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Studies and Scientific Researches: Economics Edition, 2008 The present article has as objective the presentation of a series of external audit systems, together with some of their characteristics and models found in different countries.
Petrica Stoica
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Effects of Management Ingratiation, Earnings Management Incentives, and Audit Committee Communication with the External Auditor on Auditors' Judgment Quality [PDF]
پژوهشهای تجربی حسابداری, 2021 In the last decade, Securities and Exchange Organization has required issuers listed in Tehran Stock Exchange and Iranian over the counter market to establish an audit committee (internal audit guidelines) having communication with an external auditor ...
mohammadreza nik bakht +3 more
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Quality Management Of Audit Process In External Audit
Ekonomski Vjesnik, 2009 This work clears up the question of how to achieve high quality of audit process through describing basic conceptions, principles and preliminary conditions on which we should base the efficient access for ensuring high quality work and audit reports ...
Lidija Pernar +2 more
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Cogent Business & Management, 2023 Previous studies have separately investigated the relationship between the internal auditors’ characteristics, the level of external auditors’ reliance, and the audit efficiency so it has not fully described how the external auditors make decisions to ...
Rudy Usman, Abdul Rohman, Dwi Ratmono
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مجلة الدراسات الاجتماعية, 2021 This study aimed to investigate the impact of independent internal audit on the external audit risk assessments through risk management governance of a sample of external auditors (203) at the audit offices and companies in the Republic of Yemen.
أ.د. سلطان علي أحمد السريحي +1 more
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Copernican Journal of Finance & Accounting, 2021 Literatures based on developed countries suggest an interaction of internal audit with management has impact on the internal-external audit linkages and the interactions and linkages have their own contribution toward the realization of good corporate ...
Dawit Tadesse Tiruneh
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External auditors’ trust and perceived quality of interactions
Cogent Business & Management, 2022 The external auditor cooperates and communicates with the audit committee of a company to ensure effective external audit, including detection of material misstatements in financial statements.
Kwok Yip Cheung, Chung Yee Lai
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Cogent Business & Management, 2022 This paper investigates the effect of the application of standard audit hour on audit quality under the external audit law in Korea. As a result of empirical analysis, first, it is confirmed that the absolute value of the discretionary accrual decreased ...
Kyong-Yong Kim, Kyunbeom Jeong
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The perceptions of external auditors on the relationship between audit fees and audit quality
Cogent Business & Management, 2022 Audit fees are deemed as one of the factors that might influence the perceptions of public toward external auditors. The problem statement concentrated if there is a significant relationship between audit fees and audit quality through the mediators ...
Hasan Mansur +3 more
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Tikrit Journal of Administrative and Economic Sciences, 2022 The research aims to demonstrate the impact of the high quality of external audit on the management of real profits in the Iraqi environment. For the period from (2011-2018). On a sample of (12) Iraqi industrial companies.
Nawar Qays Abdulkarem +1 more
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