Results 21 to 30 of about 514,252 (297)
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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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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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
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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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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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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
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The Moderating Effect of Debt to Asset Ratio (DAR) to Audit Delay
SAR (Soedirman Accounting Review): Journal of Accounting and Business, 2023 This research aims to determine the ability of the debt to asset ratio (DAR) in moderating the factors that affect audit delay. By using a purposive sampling technique, the samples in this study were 27 food and beverage companies listed on the IDX for ...
Stefany Aurelia Souisa +2 more
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Auditor Independence and Audit Quality [PDF]
Journal of Accounting, Auditing & Finance, 2014 This article presents a comprehensive review of academic research pertaining to auditor independence and audit quality. This literature review is conducted based on published articles during the period 1976-2013 in nine leading journals related to auditing.
Nopmanee Tepalagul, Ling Lin
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Philanthropy under the Microscope: A Cost-Benefit Analysis of Small Nonprofits Conducting Financial Statement Audits [PDF]
, 2017 External audits are conducted by Certified Public Accountants (CPAs) and ensure the reliability of financial reporting and internal controls of a given organization. Publicly traded corporations are required by the Securities and Exchange Commission (SEC)
Samaniego, Sarah
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Philanthropy, audit firms culture and auditor independence
PLOS ONE, 2022 In this study, we examine how the prosocial ethical culture in audit firms, measured as their philanthropic contributions over gross revenues, influences auditor independence. Using 5,246 audits in the Chinese market between 2010 and 2012, we find that the level of ethical culture in audit firms is significantly negatively associated with the magnitude
Yiling Zhang, Lang Wei
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