Independence, low balling and learning effects [PDF]
Independent auditors serve as gatekeepers of public securities markets, but ongoing competition among audit firms could harm auditors’ independence. For instance, a Green Paper of the European Union finds that especially audits of large and prestigious ...
Simons, Dirk
core
The role of the external auditor in the regulation and supervision of the UK banking system [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
core +1 more source
State Ownership, Auditor Rotation and Audit Quality [PDF]
Proceedings of the 2nd International Conference on Culture, Education and Economic Development of Modern Society (ICCESE 2018), 2018 Lin Zhu, Liangcheng Wang
openaire +1 more source
Auditor rotation and audit quality : meta-analysis
, 2014 La rotation de l’auditeur a fait l’objet de plusieurs discussions entre régulateurs, professionnels et chercheurs, depuis la crise de gouvernance. En suivant ce fil rouge, nous proposons une typologie de cette pratique et examinons ses effets sur la qualité.
Chihi, Hamida, Casta, Jean-François
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ANALYTICAL PROCEDURES USED IN FINANCIAL AUDIT FOR THEVALUATION OF PORTFOLIO PERFORMANCES – CASE OF FINANCIAL INVESTMENT COMPANIES [PDF]
Conducting financial audit engagements for Financial Investment Companies is basedin a significant measure on the conception and performance of analytical procedures that assist theauditor in the process of elaborating general conclusions regarding the ...
Ovidiu Spatacean, Tatiana Danescu
core
PENGARUH ROTASI KAP, AUDITTENURE,DAN REPUTASI KAP TERHADAP KUALITAS AUDIT PADA PERUSAHAAN MANUFAKTUR
Jurnal Akuntansi Aktual, 2019 This research aims to explaine mandatory rotation of audit firm, audit tenure, and accounting firm reputation toward audit quality, measured by discretionary accruals.
Siska Nurhayati, Sawitri Dwi Prastiti
doaj
Testing the efficacy and acceptability of video-reflexive methods in personal protective equipment training for medical interns: a mixed methods study. [PDF]
BMJ Open, 2021 Wyer M, Hor SY, Barratt R, Gilbert GL.
europepmc +1 more source
Burnout and the Quantified Workplace: Tensions around Personal Sensing Interventions for Stress in Resident Physicians. [PDF]
Proc ACM Hum Comput Interact, 2022 Adler DA +7 more
europepmc +1 more source
Death anxiety measurement using Templer Death Anxiety Scale: a systematic review and validation study. [PDF]
BMC NursSrivastava M, Ghosh A.
europepmc +1 more source