Results 51 to 60 of about 38,306 (157)

Internal control quality and audit quality: evidence from heavily polluting firms under China’s dual-carbon transition

Carbon Management
Against the backdrop of China’s “dual-carbon” goals, heavily polluting firms face tightening environmental regulation and stakeholder scrutiny. Meeting these pressures requires not only technological and process upgrading, but also stronger internal ...
Liping Wang, Zhonghao Ye, Yanqiong Chen, Chuang Li   +3 more
doaj   +1 more source

THE ELECTRONIC AND CLOUD INTERNAL AUDITING: ITS IMPACT ON THE QUALITY OF AUDIT EVIDENCE

Фінансово-кредитна діяльність: проблеми теорії та практики
Internal audit departments encounter considerable challenges stemming from the swift technological advancements within the business sector. It is essential for the audit process that internal auditors improve their abilities, and the difficulties they ...
Асаад Ваххаб, Іман Амін, Муртада Хлаїф   +2 more
doaj   +1 more source

DETERMINAN EFEKTIVITAS AUDITOR INTERNAL PEMERINTAH (Studi Pada Kantor Inspektorat Provinsi Maluku Utara)

Jurnal Akuntansi dan Auditing, 2018
This study examines the determinants of the effectiveness of internal auditors at the Office of the Inspectorate of North Maluku. Specifically, this study tests; influence of professional expertise, quality of work, independence, perceived career path ...
Irfan Zamzam, Suriana AR Mahdi
doaj   +1 more source

The relationship between audit committee and audit quality: evidence from companies listed on the Warsaw Stock Exchange [PDF]

Zeszyty Teoretyczne Rachunkowości
Purpose: This study investigates whether the presence of an audit committee, the characteristics of the audit committee, and the use of internal audits are linked to higher quality external audit services, approximated by auditor fees.
Aneta Dzik-Walczak, Maria Ociepa
doaj   +1 more source

Determinants of Internal Audit Quality and External Audit Fees

Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak
Internal audit a part of good corporate governance, one of its functions is to ensure that internal control runs well, apart from that, the existence of internal audit also expected to provide value added to the company. Quality internal audit plays a very important role in supporting the success and sustainability of a company.
Feni Wilamsari, Titik Musriati, Retno Cahyaningati   +2 more
openaire   +1 more source

Internal Control Audit Fee and Internal Control Audit Quality—Evidence from Integrated Audits

Open Journal of Business and Management, 2019
Based on the internal control auditing system in China, this paper studies the relationship between internal control audit fees and internal control audit quality. Using the 2011-2016 A-share listed company data test, it is found that under the control of other possible conditions, the higher the internal control audit fee and its proportion, the lower
openaire   +1 more source

International Standard on Auditing No. 260 and Audit Quality Evidence from Jordan

SSRN Electronic Journal, 2019
This study aims to explore the extent of external auditors awareness of the requirements of the International Standard on Auditing No. 260 (Communications with those charged with governance) on audit quality and to shed light on the effectiveness of the communication process based on auditors actual experience.
openaire   +2 more sources

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

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

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