Results 11 to 20 of about 4,430 (214)
Develop a Model for Selecting an Independent Auditor in Iran [PDF]
بررسیهای حسابداری و حسابرسی, 2020 Objective: One important purpose of financial reporting is to provide useful information for decision making. Users of accounting information make their necessary decisions based on the information reported in the financial statements.
Mohammad Moradi, Monireh Yahyaei
doaj +1 more source
Audit Committee Attributes, Audit Quality, and Financial Reporting Quality: Evidence from the GCC Stock Markets [PDF]
Maǧallaẗ Al-Buḥūṯ Al-Mālīyyaẗ wa Al-Tiğāriyyaẗ, 2021 The main objective of this study is to empirically investigate whether the audit committee (AC) attributes and the quality of external auditor are associated with financial reporting quality (FRQ) of companies listed on the gulf cooperation council (GCC)
salah Ali
doaj +1 more source
Audit market competition: auditor changes and the impact of tendering [PDF]
, 1998 Increased competition within the external audit market and the recent phenomenon of audit tendering has renewed interest in the factors influencing auditor changes.
Fearnley, Stella +3 more
core +1 more source
مجلة الدراسات الاجتماعية, 2018 The purpose of this study is to examine external auditor's independence related factors (IRF) associated with financial reporting fraud risk assessment (FRFRA). A quantitative instrument was used to measure FRFRA and IRF.
Sultan Ali Al-Sorihi
doaj +3 more sources
Perceptions of auditor independence: U.K. evidence [PDF]
, 1999 The reality and perception of auditor independence is fundamental to public confidence in financial reporting. A new Independence Standards Board was set up in the U.S.
Vivien Beattie +8 more
core +1 more source
ANALISIS ELEMEN-ELEMEN FRAUD PENTAGON SEBAGAI DETERMINAN FRAUDULENT FINANCIAL REPORTING
Keberlanjutan, 2018 This study aims to examine the influence of externalxpressure, institutionalownership, xfinancial stability, xquality of external auditor, xchange inxauditor, change in director and frequentxnumber of CEO’s picture on the fraudulent financial reporting
Khusnatul Zulfa, Amira Bayagub
doaj +1 more source
Using Management Accounting Information in an Audit [PDF]
SHS Web of Conferences, 2023 An external auditor, as well as the problems of such use of management accounting information in full devote this article to the possibility of using accounting and reporting data for management when evaluating the results of an organization’s activities.
Yusupov R. M.
doaj +1 more source
Jurnal Akuntansi dan Auditing, 2016 The aims of this study is to examine factors that affect (determinants) internal audit effectiveness in the public sector, Inspectorate office at Province Special Region of Yogyakarta.
Dea Nurfika Sari, Haryanto Haryanto
doaj +1 more source
Binus Business Review, 2020 The research provided empirical evidence on how internal corporate governance practices were proxied by board size, board independence, and share ownership by institutional investors with firm size and leverage as control variables.
Kenny Adedapo Soyemi
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FACTORS AFFECTING THE INTERNAL AUDIT EFFECTIVENESS
Jurnal Akuntansi dan Auditing, 2015 This study tests the factors that influence the internal audit effectiveness, including internal auditor competencies, internal auditor independence, auditee support to internal audit activity, and the internal and external auditor relationship.
Adhista Cahya Mustika
doaj +1 more source