Results 11 to 20 of about 67,200 (213)
Corporate governance in focus: how audit committee characteristics shape the auditor’s report
Revista Ambiente ContábilPurpose: The research aims to analyze the main qualitative characteristics of the independent auditor's report and the audit committee's report of companies listed on the B3 (Brazilian Stock Exchange).
Pedro Antonio Melo Moreira +4 more
doaj +2 more sources
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
doaj +1 more source
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
doaj +1 more source
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
doaj +1 more source
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
doaj +1 more source
Gümrük ve Ticaret DergisiSon yıllarda Türkiye’de enflasyonun çok yüksek şekilde seyretmesinden dolayı işletmeler çok etkilenmiş, finansal tabloların gerçeğe uygun olarak düzenlenmesi zorlaştığından fiyat endekslerine göre düzenlenmesi zorunlu hale gelmiştir.
Yilmaz Çalışkan, Selçuk Gülten
doaj +1 more source
DAMPAK AUDIT COMMITTEE CHARACTERISTIC DAN FIRM CHARACTERISTIC TERHADAP MANAJEMEN LABA
Jurnal Benefita, 2018 The purpose of this research was to analyze the impact of audit committee characteristic and firm characteristic on earning management. The dependent variable in this research was audit committee size, audit committee independence, audit committee ...
Edi Edi, Michell Michell
doaj +1 more source
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
doaj +3 more sources
Journal of Business Administration and Social Studies, 2021 The financial statements of business entities can be regarded as meaningful only if they are prepared according to true and fair presentation principle.
Nergis Nalân Altıntaş
doaj
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
doaj +1 more source