A study on the relationship between internal and external audits on financial reporting quality [PDF]
Management Science Letters, 2020 Internal auditors are considered a valuable source of information since they are more familiar with the company and its environment. This study aimed to identify the relationship between internal and external audits affecting the quality of firms ...
Mohammad Jamal Azzam +3 more
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Survive Factors Influencing on Tendency of Internal Auditors for Whistle - blowing in Iran [PDF]
بررسیهای حسابداری و حسابرسی, 2021 Objective: Wrongdoing consumes a lot of resources in years and harms companies in many ways. Based on other developed countries experiences, improving and developing whistle blowing is one of the effective and best ways of preventing and detecting ...
Ghasem Blue +3 more
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Faktor-faktor yang Mempengaruhi Efektivitas Fungsi Audit Internal pada Pemerintah Daerah X
Jurnal Riset Akuntansi Terpadu, 2019 The professional challenge of internal auditors in Indonesia is how to provide added value to the organization, especially in ensuring the implementation of good governance and organizational risk management. The limited research in the field of internal
Faiz Zamzami +2 more
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Effectiveness of internal audit in local governments: The moderating role of internal and external auditors’ relations [PDF]
Accounting, 2022 Research on the internal audit function is relevant for improving the quality of governance in organizations. The internal auditor is an important element of government management in the context of realizing good governance by providing quality and ...
Dwi Ratmono, Darsono Darsono
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Effects of Influence of Audit Committee and Senior Managers over the Internal Auditors and Type of Internal Control Deficiency on Internal Auditors [PDF]
پژوهشهای تجربی حسابداریInternal auditors are a vital control element in modern organizations, with the internal audit function serving as a key tool for managers to evaluate internal controls and develop strategies to enhance performance.
Sajjad Naghdi +3 more
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Factors Affecting Internal Auditor Performance
eCo-Buss, 2023 This study aims to determine the impact of control position, self-efficacy, role conflict, and time-budget pressure on auditor performance in BPKP's Lampung provincial representative office. This research is a quantitative research and has the nature of raw data.
Eka Sariningsih +3 more
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Appraisal Influencing Factors on Auditor's Judgment and Determining the Materiality Degree on Misstatement Detection of Financial Statements [PDF]
مطالعات تجربی حسابداری مالی, 2008 This research was done in the second half of 1387 in Iran to appraisal influencing factors on auditor's judgment and determining the materiality degree on misstatement detection of financial statements.
E. Vahidi Elysseai, A. Rahdaryan
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The Effects of Familiarity and Assertions of the RPT Violator on Internal Auditors’ Credibility and Reporting Judgments [PDF]
Iranian Journal of Accounting, Auditing & FinanceA 2×2 full factorial experiment is designed by manipulating participants' exposure to the positive behavioral information of a Chief Financial Officer (CFO) as a violator of Related Party Transactions (RPT) (high versus low exposure) and his related ...
Marzieh Tohidinejad
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Jurnal Akuntansi Manajerial (Managerial Accounting Journal), 2017 This study aims to determine the effect of Moral Role of Auditor and Auditor of the Good Corporate Governance with Quality Auditor as moderating variables. The population used in this study were employees who were at the Center Commercial Complex Grand Ancol, North Jakarta. With samples obtained amounted to 280 people.
Hasudungan Hutasoit +2 more
openaire +1 more source
An examination of Factors Associated with Reliance of External Auditors on Internal Auditors Work [PDF]
تحقیقات مالی, 2009 The main purpose of this paper is survy of factors associated with reliance of external auditors on entenal adutors work , Reliance on internal auditors work has significant influence on cost saving and obtaining more services to client with the same ...
Mohammad Reza Nikbakht +1 more
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