Results 21 to 30 of about 2,687,830 (302)
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
External audit quality and clients' corporate governance mechanisms in Nigeria: Any nexus?
, 2021 This study examined the influence of an entity's corporate governance practices on independent external auditor quality, proxied with auditor industry specialization, in Nigeria. The explanatory research design was adopted.
K. A. Soyemi +2 more
semanticscholar +1 more source
EXTERNAL AUDIT AND FISCAL TRANSPARENCY: AN EMPIRICAL ANALYSIS
, 2021 The aim of this study is to examine the socio-economic, institutional, and political factors affecting external audit, with the use of an international comparison. In addition, the effect of external audit on fiscal transparency was analyzed.
Cicek Huseyin, Dikmen Suleyman
semanticscholar +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
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
International Journal of Research In Business and Social Science, 2023 With the intensity of the Fourth Industrial Revolution, Artificial Intelligence (AI) is being widely adopted to perform key tasks in economic activities.
Favourate Y. Mpofu
semanticscholar +1 more source
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
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
doaj +1 more source
External Audit in NHS Trusts [PDF]
SSRN Electronic Journal, 2008 External auditors for NHS trusts give an independent opinion on the trust's financial statements. They also review aspects of the arrangements that trusts have put in place to ensure the proper conduct of their financial affairs, and to manage their performance and use of resources.
openaire +1 more source
Security Journal, 2023 This study used semi-structured interviews with twenty-four external auditors to explore how they perceive and use fraud factors when assessing fraudulent financial reporting risk in external audits.
Rasha Kassem
semanticscholar +1 more source