Results 101 to 110 of about 9,093,821 (240)

Ethic Code and Internal Audit Quality

Jurnal Akuntansi
Purpose - The research aims to test the influence of codes of ethics (competence, accountability, and professionalism) on the quality of audit results and to analyze the role of mediation in audit performance and the impact of the codes (competence ...
Riza Nurfidia Febrianti, Lia Uzliawaty, E. Munawar Muchlish   +2 more
doaj   +1 more source

Internal Audit Quality, Audit Committee, and Its Influence on Financial Reporting Quality

Jurnal Ilmiah Akuntansi Universitas Pamulang
This research aims to determine the extent to which internal audit quality and the audit committee influence the quality of financial reporting. The type of research conducted in this study is explanatory research. The study population consists of staff working in manufacturing, finance, education, and service companies in Indonesia.
Riyanto, Naomi Fani, Rapina, Rapina
openaire   +2 more sources

Auditor Type and Audit Quality Differences in Nonprofit Healthcare Organizations – U.S. Evidence [PDF]

The purpose of this paper is to explore audit quality in nonprofit healthcare organizations by investigating differences in audit report outcomes. Specifically, we examine the relationship between auditor type and auditor-disclosed internal control ...
Dennis M. Lopez, Pamela C. Smith
core  

Talk to Your Data: An Agentic Artificial Intelligence‐Driven Decision‐Support Framework for Prosumer Energy Optimization and Recommendations

Advanced Intelligent Systems, EarlyView.
An agentic AI‐driven decision‐support framework for prosumers is proposed, integrating PV generation, load profiling, and multihorizon optimization within a four‐agent architecture. The approach significantly reduces grid dependence, enhances self‐sufficiency and prevents system oversizing.
Adela BÂRA, Simona‐Vasilica OPREA
wiley   +1 more source

Drivers of Audit Quality for the Development of the Audit Quality Framework based on the International Standards

International Journal of Recent Technology and Engineering, 2019
Audit quality has a role so important that various parties, including investors, creditors, regulators, and management, depend on financial information generated by the auditor to make decisions. Although it plays a very important role in auditing, the measurement of audit quality has not yet been agreed upon.
openaire   +1 more source

Texas Lottery Commission Internal Audit: Instant Ticket Game Closing, Return & Destruction

, 2009
Report detailing the Internal Audit Division's review of Instant Ticket Game Closing, Return and Destruction in order to assess the effectiveness of controls for ensuring instant ticket games for which all top level prizes have been claimed are closed in
Texas Lottery Commission. Internal Audit Commission.
core  

Artificial Intelligence for Advanced Functional Materials: Progress and Emerging Frontiers

Advanced Intelligent Systems, EarlyView.
Artificial intelligence is transforming the discovery of functional materials by linking synthesis, characterization, simulation, and design in unified workflows. Advances in machine learning, autonomous experimentation, and foundation models are accelerating innovation across energy, electronics, and biomedicine, while revealing new frontiers for ...
Cristiano Malica, Kostya S. Novoselov, Seongmin Kim, Yousung Jung, Silvana Botti, Miguel A. L. Marques, Tigany Zarrouk, Miguel A. Caro, Sanggyu Chong, Michele Ceriotti, Marivi Fernandez‐Serra, Sara Navarro‐Rodriguez, Aakash Ashok Naik, Janine George, Ömer Hasan Omar, Victor Trinquet, Gian‐Marco Rignanese, Andrey Ustyuzhanin, Sonia Conesa‐Boj, Juan Rojo, Minh‐Tuan Dau, Simon M.‐M. Dubois, Jean‐Christophe Charlier, Jose H. Garcia, Romain Gautier, Rachid Laref, Junfeng Qiao, Giovanni Pizzi, Nicola Marzari, Camilla Coletti, Antonio Rossi, Jan‐Lucas Uslu, Chiara Zanardi, Vincenzo Palermo, Wide Hogenhout, Natalia Konchakova, Peter Klein, Tejs Vegge, Stephan Roche   +38 more
wiley   +1 more source

The complementarity between the internal audit and the audit committees, and its role in supporting and enshrining the corporate governance

مجلة البحوث في العلوم المالية و المحاسبة, 2023
The study aims at showing the role of the complementary relation between the internal audit and the audit committees in supporting and enshrining the principles of the corporate governance.
Abdelhakim BISSAR
doaj  

International Audit Quality and Global Audit Firm Networks

, 2016
This thesis examines the role and ability of global audit firm networks (GAFNs), which are defined as networks that have the capacity to provide integrated audit services by coordinating member firms across countries, to provide international audits of high quality. In Studies 1 and 2, I evaluated GAFN audit quality at the client-level by examining the
openaire   +2 more sources

Internal Audit and Management Entity [PDF]

Businesses and organizations are in constant confrontation with improving their performance in an environment that provides them with all the guarantees.
Daniel BOTEZ
core