Results 21 to 30 of about 4,430 (214)
مجلة الغري للعلوم الاقتصادية والادارية, 2021 The research aims to enhance intellectual knowledge about the internal control framework that brings together the updated components of Coso, also seeks to evaluate the internal control framework according to the updated Coso framework in Iraqi private ...
قيصر علي عبود الفتلاوي +1 more
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Determinants of external auditor selection and firm performance from a commercial bank manager’s perspective: Evidence from Vietnam [PDF]
Banks and Bank Systems, 2023 Financial statements of Vietnamese commercial banks must be audited annually by an auditing firm according to the Government’s regulations. This study identifies factors associated with firm performance and external audit selection.
Hau Nguyen Van +2 more
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LANDMARKS REGARDING THE EXTERNAL PUBLIC AUDIT IN ROMANIA [PDF]
Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2018 This paper falls within the category of those about the external public audit in Romania and is intended to be an investigative approach through which we propose to bring in the light of the scientific reflectors certain significant landmarks in the ...
TRINCU-DRĂGUŞIN CRISTINA-PETRINA
doaj
Faktor yang mempengaruhi deteksi kecurangan dalam persepsi auditor eksternal dan auditor internal
Jurnal Akuntansi, 2018 The purpose of this study was to determine the effect of pressure, opportunity and razionalitation (The fraud triangel) to detect fraud on the perception of the external auditor and the internal auditor.
Hendro Lukman, Viviani Harun
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The reform of the UK's auditor independence framework after the Enron collapse: an example of evidence-based policy making [PDF]
, 2004 Following the collapse of Enron, the UK government set up a high level group of regulators and ministers to co-ordinate a review of the UK regulatory framework, including the key area of auditor independence.
Fearnley, Stella +3 more
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The Demand of Cost of Equity: Is Audit Attributes Matters?
Riset Akuntansi dan Keuangan Indonesia, 2021 This paper examines the impact of the audit committee on external audit attributes and the cost of equity relationship. Before that, this study investigates the impact of auditor industry specialization, auditor tenure, and audit committee on audit ...
Muhammad Dhia Ulhaq +2 more
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Factors affecting the auditor independence in financial statements audit in Vietnam [PDF]
Accounting, 2020 Financial information that meets the user’s requirements must be accurate, sufficient, timely and reliable. Consequently, national laws and international auditing standards require the auditor to provide confidence in the audited financial information ...
Thi Hong Lam Nguyen, Thu Hoai Nguyen
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FRAUDULENT FINANCIAL REPORTING ON PROPERTY, REAL ESTATE, AND BUILDING CONSTRUCTION COMPANIES
Assets: Jurnal Akuntansi dan Pendidikan, 2021 The purpose of this research is to detect fraudulent financial reporting in the property, real estate, and building construction sectors listed on the IDX based on the perspective of the fraud pentagon theory. The data collection technique used purposive
Anik Mega Cahyani +2 more
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Kompartemen: Jurnal Ilmiah Akuntansi, 2020 This study aims to analyze board of commissioner size, gender diversity in boards, external auditor quality, and tax aggressiveness on property and real estate sector companies listed in Indonesia Stock Exchange (IDX) in the period of 2013-2017.
Desi Ambarsari +2 more
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Jurnal Dinamika AkuntansiPurposes: This study aims to examine the role of internal and external factors in auditor performance. This study uses auditor independence, professionalism, and skepticism as internal factors and organizational culture as external factors.
Achmad Fauzi +4 more
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