Results 211 to 220 of about 46,273 (263)
Some of the next articles are maybe not open access.
Does trust matter in external audits? The role of audit committee chair’s trust in external audits
Managerial Auditing Journal, 2023Purpose This study aims to investigate the impact of the audit committee chair’s trust on the quality of interactions between the external auditor and the audit committee chair in Hong Kong. Design/methodology/approach The research uses a questionnaire survey to gather data from the audit committee chairs of the listed companies in Hong Kong, with a
Cheung, Kwok Yip, Lai, Chung Yee
openaire +2 more sources
The Influence of Internal Audit on External Audit
2019The main purpose of this chapter is to analyze the relationship between internal and external audit and its effect on external audit fees, through a questionnaire addressed to the external auditors of Portugal and Spain. It obtained 131 answers for Portugal and 149 answers for Spain.
Ana Silva +2 more
openaire +1 more source
External examining: An external audit service?
The British Accounting Review, 1988In general, auditing is a monitoring mechanism providing feedback to promote the accountability of the organisation to its participants. Its participants are those having a social or economic relationship with the organisation (Sherer & Kent, 1983, p. 8).
openaire +1 more source
Sustainability Research in the Mediterranean
This paper presents a comprehensive literature review on external audit quality, a critical construct underpinning the integrity of financial reporting and the credibility of corporate governance. Despite its foundational importance, audit quality remains a conceptually contested and empirically complex domain, shaped by multifaceted interactions among
Dimitrios I. Vortelinos +1 more
openaire +1 more source
This paper presents a comprehensive literature review on external audit quality, a critical construct underpinning the integrity of financial reporting and the credibility of corporate governance. Despite its foundational importance, audit quality remains a conceptually contested and empirically complex domain, shaped by multifaceted interactions among
Dimitrios I. Vortelinos +1 more
openaire +1 more source
Quality dimensions in external audit services- an external user perspective
European Accounting Review, 1998A particular characteristic of auditing is that it is aimed at a heterogeneous group of stakeholders with occasionally diverging interests. This makes it even more relevant, though complicated, to determine exactly what users regard as quality. Based on empirical research, this paper investigates how two external user groups (shareholders and financial
Warming-Rasmussen, Bent, Jensen, Lars
openaire +2 more sources
Understanding Internal Audit, External Audit, and Audit Fees
Abstract The principal objective beyond the study is to penetrate the auditing concepts and recognize the differences between the various audits, besides exchanging opinions that assess and define the similarities between internal audit, external audit, and audit fees.Monther Al-Raqqad, Suhaib B. Bani Kinana
openaire +1 more source
Internal Audit Assistance and External Audit Timeliness
AUDITING: A Journal of Practice & Theory, 2012SUMMARY Professional standards guide external auditors to consider the effect of the client's internal audit work and opportunities to utilize the direct assistance of the internal audit function when planning and conducting audits. We examine the effect of internal audit assistance on external audit timeliness via the extent of external
Lawrence J. Abbott +2 more
openaire +1 more source
The Advertising of External Audit
Managerial Auditing Journal, 1990This study reports the results of a survey designed to examine the factors or attributes that finance managers consider important in their choice of accounting firms. The results indicated that accounting firms contemplating advertising emphasise qualitative factors focusing on expertise, experience and reputation rather than physical factors relating ...
openaire +1 more source
1981
The basic distinction between internal and external auditing lies in the organizational status of the auditor relative to the entity being audited. Over the past several decades, this distinction has been most highly explored and sharply developed in the private sector.
openaire +1 more source
The basic distinction between internal and external auditing lies in the organizational status of the auditor relative to the entity being audited. Over the past several decades, this distinction has been most highly explored and sharply developed in the private sector.
openaire +1 more source
The Effect of Internal Auditing on External Audit Work
The Journal of Cost Analysis, 1986(1986). The Effect of Internal Auditing on External Audit Work. The Journal of Cost Analysis: Vol. 3, No. 1, pp. 33-38.
openaire +1 more source