Results 51 to 60 of about 62,996 (164)

Supreme Audit Institutions Independence Index

, 2021
This report aims to inform and better equip World Bank task teams and development partners to support the strengthening of Supreme Audit Institutions (SAIs) in client countries. It also aims to help focus the ongoing collaboration between the International Organisation of Supreme Audit ...
openaire   +3 more sources

Agency Costs & Independent Audit Services Pricing [PDF]

بررسی‌های حسابداری و حسابرسی, 2009
Theorithecally the existence, growth and diversity of agency relation is expected to effect on audit pricing by affecting size, complexity and risk of the auditee. But no adequate evidences have been documented. This study investigates the association of
روح اله رجبی, حمزه محمّدی خشوئی   +1 more
doaj  

Do Audit Fees and Auditor Independence Influence Audit Quality?

, 2022
In this paper, we examine whether audit fees and independence affect audit quality in the context of Nigeria poor corporate governance setting. We use a sample of 12 quoted industrial goods firms from the Nigerian Exchange Group over 2006-2020, yielding 180 observations. We provide the first evidence on the effect of audit fees on audit quality.
Yahaya, Onipe Adabenege, Onyabe, Joseph Majiyebo   +1 more
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The Effect of Audit Tenure, Audit Rotation, Audit Fee, Accounting Firm Size, and Auditor Specialization to Audit Quality

Riset Akuntansi dan Keuangan Indonesia, 2019
The company management has a responsibility to run the company activities by reporting the resultsthrough financial statements. The role of an auditor is needed to mediate the management's interest and share holder’s concern.An auditor is an independent ...
Shinta Permata Sari, Ayu Aris Diyanti, Rita Wijayanti   +2 more
doaj   +1 more source

Evaluation of an EPID in vivo monitoring system using local and external independent audit measurements. [PDF]

J Appl Clin Med Phys, 2022
Avelino SR, Dias JR, Peron TM, Vidal GS.
europepmc   +1 more source

Independent auditing development tendencies

, 2008
Nagrinėjamos auditorių funkcijos; veiksniai, darantys įtaką audito būklei; finansinių ataskaitų klastojimo tikslai, motyvai ir priemonės; tarptautinių organizacijų ir atskirų šalių vyriausybių pastangos pagerinti audito kokybę; neišspręstos audito problemos.
openaire   +3 more sources

Mediating Role of Professional Commitment in the Relationship Between Technostress and Organizational Stress, Individual Work Performance, and Independent Audit Quality. [PDF]

Empl Responsib Rights J (Dordr), 2023
Gerekan B, Şendurur U, Yıldırım M.
europepmc   +1 more source

INFLUENCE OF AUDIT COMMITTEE COMPETENCE, AUDIT COMMITTEE INDEPENDENCE, INDEPENDENT COMMISSIONER AND LEVERAGE ON TAX AGGRESSIVENESS

Journal of Auditing, Finance, and Forensic Accounting, 2017
<p>Tax is an important element in sustaining the government budget and an obligation that must be fulfilled by taxpayers, both individual and legal entity. The unfulfilled tax revenue target in Indonesia is caused by several factors. One of them is that there is an indication that company as the taxpayer of a legal entity commits tax ...
Ni Putu Ayu Arismajayanti, I Ketut Jati
openaire   +1 more source

Independent Directors with Industrial Expertise, Audit Complexity, and Audit Fee

China Accounting and Finance Review, 2013
AbstractThis paper aims to investigate the impact of independent directors with industrial expertise on the association between audit complexity and audit fee. About 50 per cent of China’s listed companies hire industry experts as independent directors.
Ziye Zhao, Jing Zhou
openaire   +1 more source

Does financial asset allocation term structure affect audit fees? Evidence from China.

PLoS ONE
The financialization of real enterprises presents a dilemma for China's economic development. This study examines the impact of the financial asset allocation term structure on audit fees using a sample of Chinese A-share listed companies from 2009 to ...
Chuan Zhang, Hongdi Nie
doaj   +1 more source