Results 31 to 40 of about 46,273 (263)
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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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
doaj
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
doaj +1 more source
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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Organizational-methodical provisions for the audit of operations with electronic money
Vìsnik 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
Influence of external and internal auditors on key audit matters (KAMs) reporting in Thailand
Cogent 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
New Directions for Adult and Continuing Education, EarlyView.ABSTRACT Mental well‐being is central to adult learner success, yet many adult education institutions lack capacity to provide timely and accessible support. This article examines how artificial intelligence (AI) can strengthen mental health–adjacent supports in adult and continuing higher education, with attention to professional practice and ...
Adam L. McClain, Thomas Wade
wiley +1 more source
Indonesian Interdisciplinary Journal of Sharia EconomicsThis 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
Annals of Clinical and Translational Neurology, EarlyView.ABSTRACT Objective To (1) validate GAD65‐ELISA detection and quantification for type 1 diabetes mellitus and autoimmune neurological diagnoses, (2) correlate ELISA results (reference range < 5 IU/mL) with established radioimmunoprecipitation assay (RIA; ≤ 0.02 nmol/L), and (3) define ELISA clinical utility and pitfalls.
Andrew McKeon +11 more
wiley +1 more source
Corporate Governance and Audit Fees: Evidence from a Developing Country [PDF]
Pakistan 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
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