Results 31 to 40 of about 2,687,830 (302)
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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Analysis of the Influence of the Internal Audit Function on Audit Fees
Revista 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
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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
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CORPORATE GOVERNANCE AND BUSINESS PERFORMANCE: THE MODERATING ROLE OF EXTERNAL AUDIT QUALITY
Journal of Governance and Integrity, 2020 The purpose of this study is to investigate the relationship of corporate governance attributes, i.e. board size, age diversity, risk management committee and internal audit function with the business performance of the organisation.
S. Wong +4 more
semanticscholar +1 more source
AFRE (Accounting and Financial Review), 2021 This study aims to examine the effect of firm size, board of commissioners size, and CEO gender on external auditor fees with audit quality as a mediating variable in banking companies.
Destiur Krisnasari Simatupang +2 more
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The scope and limitations of external audit in detecting frauds in company’s operations
, 2020 This study aims to investigate what are the capabilities and limits of external audit in detecting frauds in companies operating in the territory of the Republics: Serbia, Croatia, Macedonia and Bosnia and Herzegovina.,In total, 51 certified auditors ...
D. Dimitrijevic +2 more
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An Examination on the Effect of Certain Internal Audit Variables on the Planning of External Audit [PDF]
بررسیهای 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
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Small Business EconomicsEntrepreneurs worldwide often face obstacles in financing their businesses, hindering their ability to grow. Government procurement offers an opportunity to access lucrative contracts and benefit from a procurement auditing process that could enhance ...
K. Kinyua +2 more
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Internal Audit versus External Audit: A Qualitative Perspective
Golden Ratio of Auditing ResearchThis qualitative study examines the roles, methodologies, effectiveness, and challenges of internal audit versus external audit within organizational contexts.
Andika Pramukti
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The relationship between the audit committee
Audit 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
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