Results 31 to 40 of about 4,430 (214)

DETEKSI FRAUDULENT FINANCIAL REPORTING MENGGUNAKAN ANALISIS FRAUD PENTAGON : STUDI KASUS PADA PERUSAHAAN MANUFAKTUR YANG LISTED DI BEI TAHUN 2014-2016

open access: yesRiset Akuntansi dan Keuangan Indonesia, 2018
This study aimed to analyze and obtain empirical evidence about the effect of pentagon fraud elements (pressure, opportunity, rationalization, competence, and arrogance) on detected fraudulent financial reporting.
Erma Setiawati, Ratih Mar Baningrum
doaj   +1 more source

Audit Committee Attributes and Timeliness of Corporate Financial Reporting in Nigeria [PDF]

open access: yesОблік і фінанси, 2020
In many studies the audit delay experienced in Nigeria firms attributes to external auditors. But this is not 100% true because before an external audit expresses an independent opinion on the financial statements, he needs to work with the internal ...
Hope Osayantin Aifuwa   +2 more
doaj   +1 more source

PENGARUH TINDAKAN SUPERVISI DAN EXTERNAL LOCUS OF CONTROL TERHADAP PENGHENTIAN PREMATUR ATAS PROSEDUR AUDIT PADA AUDITOR DI SURABAYA

open access: yesJurnal Akuntansi Kontemporer, 2020
Premature termination on the audit procedures is the action taken by the auditor does not perform or ignore one or several audit procedures are required, but the auditor to document all audit procedures have been completed appropriately.
Natalia Kristanti, Lodovicus Lasdi
doaj   +1 more source

Killing two birds with one stone? Auditor choice in merger & acquisitions and subsequent auditor assurance quality

open access: yesChina Journal of Accounting Studies, 2021
Listed companies commonly appoint their incumbent annual auditors to audit a target company during a merger and acquisition (M&A). However, some companies choose an alternative auditor to perform the M&A audit.
Yang Han, Xi Wu, Shangkun Liang
doaj   +1 more source

Health‐Related Quality of Life and Symptom Severity Among Patients With PIK3CA‐Related Overgrowth Spectrum: A Mixed‐Methods Study to Understand Real‐World Experience With Alpelisib Treatment

open access: yesPediatric Blood &Cancer, EarlyView.
ABSTRACT Background PIK3CA‐related overgrowth spectrum (PROS) includes several rare overgrowth disorders resulting from somatic gain‐of‐function mutations in PIK3CA. Despite treatment advances, including the recent approval of alpelisib for PROS in the United States, literature detailing the patient experience with PROS is limited.
Vamsi Bollu   +8 more
wiley   +1 more source

Annual report 2014–15: auditing in the public interest [PDF]

open access: yes, 2015
The Annual Report 2014–15 provides a summary of the performance of Victorian Auditor-General\u27s Office (VAGO) in 2014–15 in fulfilling our purpose to provide assurance to Parliament on the accountability and performance of Victoria’s public sector ...
Victorian Auditor-General
core  

Hexagon Fraud Theory Analysis on Financial Statement Fraud

open access: yesIndonesian Interdisciplinary Journal of Sharia Economics
The purpose of this study is to investigate the effect of Hexagon Fraud Theory (financial stability, external pressure, financial targets, nature of the industry, ineffective supervision, external auditor quality, auditor turnover, director turnover ...
Ratu Persada Pahlevi Pasca Mahardika   +1 more
doaj   +1 more source

Hospitalization Through Families’ Eyes: Comparing Inpatient Care Quality for Children With Sickle Cell Disease and Cystic Fibrosis in Canada

open access: yesPediatric Blood &Cancer, EarlyView.
ABSTRACT Background Sickle cell disease (SCD) is a chronic, inherited hemoglobinopathy that requires frequent hospitalization for disease‐related complications. Canadian data on inpatient care is limited. This study compared caregiver‐reported hospital experiences of children with SCD to those with cystic fibrosis (CF), a chronic, autosomal recessive ...
Hailey M. Zwicker   +11 more
wiley   +1 more source

Pengaruh Etika Kerja Islam Dan Etika Bisnis Terhadap Komitmen Organisasi Dengan Komitmen Profesi Sebagai Variabel Intervening

open access: yesJurnal Manajemen Teori dan Terapan, 2010
This research aims at examining the effect of variable of Islamic work ethics and business ethics on the organizational and professional commitment, in which variable of professional commitment functions as intervening variable.
Leny Novianti, Hendra Gunawan
doaj   +1 more source

Heterogeneity in the Global Practice of Central Nervous System Staging in Pediatric Acute Lymphoblastic Leukemia

open access: yesPediatric Blood &Cancer, EarlyView.
ABSTRACT Background Central nervous system (CNS) involvement in childhood acute lymphoblastic leukemia (ALL) is assessed by cell counting and cytomorphology from cerebrospinal fluid (CSF) and is used for treatment stratification worldwide. The ratio of “CNS2” patients in clinical trials ranges from 3% to 40%, with unclear prognostic significance ...
Laura Almási   +14 more
wiley   +1 more source

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