Results 41 to 50 of about 52,958 (162)

ICT adoption and public value creation in performance audits: Evidence from Indonesia’s migrant worker protection

Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara
This study explores the role of Information and Communication Technology (ICT) in enhancing public value through performance audits, focusing on the protection of Indonesian migrant workers.
Eko Yulianto, Satria Yudhia Wijaya, Abdullah Aqeel Muqaibal   +2 more
doaj   +1 more source

Linguistic features and legibility of the consolidated audit reports: An original investigation from the Tunisian case

Cogent Business & Management, 2016
The consolidated audit report is a source of information that strengthens corporate governance and financial communication. The purpose of this paper is to analyze the linguistic features and readability of auditors’ reports on consolidated financial ...
Mondher Fakhfakh
doaj   +1 more source

THE ERA OF TRANSPARENCY: AUDITOR’S JUDGEMENT OF KEY AUDIT MATTER AND AUDIT QUALITY

Journal of Business Management and Accounting
This paper discusses the theoretical influence of key audit matter and audit quality. This paper discusses a literature study method approach to explore the possible impact of key audit matters (KAMs) and audit quality.
Ahmad Rudi Yulianto, Norziana Lokman, Fazlida Mohd Razali   +2 more
doaj   +1 more source

Audit committee attributes and financial statement fraud risk: evidence from Indonesian banks

Cogent Business & Management
Fraud remains a challenge for various organizations. Financial statement fraud risk refers to fraud that has a substantial economic impact. This research empirically analyzes how audit committee attributes affect financial statement fraud risk (FSFR ...
Indah Anisykurlillah, Hasan Mukhibad, Kuat Waluyo Jati, Fitrarena Widhi Rizkyana, Ahmad Nurkhin, Bayu Bagas Hapsoro   +5 more
doaj   +1 more source

Contributions to the Improvement of the Process of Internal Audit at Public Educational Entities by Using Chatbots [PDF]

Ovidius University Annals: Economic Sciences Series
This paper explores the impact of implementing chatbots in the internal audit process of public education entities. The study analyzes the efficiency and effectiveness of chatbots in optimizing audit operations, highlighting benefits such as increasing
Anisoara – Elena Pavelescu (Belbe)
doaj  

Assessing organizational governance maturity in technical audits: criteria development for the Tanzanian context

Management System Engineering
This study addresses the gap in localised frameworks for assessing organisational governance maturity (OGM) in the technical audit function in Tanzania.
George C. Haule, Juma M. Matindana, George S. Mwaluko   +2 more
doaj   +1 more source

Impact of artificial intelligence on auditing: an evaluation from the profession in Jordan

Discover Sustainability
This study looks at how profession thinks artificial intelligence (AI) has changed auditing activities in the Jordan Free and Development Zones Group. It focuses on how AI has improved auditing processes, communication with clients, and task management ...
Esteban Pérez-Calderón, Samer Azeez Alrahamneh, Patricia Milanés Montero   +2 more
doaj   +1 more source

Reflection or correction? A qualitative study of health manager’s experience of clinical audit activities in rural maternity units in KwaZulu-Natal, South Africa

Global Public Health
Clinical audit aims to improve maternal and newborn care by systematically reviewing clinical practices, identifying gaps, implementing corrective actions, and monitoring progress.
Christiane Horwood, Veronique Filippi, Lyn Haskins, Sphindile Mapumulo, Silondile Luthuli, Tanya Doherty   +5 more
doaj   +1 more source

Pengaruh kualitas audit, audit tenure dan auditor switching terhadap opini audit going concern

Akuntansi dan Teknologi Informasi
Purpose – This study aims to examine the effect of audit quality, audit tenure, and auditor switching on going concern audit opinions in Indonesian state-owned enterprises (SOEs), with company size as a moderating variable.
Agnes Novita Sari Sinaga, Umiaty Hamzani, Gita Desyana   +2 more
doaj   +1 more source

Effect of Audit Market Concentration on Pricing and Audit Quality. Evidence from an Emerging Economy

CECCAR Business Review
The study investigated the effect of audit market concentration on pricing and audit quality in Nigeria. This study is expected to provide theoretical and empirical implications for audit practitioners and corporate managers as well as provide policy ...
Sunday OTUYA
doaj   +1 more source