Results 11 to 20 of about 420,636 (307)
Relation between external audit fees, audit committee characteristics and internal audit [PDF]
Accounting and Finance, 2006 This study examines whether the existence of an audit committee, audit committee characteristics and the use of internal audit are associated with higher external audit fees. Higher audit fees imply increased audit testing and higher audit quality. We find that the existence of an audit committee, more frequent committee meetings and increased use of ...
Goodwin-Stewart, Jenny, Kent, Pamela
openaire +4 more sources
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
doaj +1 more source
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
Internal audit department characteristics/activities and audit fees: Some evidence from Hong Kong firms [PDF]
, 2010 This study provides preliminary support for the notion that internal audit function assists in reducing external audit effort and fees. Data on internal audit characteristics and activities are obtained from survey respondents of Hong Kong companies and ...
Ho, Sandra, Hutchinson, Marion
core +2 more sources
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
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
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
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