Results 11 to 20 of about 64,188 (169)
Problemy Ekorozwoju, 2022 The article considers the impact of transformation processes on business in the context of digitalization. Equally important is the study of the impact of these processes on the training of professionals whose work has had a direct impact on these ...
Karina Nazarova +5 more
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Internal Audit Chief Turnover; the Quality of Financial Reporting and Audit Report Delay [PDF]
بررسیهای حسابداری و حسابرسی, 2023 Objective: The role of the internal audit chief is pivotal in the internal audit sector, as they play a crucial role in enhancing the company's internal controls and ensuring the quality of financial reporting.
Azam Valizadeh Larijani, Fahimeh Hasani
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Process Mining for Financial Auditing
, 2022 AbstractOver the last years, process mining has increasingly demonstrated its potential as a valuable tool for internal and external auditors. Thereby, the possible use cases in the field of auditing are manifold. This chapter focuses especially on the use of process mining in the context of financial audits, which are relevant for both, internal and ...
Jans, Mieke, Eulerich, Marc
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Using of Optimization Models in Financial Decision Support Systems
Статистика України, 2020 The article discusses the use of optimization models in financial decision support systems (DSS). The architecture of the DSS is considered. It is determined by the nature of the interaction of its main components: the user interface, database and data ...
V. V. Kozlov +2 more
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Discrete Dynamics in Nature and Society, 2021 The mobile networks have increasingly facilitated our daily life but are also breeding grounds for malicious worms, which are considered as the main threat to cyber security. The purpose of this paper is to analyze the dynamics of worm propagation and to
Rui Hu, Qingwu Gao, Bairong Wang
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Audit Committee Attributes and Timeliness of Corporate Financial Reporting in Nigeria [PDF]
Облік 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
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Experimental analysis of consumer behaviour and green business adaptation [PDF]
E3S Web of ConferencesThe impact of climate change is becoming increasingly clear, with consumers moving towards greener lifestyles and expecting companies to make a positive impact through their operations and overall brand image.
Nazarova Karina +5 more
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PENGARUH FINANCIAL DISTRESS DAN OPINI AUDIT TERHADAP AUDIT DELAY
Jurnal Akuntansi Universitas Jember, 2022 Financial statements are the most important information for a company; therefore, the submission of financial reports must be timely so that the information provided remains reliable and relevant. Data from the Indonesia Stock Exchange shows that in 2021
Revira Luthfiyanti Pingass +1 more
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The effect of audit opinion, financial distress, and good corporate governance on audit delay
Keberlanjutan, 2022 This research examines the effect of financial distress, audit opinion, and good corporate governance on audit delays in Indonesian mining sector companies.
Sugiyanto Sugiyanto
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The impact of audit committee characteristics on audit fees; evidence from Ghana
Cogent Business & Management, 2022 The purpose of the study was to establish the impact of audit committee characteristics on audit fees from listed companies in Ghana. Audit committee size, gender diversity, meeting, and financial expertise were adopted to measure audit committee ...
Millicent Selase Afenya +3 more
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