Results 241 to 250 of about 20,930 (299)

The effect of client-auditor mismatches on earnings management using classification shifting: Evidence from China. [PDF]

PLoS One
Luo S, Yu D, Jin S.
europepmc   +1 more source

Small language models applied in text summarization task of health-related news to improve public health audit: an experimental case study. [PDF]

Front Artif Intell
Guimarães A, Colaço Junior M, De Almeida SS, Garcia Ferreira de Araújo G, Fontes RS, Prado H, Credidio Freire Alves LP, Matos N, de Medeiros Valentim RA, Dos Santos JPQ.   +9 more
europepmc   +1 more source

When Compliance Is Not Safety: The Regulatory Blind Spot in AI Companion Chatbots. [PDF]

Cureus
Zavaleta-Monestel E, Arguedas-Chacón S, Mora-Jiménez J, Millán González R.   +3 more
europepmc   +1 more source

The European literature review on internal auditing

Managerial Auditing Journal, 2006
By conducting the 2006 global Common Body of Knowledge (CBOK) study, The Institute of Internal Auditors (IIA) attempts to better understand the expanding scope of internal auditing practice throughout the world.
Marco Allegrini, Giuseppe D’Onza, Leen Paape   +2 more
exaly   +2 more sources

The role of internal auditing in corporate governance: a Foucauldian analysis [PDF]

Accounting, Auditing and Accountability Journal, 2017
© 2017, © Emerald Publishing Limited. Purpose: The purpose of this paper is to articulate the conceptual foundations of the role of internal auditing in corporate governance by drawing on Michel Foucault’s concept of governmentality.
Dessalegn Getie Mihret, Bligh Grant
exaly   +2 more sources

Internal auditing

core   +6 more sources

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Internal Auditing in Hospitals

Hospital Topics, 2003
The authors analyzed two national surveys to determine answers for two basic questions: How do the roles of internal auditors compare with those of their counterparts in other industries and to what extent over the past 6 years have the activities of internal auditors changed?
Don, Edwards, Jim, Kusel, Tom, Oxner
openaire   +2 more sources

Internal Audit Attributes and External Audit's Reliance on Internal Audit: Implications for Audit Fees

International Journal of Auditing, 2012
This study aims to examine two aspects of internal audit quality, namely internal audit competency and internal audit contribution to financial statement audits. Consistent with the substitution view, this study predicts a negative relationship between the competency aspects of internal audit (the tenure of the existence of internal audit in the ...
Zulkifflee Mohamed, Mazlina Mat Zain, Nava Subramaniam, Wan Fadzilah Wan Yusoff   +3 more
openaire   +1 more source