Results 1 to 10 of about 2,687,731 (203)
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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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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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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External audit quality and firms’ credit score
Cogent Business & Management, 2020 Using a sample of UK firms, we investigate whether external audit quality has an informational role for firms credit score. In our general research setting, we could not find any evidence on the association between firms’ credit score and external audit ...
Alaa Mansour Zalata +2 more
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Journal of Risk and Financial Management, 2022 This paper aims to explore external auditors’ perception of the use of artificial intelligence (AI) in the United Arab Emirates (UAE). It investigates whether there is a perception among external auditors toward the contribution of AI to audit quality ...
Nora Azima Noordin +2 more
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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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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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Audit Committee Attributes and Timeliness of Corporate Financial Reporting in Nigeria [PDF]
Облік і фінанси, 2020 In many studies the audit delay experienced in Nigeria firms attributes to external auditors. But this is not 100% true because before an external audit expresses an independent opinion on the financial statements, he needs to work with the internal ...
Hope Osayantin Aifuwa +2 more
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Research in Globalization, 2022 Financial statement analysts are concerned about the earnings power of companies, thus reliable information from a quality external audit and financial reporting is important as it will have an effect on the performances of GCC companies.
Ahnaf Ali Ali Alsmady
semanticscholar +1 more source