Results 11 to 20 of about 62,996 (164)
Profit: Jurnal Administrasi Bisnis, 2022 This study determines the effect of Good Corporate Governance on Internet Financial Reporting (IFR) in banking companies in Indonesia. Sample research consists of 5 banks listed on the IDX during 2013-2020.
Ferina Nurlaily, Nur Aini Hana Pratiwi -
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Borsa Istanbul Review, 2021 The aim of the study is to examine the association between audit quality and individual auditors providing independent audit service to the firms affiliated with the same business group.
Murat Ocak +2 more
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Empirical Research on the Effect of Independent Audit Opinion on Trade Credit [PDF]
E3S Web of Conferences, 2021 This paper takes listed companies from 2014 to 2018 as a research sample. The results show that the independent audit opinion will affect the trade credit decision of the supplier to the enterprise.
Dongping Han, Huaiyu Yu
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Independent forest stewardship auditing [PDF]
The Forestry Chronicle, 1996 Weldwood of Canada Limited considers independent auditing of forest stewardship and practices to be an essential component of Sustainable Forest Management (SFM). The commitment to continuous improvement implied by SFM requires a management openness and transparency that is best served through the credibility of independent assessment.
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Financial and intangible factors explaining the market value of firms: Evidence from the Romanian capital market [PDF]
Accounting and Financial ControlType of the article: Research Article Understanding the impact of traditional financial factors and intangible assets on the value of listed companies is increasingly important amid rapid changes driven by the recent pandemic, energy, and geopolitical ...
Ioana Andrioaia +5 more
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Cogent Social Sciences, 2023 Based mainly on agency theory, this research examines the impacts of tax enforcement and independent audit on the internal control effectiveness and financial reporting quality in Vietnam enterprises. The data analysis is applied to PLS-SEM.
Quoc Thuan Pham +4 more
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Exploration of the Audit Independence [PDF]
Proceedings of the 3d International Conference on Applied Social Science Research, 2016 Different from the two kinds of audit requirements proposed by agency theory, the practical audit mode needs to guarantee the audit independence. But the stakeholders of the audit business make current protection measures for the independence of the audit from their own view.
Fang-xing Fu, Xiu-li Zhu, Yu-ying Yu
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Independent audit as a strategic tool to reduce the information asymmetry on the market
Buhalterinės Apskaitos Teorija ir Praktika, 2014 This paper analyses the problems of information asymmetry in the market. The research problem: how to minimize the limitations of the influence of user information, and the quality of market participants who use financial statements provide information ...
Aurelija Kustienė
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Selçuk Üniversitesi Sosyal Bilimler Meslek Yüksekokulu Dergisi, 2023 Denetim, finansal raporlamanın bütünlüğünü sağlamak ve iş operasyonlarında şeffaflığı ve hesap verebilirliği teşvik etmek için modern dünyada kritik öneme sahiptir.
Sarah Rebeea Hadi +2 more
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Investors Rely on Independent Audit Quality, and Influences the Quality of Financial Reporting and Disclosure of Financial Statements [PDF]
مطالعات تجربی حسابداری مالی, 2016 According to the agency theory, signaling theory, Stakeholder theory, asymmetry information theory and proof of the users of financial statements need to this information and its confirm by independent auditor, therefore we study the relationship ...
Navid Paidarmanesh +2 more
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