Results 61 to 70 of about 62,996 (164)

Non-Audit Service and Audit Independence: Evidences from Iran

International Journal of Business and Management, 2009
From recent years on, because of several reasons independence of auditor became undermined, so far some factors recognized that which impair independence, especially non-audit service so, in this condition may appear to affect to independence. The results of this study show that shareholders strongly agree that providing NAS by external auditors to the
openaire   +2 more sources

Independent Audit Firm Reliability in Turkey: A Research On CMB Sanctions

Lectio Socialis, 2017
The foundation of sound capital markets lies with effective and independent auditing mechanis- ms. Without properly working auditors it is not possible to ensure a fraud-free corporation.
Lale Aslan
doaj  

Differences in the influence of independent directors and commissioners on the timeliness of financial reporting with audit opinion and audit quality as moderating variables

Jurnal Akuntansi dan Auditing Indonesia
This study aims to examine the differential influence of independent directors and independent commissioners on the timeliness of financial reporting, with audit opinion and audit quality as moderating variables.
Teddy Jurnali, Ria Karina, Khellyn Vaustine, Sheila Septiany, Nurul Azirah Binti Mohd Wazir   +4 more
doaj  

BAĞIMSIZ DENETİM KURULUŞLARININ EKONOMİK KOLLUK KAPSAMINDAKİ YERİ

Ankara Sosyal Bilimler Üniversitesi Hukuk Fakültesi Dergisi
Anayasa’nın 167. maddesinin bir gereği olarak piyasa başarısızlıklarını gidermek adına devlet, ekonomik kolluk faaliyetleri marifetiyle piyasaları düzenleyip denetlemektedir.
Fatih Avcı
doaj   +1 more source

Auditing as independent authentication

, 1985
Within the accounting literature, 'independence' and 'independent verification' are associated more with the mental attitude, associations and practices of auditors than with the independent authentication of what is reported in dated accounts of the financial position and performance of firms. The conventional accounting wisdom confines 'independence'
openaire   +1 more source

Bağımsız Denetimde Risk Temelli Kalite Yönetimi: KKS 1, KYS 1 ve KYS 2 Standartlarına Kapsamlı Bir Bakış

Cumhuriyet Üniversitesi İktisadi ve İdari Bilimler Dergisi
Bu çalışma, bağımsız denetim şirketlerinin kalite süreçlerini düzenleyen KKS 1 (Kalite Kontrol Standartları) ile KYS 1 (Kalite Yönetim Standardı 1) ve KYS 2 (Kalite Yönetim Standardı 2) arasındaki temel farkları ve geçiş sürecini incelemektedir ...
Banu Dincer
doaj   +1 more source

Quality Audit: Audit Committee Independence, Accounting Expertise And Financial Expertise

Kontigensi : Jurnal Ilmiah Manajemen
Penelitian ini bertujuan untuk mengkaji dampak karakteristik komite audit yaitu independensi, keanggotaan keahlian akuntansi dan keanggotaan keahlian keuangan komite audit terhadap kualitas audit. Studi ini menganalisis pengaruh independensi komite audit, keahlian akuntansi dan keahlian keuangan komite audit terhadap kualitas audit Perusahaan ...
Nisa Nur Ramadhan, Muhyarsyah Muhyarsyah
openaire   +1 more source

Audit Quality & Auditor Independence

RESEARCH HUB International Multidisciplinary Research Journal, 2021
Shreya Dharan, Tejesvi Purohit
openaire   +1 more source

Scanning the evidence: A pilot study evaluating the accuracy of sonographer reporting in the Republic of Ireland. [PDF]

Ultrasound
Tyler J, Waring L, Bolton GC, Miller PK.
europepmc   +1 more source

Dense retrieval and reranking for referenced provisions in electric power audit systems. [PDF]

PLoS One
Meng Q, He Y, Hussain S, Zhou F, Xu J, Zhao G, Xiong D.   +6 more
europepmc   +1 more source