Improving Internal Financial Control and Audit as Mechanisms to Increase the Efficiency of Budget Funds [PDF]
Финансовый журнал, 2022 The article deals with the organization and implementation of internal financial control and internal financial audit in the public administration sector. This issue is of particular relevance due to regularly taken decisions to restrict (moratorium) the
Andrey I. Lukashov
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Change Of Public Accounting Firm: Analysis Based On Ceo Turnover And Modified Audit Opinions
Jurnal Akuntansi: Kajian Ilmiah Akuntansi, 2022 This study aims to determine the factors that can affect the turnover of Public Accounting Firms. The factors used are CEO (Chief Executive Officer) changes and audit opinions.
Denny Putri Hapsari +2 more
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Women leading the audit process and audit fees: A European study
European Research on Management and Business Economics, 2023 This study investigates if a gender effect exists on the audit fees associated with the presence of women in roles closely related to the audit process. The analysis is based on the largest European corporations studied between 2016 and 2018. The results
Josep Garcia-Blandon +3 more
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Does accountant CFO matter to auditor?
Jurnal Akuntansi dan Auditing Indonesia, 2023 Chief Financial Officer (CFO) is a chief executive whose responsibilities are related to accounting and audit work. However, there is a downward trend in hiring CFOs with an accounting background.
Gabriella Handoyo +4 more
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Role of quality determinants of the internal audit function in corporate governance effectiveness. Senior management support as moderator: Evidence from Yemeni commercial banks [PDF]
Banks and Bank Systems, 2023 The purpose of this study was to determine if senior management support (SMSI) in Yemeni commercial banks mediates the association between internal audit function (IAF) quality characteristics and improved corporate governance effectiveness (CGE ...
Abdulrahman Mohammed Al-Yazidi +4 more
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Top Company Officers and Auditor on Audit Fee: Evidence From Indonesia
SAGE Open, 2023 The purpose of this study is to examine the relationship between top management school-ties represented by the CEO (Chief Executive Officer), CFO (Chief Financial Officer), and the Auditor with the Audit Fee.
Mohammad Nasih +3 more
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CEO masculinity and CSR disclosure: evidence from Indonesia [PDF]
AJAR (Asian Journal of Accounting Research), 2023 Purpose – The authors analyzed the relationship between chief executive officer (CEO) facial masculinity and the level of corporate social responsibility disclosure (CSRD).
Mohammad Nasih +3 more
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SAGE Open, 2023 The objective of this study is to investigate the impact of school ties between top management executives, such as the Chief Executive Officer and Chief Financial Officer, and external parties, including auditors, on a company’s earnings management ...
Raden Roro Widya Ningtyas Soeprajitno +4 more
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Do Publicly Listed Insurance Firms in Saudi Arabia Have Strong Corporate Governance?
Economies, 2023 Saudi Arabia has now opened its markets to foreign investors in line with its strategy to diversify its economy. However, investors need to feel confident that Saudi enterprises are being monitored and regulated appropriately.
Mamdouh Abdulaziz Saleh Al-Faryan +1 more
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Chief Executive Officer (CEO) Narcissism and Risk of Financial Reporting Fraud with Placing Emphasis on the Roles of Auditors and Audit Committees [PDF]
مجله دانش حسابداری, 2021 Objectives: In neoclassic economy, it is assumed that decision-makers behave intellectually and always pursue the maximization of their own favorability, but results of several investigations show that in order to find answers to financial questions, we ...
Mosa Bozorgasl +2 more
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