Results 41 to 50 of about 2,942 (268)

The effect of internal auditor independence on effectiveness of government internal audit: group cohesiveness as an intervening variable (case study at the regional inspectorates at java island)

Jurnal Akuntansi, 2018
The objective of this study is to examine the effect of auditor independence, group cohesiveness, and individual factors on internal audit effectiveness of regional inspectorates. In addition, this study also intends to examine whether group cohesiveness
Moh Ubaidillah, Ari Kuncara Widagdo
doaj   +1 more source

Measuring internal auditor’s intention to blow the whistle (a Quasi-experiment of internal auditors in the local government)

Business: Theory and Practice, 2019
This study measures the cognitive moral development and tests its interaction with antecedent variables of prosocial behaviour such as fraud level, the status of person committing fraud and cohesiveness in affecting the willingness of internal auditors of local government (APIPs) to be a whistleblower.
Habbe, Abdul Hamid, Rasyid, Syarifuddin, Arif, Hermita, Muda, Iskandar   +3 more
openaire   +4 more sources

Effect of terahertz irradiation on DNA damage repair in living cells

FEBS Open Bio, EarlyView.
We investigated the effect of terahertz (THz) wave irradiation on DNA double‐strand break (DSB) repair in living cells. We found that THz irradiation enhanced DSB repair at specific frequencies, whereas heat treatment inhibited it, indicating that this effect is nonthermal and frequency‐specific.
Yuya Ueno, Shota Yamazaki, Hiromichi Hoshina, Masahiko Harata   +3 more
wiley   +1 more source

KOMITMEN ORGANISASI, LOCUS OF CONTROL, DAN KOMPLEKSITAS TUGAS TERHADAP KINERJA AUDIT INTERNAL

Jurnal Analisis Bisnis Ekonomi, 2009
This research aim to: (1) to knowing organizational influence komitmen to internal auditor performance at office BAWASDA in Karisidenan Kedu. (2) knowing influence of locus of control to internal auditor performance at office BAWASDA in Karisidenan Kedu.
Siti Noor Khikmah, Edi Priyanto
doaj  

The effect of auditor's competency and independence on audit quality of the internal supervision of Halu Oleo University

JPPI (Jurnal Penelitian Pendidikan Indonesia), 2022
The purpose of this study was to determine the effect of auditor competence and independence on the audit quality of the Halu Oleo University Internal Supervisory Unit. The sample in this study was 51 audites.
Erwin Hadisantoso, Arifuddin Mas’ud, Elfa Aulia Aqilah   +2 more
doaj   +1 more source

Diffusion Spectrum Imaging Maps Early Axonal Loss and a Unique Progressive Signal in Neuronal Intranuclear Inclusion Disease

Annals of Clinical and Translational Neurology, EarlyView.
ABSTRACT Objective To delineate specific in vivo white matter pathology in neuronal intranuclear inclusion disease (NIID) using diffusion spectrum imaging (DSI) and define its clinical relevance. Methods DSI was performed on 42 NIID patients and 38 matched controls.
Kaiyan Jiang, Yixiu Pei, Xiaobao Hu, Ying Xiong, Fang Wang, Yanyan Yu, Min Zhu, Dandan Tan, Meihong Zhou, Daojun Hong, Fuqing Zhou   +10 more
wiley   +1 more source

The effect of internal audit effectiveness, auditor responsibility and training in fraud detection [PDF]

Contabilitate şi Informatică de Gestiune, 2017
The purpose of this study is to explore the relationship between internal audit effectiveness, internal auditor’s responsibility, training and fraud detection.
George Drogalas, Michail Pazarskis, Evgenia Anagnostopoulou, Angeliki Papachristou   +3 more
doaj   +1 more source

Impact of Asymptomatic Intracranial Hemorrhage on Outcome After Endovascular Stroke Treatment

Annals of Clinical and Translational Neurology, EarlyView.
ABSTRACT Background Endovascular treatment (EVT) achieves high rates of recanalization in acute large‐vessel occlusion (LVO) stroke, but functional recovery remains heterogeneous. While symptomatic intracranial hemorrhage (sICH) has been well studied, the prognostic impact of asymptomatic intracranial hemorrhage (aICH) after EVT is less certain ...
Shihai Yang, Chengsong Yue, Zhuang Li, Xiaolei Shi, Haoxuan Zhu, Jie Yang, Linyu Li, Jiaxing Song, Shitao Fan, Gaoming Li, Wenzhe Sun, Zhixian Ye, Jiacheng Huang, Dahong Yang, Jinfu Ma, Xu Xu, Zhixi Wang, Lilan Wang, Guojian Liu, Fengli Li, Changwei Guo, Li Qi, Wenjie Zi   +22 more
wiley   +1 more source

Opportunities and challenges of implementing asset-backed securities in Indonesia

Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara
Budget constraints continue to hinder the Indonesian government’s ability to maximize infrastructure development. In order to address these limitations, innovative financing methods are essential for accelerating infrastructure projects with restricted ...
Winda Prajaningtyas, Agung Dinarjito
doaj   +1 more source

REDESIGNING THE ASSIGNMENT OF INTERNAL AUDITORS BASED ON AUDITOR UTILITY

Business & Management Studies: An International Journal, 2016
This study presents a novel model for assignment of internal auditors to branches of businesses. Previous studies have concerned with minimizing the cost but in this model, aim is maximizing auditor’s utility. For this purpose an integer programming model introduced. The objective is maximizing the auditors’ total utility.
openaire   +2 more sources