Results 11 to 20 of about 2,292,781 (242)
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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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
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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
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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
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العلاقة بين خصائص لجنة المراجعة وأتعاب المراجعة الخارجية. (دراسة إختبارية علي الشرکات المساهمة المصرية) [PDF]
Maǧallaẗ Al-Buḥūṯ Al-Tiǧāriyyaẗ, 2023 الملخص:سعت هذه الدراسة الي إختبار تأثير خصائص لجنة المراجعة علي أتعاب المراجعة بالتطبيق علي عدد (104) شرکة مقيدة بالبورصة المصرية من جميع القطاعات خلال الفترة من 2017-2019, ولتحقيق هدف الدراسة اعتمد الباحث علي نموذج الإنحدار المتعدد لإختبار فرضيات ...
إبراهيم غنيمي محمد +1 more
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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
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Analysis of the Influence of the Internal Audit Function on Audit Fees
Revista de Contabilidad: Spanish Accounting Review, 2019 The aim of this paper is to analyse the relationship between the internal audit function and auditor's fees using a sample of Spanish listed companies between 2003 and 2011. We use the audit fees model that was proposed by Simunic (1980).
Laura Sierra García +2 more
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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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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
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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
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