Results 11 to 20 of about 2,687,830 (302)
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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Journal of Open Innovation: Technology, Market and Complexity, 2022 Open Innovation (OI) models have been studied in many fields. However, the challenges and opportunities of a possible OI paradigm application in external auditing have been under-researched.
Alessio Faccia +2 more
semanticscholar +1 more source
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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The Demand for External Audit Quality: The Contribution of Agency Theory in the Context of Cameroon
Accounting and Finance Research, 2022 This study examines the effect of agency theory on the demand for external audit quality in Cameroon. Specifically, it looks at the impact of shareholder/manager agency cost, shareholders/creditors agency cost, and majority/minority shareholders agency ...
Michael Forzeh Fossung +3 more
semanticscholar +1 more source
Audit committee, external audit and accounting conservatism: Does company’s growth matter?
Journal of Governance and Regulation, 2022 The objective of this analysis is to examine the joint effect of the audit committee and external audit on conservatism accounting and how a company’s rate of growth influences these relationships.
S. Alves, Cecília Carmo
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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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External Audit Quality and Value Creation: What Relationship in the Cameroonian Context
Open Journal of Accounting, 2022 A financial statement audit is an essential tool for reducing information asymmetry and maintaining an efficient market environment. However, if the audit strives to improve financial performance, there must be credibility and reliability.
Michael Forzeh Fossung +1 more
semanticscholar +1 more source
Investment Management & Financial Innovations, 2022 This study aims to compare the impact of the ownership structure as one of the essential internal mechanisms of governance on the proxies of external audit quality on a sample of 82 listed Egyptian companies and 77 listed Saudi companies from 2014 to ...
Hossam Hassan Mahmoud Al Sharawi
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External Audit Process Failures: Unethical Practices and Business Demise
Business Management and Economics Research, 2022 The primary aim of external auditing is for the independent auditor to comply with authoritative ethical standards in checking and verifying the authenticity of already recorded transactions and thereafter expressing an opinion as to whether the ...
John Nkeobuna Nnah Ugoani +1 more
semanticscholar +1 more source
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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