad of factors that contributed to the subprime mortgage debacle and resulting economic downturn.
Chutchev, Vladislav
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Applying Sarbanes-Oxley Principles to Colleges and Universities [PDF]
, 2009 In the wake of the financial scandals that have occurred in the corporate sector, the public is demanding more accountability not only from corporations but also from nonprofit organizations such as universities.
Akers, Michael D. +2 more
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