Results 21 to 30 of about 46,273 (263)
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
doaj +1 more source
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
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
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
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
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
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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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
doaj +1 more source
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
doaj +1 more source