Audit Committees and Financial Reporting Quality [PDF]
, 2013 This thesis examines the impact of audit committee characteristics on financial reporting quality in the context of a large sample of UK companies over the period 2007-2010.
Ghafran, Chaudhry
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Designing Mechanisms to Overcome Obstacles in Implementing Public Sector Accounting Standards [PDF]
بررسیهای حسابداری و حسابرسی, 2023 Objective: In the public sector, accounting systems play a crucial role in serving as a means and tool for representation, coordination, and organization, primarily to ensure accountability.
Sedigheh Azizi
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IEEE Access, 2022 To enhance trustworthiness of AI systems, a number of solutions have been proposed to document how such systems are built and used. A key facet of realizing trust in AI is how to make such systems accountable - a challenging task, not least due to the ...
Iman Naja +5 more
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Analyzing and rating the ability, for the transparency of performance-based budgeting in the country's health education system [PDF]
مدیریت و چشم انداز آموزش, 2023 The purpose of the current research is to analyze and rank the ability for the transparency of performance-based budgeting in the country's health education system.
Farideh noori +3 more
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AUDITING FINANCIAL AND NON-FINANCIAL INFORMATION ON SUSTAINABILITY [PDF]
Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2022 Public interest entities as well as private companies have moved from voluntary reporting to mandatory reporting of financial and non-financial information on environmental, social and governance issues. Basically, new integrated reporting requirements
VICTOR MUNTEANU +3 more
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Audit committee characteristics and environmental, social, and governance reporting quality: An analysis of top 100 JSE-listed corporations [PDF]
Accounting and Financial ControlType of the article: Research Article Audit committees are key in corporate reporting, ensuring credibility through internal controls, assurance processes, and risk management. This study examines the relationship between audit committee characteristics
Ruth Mutsa Ruziwa +2 more
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The relationship between the audit committee
Audit Financiar, 2016 Audit committees, governance type or otherwise, are a less common feature in EU Member States, where only few countries have extended audit committees or “governance” or similar such committees .
Emilia VASILE, Daniela MITRAN
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The connectivity of internal audit and risk management research [PDF]
Contabilitate şi Informatică de GestiuneResearch Question: What are the dominant themes in the existing literature and future research patterns in the field of risk management and internal audit?
Natalia Maria Greapca +1 more
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The effect of key audit matters and management disclosures on auditors’ judgements and decisions [PDF]
مطالعات تجربی حسابداری مالیDisclosing key audit matters since 2022 has become necessary to enhance the informational value of the auditor's report, but research evidence regarding its consequences is limited.
Morteza Adlzadeh
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Explaining the Implementation of Auditing Standard 701 by Independent Auditors and the Reporting Model of Key Audit Matters in Iran: A Mixed Methods Approach Based on Grounded Theory and Structural Equation Modeling [PDF]
مطالعات تجربی حسابداری مالیThe reporting of Key Audit Matters (KAMs) represents a fundamental shift in modern auditing standards, aimed at enhancing the transparency of financial reports and improving communication between auditors and stakeholders.
Sasan Habibi +4 more
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