Results 11 to 20 of about 43,561 (260)
Journal the Winners, 2023 The research aimed to analyze factors that influence acceptance of Computer Assisted Audit Techniques (CAATs) among external auditors in Public Audit Firms in Jakarta.
Kevin Deniswara +4 more
doaj +1 more source
Jurnal Akuntansi Aktual, 2018 This study aims to determine: (1) the effect of activeness of the audit committee on earnings management, (2) the effect of external audit by Big Four on earnings management, (3) the effect of combination between activeness of the audit committee and ...
Suci Rahmadani, Haryanto Haryanto
doaj +1 more source
Politically Connected, Internal Governance Mechanisms and Audit Fees in Malaysia
Asian Journal of Accounting Perspectives, 2017 This research is conducted in the Malaysian corporate setting with the presence of favoured companies or politically connected companies (PCON). PCON companies are perceived by the market and external auditors to be riskier than non-politically connected
I. K. Norziaton +2 more
doaj +7 more sources
Factors Affecting the Internal Audit Effectiveness in the Viewpoint of Audit Committee Members [PDF]
بررسیهای حسابداری و حسابرسی, 2018 Objective: Thisresearch has studied the effect of five main factors including competence of internal audit department, size of internal audit department, relationship between internal and external audit, management support for internal audit, and ...
Aboozar Okhravi Joghan +2 more
doaj +1 more source
The Yanus-Like Quality of the Ukrainian Audit
Naukovij Vìsnik Nacìonalʹnoï Akademìï Statistiki, Oblìku ta Auditu, 2020 The external control over the quality of audit is exercised in Ukraine due to the requirement of the specialized law, in spite of the missing definition of the quality of audit and its criteria in domestic and international normative documents.
О. REDKO
doaj +1 more source
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
doaj +1 more source
Audit committee structure and bank stability in Vietnam [PDF]
ACRN Journal of Finance and Risk Perspectives, 2019 The role of the audit committee in maintaining banking stability is becoming increasingly important. However, there are not many studies have examined the relationship between the audit committee structure and bank stability in developing countries. This
Quang Khai Nguyen
doaj +1 more source
The Roles of External Auditors on Financial Information Quality
Eurasian Journal of Management & Social Sciences, 2022 The aim of this study is to explain and assess the reasons why auditors devote time and resources to auditing a company’s financial statements. In addition, attempts are made to explain the reasons for gathering further audit evidence in specific areas ...
Chnar Abdullah Rashid +1 more
doaj +1 more source
AFRE (Accounting and Financial Review), 2021 This study aims to examine the effect of firm size, board of commissioners size, and CEO gender on external auditor fees with audit quality as a mediating variable in banking companies.
Destiur Krisnasari Simatupang +2 more
doaj +1 more source
Positioning of the work of the internal audit of the company with in the framework of making valid decisions of top management [PDF]
Baština, 2021 The sectors of the company should, through their organization and business, help the affairs of the overall decision-making process of the top management in the company.
Vitomir Jelena M., Tomaš-Miskin Sonja
doaj +1 more source