Results 21 to 30 of about 43,561 (260)

Analysis of the Influence of the Internal Audit Function on Audit Fees

open access: yesRevista 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
doaj   +1 more source

An Examination on the Effect of Certain Internal Audit Variables on the Planning of External Audit [PDF]

open access: yesبررسی‌های حسابداری و حسابرسی, 2010
In each organization, manager is the responsible of internal control system. One of the most important internal controls that use it forerunner countries and big companies is internal audit.
Abdol Mahdi Ansari, Hossein Shafiei
doaj  

The relationship between the audit committee

open access: yesAudit Financiar, 2016
Audit committees, governance type or otherwise, are a less common feature in EU Member States, where only few countries have extended audit committees or “governance” or similar such committees .
Emilia VASILE, Daniela MITRAN
doaj   +1 more source

Influence of external and internal auditors on key audit matters (KAMs) reporting in Thailand

open access: yesCogent Business & Management, 2023
The study aims to investigate the level and pattern of Key Audit Matters (KAMs) reporting, and to examine the influence of external auditor and audit committee characteristics on KAMs reporting of listed companies in the Stock Exchange of Thailand (SET).
Kriengkrai Boonlert-U-Thai   +1 more
doaj   +1 more source

Temporal Trends and Short‐ and Long‐Term Mortality of People With Acute Myocardial Infarction and Rheumatoid Arthritis: A Nationwide Cohort Study

open access: yesArthritis Care &Research, EarlyView.
Objective We investigated whether a diagnosis of rheumatoid arthritis (RA) affects the quality of inpatient acute myocardial infarction (AMI) care and long‐term mortality post‐AMI. Methods We analyzed data from 784,091 adults, 6,047 with a diagnosis of RA, from England and Wales hospitalized with AMI between 2005 and 2019 from the Myocardial Ischaemia ...
Megan Butler   +8 more
wiley   +1 more source

Organizational-methodical provisions for the audit of operations with electronic money

open access: yesVìsnik Žitomirsʹkogo Deržavnogo Tehnologìčnogo Unìversitetu: Ekonomìčnì Nauki, 2017
To obtain objective and unbiased information about the accuracy and completeness of electronic money transactions at the enterprise, it is necessary to conduct an audit.
Semenetz A.P.
doaj   +1 more source

The Use of Computer Applications in Public Audit (External) [PDF]

open access: yesAnnals of Dunarea de Jos University. Fascicle I : Economics and Applied Informatics, 2019
The public audit is a mechanism of control that ensures that the public funds are allocated and used in accordance with the applicable legal framework.
Ioana LAZARESCU
doaj   +1 more source

Evaluation of a novel EHR sidecar application to display RA clinical outcomes during clinic visits: results of a stepped‐wedge cluster randomized pragmatic trial

open access: yesArthritis Care &Research, Accepted Article.
Objective We developed a novel EHR sidecar application to visualize key rheumatoid arthritis (RA) outcomes, including disease activity, physical function, and pain, via a patient‐facing graphical interface designed for use during outpatient visits (“RA PRO dashboard”).
Gabriela Schmajuk   +16 more
wiley   +1 more source

The Effectiveness of the Audit Committee in Reducing Tax Avoidance in Mining Companies in Indonesia with External Audit Quality as a Moderating Variable

open access: yesIndonesian Interdisciplinary Journal of Sharia Economics
This study aims to analyze the effect of the audit committee on tax avoidance practices and to examine the role of external audit quality as a moderating variable.
Muhammad Aganthasyah   +2 more
doaj   +1 more source

Corporate Governance and Audit Fees: Evidence from a Developing Country [PDF]

open access: yesPakistan Journal of Commerce and Social Sciences, 2018
In this paper, we investigate the effect of board and audit committee quality on the audit fees in the context of developing country of Pakistan. We us five years data of KSE-100 index companies listed on Pakistan Stock Exchange. To draw the inference,
Muhammad Umar Farooq   +3 more
doaj  

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