Results 21 to 30 of about 64,188 (169)
Financial Restatement Period: Internal and External Auditing Mechanism
The Indonesian Journal of Accounting Research, 2021 The purpose of this study is to empirically scrutinize the effects of audit quality, audit report lag, and audit committee characteristics on the length of financial restatements.
Elfina Astrella Sambuaga +3 more
doaj +1 more source
The Impact of Corporate Governance Mechanisms on Restatement of Financial Statements: An Empirical Study of the Listed Companies in Egypt [PDF]
Maǧallaẗ Al-Buḥūṯ Al-Tiǧāriyyaẗ, 2022 The purpose of this paper is to explore the effects of corporate governance mechanisms with particular reference to (board of director, audit committee and ownership structure) on restatements of financial statements in the Egyptian environment.
سيد سالم محمد ابو سالم ابو سالم +2 more
doaj +1 more source
FINANCIAL STATEMENTS – OBJECT OF THE FINANCIAL AUDIT
, 2020 Abstract: Financial information is useful both inside the organization (management) and outside it (customers, suppliers, creditors, banks, investors, etc.), which plays an important role in making financial, managerial decisions and the development of a business.
Emilia VASILE, Ion CROITORU
openaire +2 more sources
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
doaj +1 more source
Industry expertise on audit committee and audit report timeliness
Cogent Business & Management, 2021 Motivated mainly by streams of research that suggest industry expertise of audit committee (AC) is the best-qualification for directors, and that evidence on the value of this expertise is limited.
Nahla Abdulrahman Mohammed Raweh +3 more
doaj +1 more source
Challenges of the MSE sector in the digital economy in Poland and Ukraine: comparative and statistical analysis [PDF]
Central European Management JournalPurpose – The authors aimed to examine how the level of digitalization in Poland and Ukraine affects the contribution of small and medium-sized enterprises (SMEs) to the countries’ gross domestic product (GDP).
Marzena Remlein +3 more
doaj +1 more source
Financial ecological environment and internal audit outsourcing: evidence from survey in China
China Journal of Accounting Studies, 2021 This paper examines the determinants of internal audit outsourcing from the macro perspective of financial ecological environment. We find that in regions with a poor financial ecological environment, firms are more likely to outsource internal audit and
Jing Du, Wanfu Li, Bin Lin, Donghui Wu
doaj +1 more source
Jurnal Akuntansi Indonesia, 2014 Financial distress is a condition where a company cannot meet or has difficulty paying off its financial obligations to its creditors. In financial case, corporate governance parties who had an effect on financial distress is the audit committee.
Duwi Setiyani
doaj +1 more source
AUDIT DOCUMENTATION – AN IMPORTANT FACTOR IN FINANCIAL AUDIT MISSION
JOURNAL OF SOCIAL SCIENCESAccording to the latest updates of the International Standards on Auditing, the audit documentation represents the record of applied audit procedures, of the sufficient and appropriate obtained audit evidence and of the conclusions reached by the auditor.
Petreanu, Elena, Sava, Lilia
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Фінансово-кредитна діяльність: проблеми теорії та практикиThe article is to substantiate the essence, divergences and determinants of the evolution of taxation audit, tax control and tax due diligence of large enterprises, and to develop proposals for their improvement.
Nazar Tatenko +5 more
doaj +1 more source