Effects of Management Ingratiation, Earnings Management Incentives, and Audit Committee Communication with the External Auditor on Auditors' Judgment Quality [PDF]
پژوهشهای تجربی حسابداری, 2021 In the last decade, Securities and Exchange Organization has required issuers listed in Tehran Stock Exchange and Iranian over the counter market to establish an audit committee (internal audit guidelines) having communication with an external auditor ...
mohammadreza nik bakht +3 more
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Financial performance of conventional and Islamic banks in Bahrain: a comparative study [PDF]
Banks and Bank Systems, 2019 The main purpose of this study is to identify the variables that influence the financial performance of both types of banks, Islamic and conventional, and compare their financial performance over the period of 2003–2016.
Sayel Ramadhan +2 more
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The perceptions of loan officers and auditors of factors affecting auditor independence: Evidence from Palestine [PDF]
Accounting, 2021 The study investigates the perceptions of external auditors and loan officers regarding external auditor's independence in Palestine. Data were gathered using a questionnaire developed by the author and include 5 main issues related to the perception of ...
Aqel, Saher
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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
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Artificial Intelligence and the Role of External Auditor in Indonesia [PDF]
E3S Web of Conferences, 2023 This research is motivated by the desire to obtain empirical evidence whether Artificial Intelligence has an impact and can take over the role of external auditors. The object of this research is an external auditor who works at a Public Accounting Firm (
Kuncoro Engkos Achmad +2 more
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Journal of Accounting and Investment, 2021 Research aims: This study aims to examine the influence of fraud pentagon concept on fraudulent financial reporting. Design/Methodology/Approach: This study’s population was manufacturing companies listed in Indonesia Stock Exchange and Malaysia Stock ...
Erni Suryandari Fathmaningrum +1 more
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ECONOMETRIC APPLICATIONS REGARDING THE IMPACT OF TAX EVASION THROUGH ILLEGAL SCHEMES IN ORDER TO REDUCE THE FISCAL PRESSURE* [PDF]
Economica, 2020 In this article an analysis of the issue of tax evasion is made, a phenomenon encountered both in Romania and in the Republic of Moldova, as well as a description of the phenomenon through the illegal methods of tax minimization.
Liliana ISAC PETRILA, Mariana GROSU
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Majalah Ilmiah Bijak, 2021 Fraudulent Practices A is a problem that must be detected at the Earliest time, as an Effort to Protect Company'S assets and maintain the trust of stakeholders.
Shinta Gem Sari, Alif Akbar Subkhi
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Determination of External Auditor Selection
Accounting Analysis Journal, 2020 This study aims to examine the effects of the size of independent commissaries, the effectiveness of audit committee and leverage on the selection of external auditors with firm size as moderation variable.
Milla Septiana, Muhammad Khafid
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Expectation Gap: the Story of the Auditor's Necessary and Impossible Mission [PDF]
Audit FinanciarThe expectation gap, the gap between what the public expects from auditors and what auditors can deliver, is a key issue. This gap can call into question the trust necessary for contemporary societies to function.
Alain BURLAUD +2 more
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