Results 41 to 50 of about 2,661,420 (354)
Internal Auditors’ Fraud Detection: A Phenomenological Study
International Journal of Accounting & Finance in Asia Pasific, 2020 The purpose of this study is to find out the meaning of fraud for internal auditors and what they experience in detecting it. This is a qualitative research using interpretive paradigm with phenomenological methods. The data of this study are the results
Ida Fatmawati Ar'Reza +2 more
semanticscholar +1 more source
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
openaire +1 more source
Personality of internal auditors; an exploratory study in The Netherlands
, 2020 Many studies have been performed on the interpretation of a person’s personality along the Five-factor model that includes the following traits: openness to experience, emotional stability, conscientiousness, extraversion and agreeableness. However, very
Bob van Kuijck, V. Paresi
semanticscholar +1 more source
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
doaj
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
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
doaj +1 more source
Pediatric Blood &Cancer, EarlyView.ABSTRACT The pediatric hematology‐oncology fellowship training curriculum has not substantially changed since its inception. The first year of training is clinically focused, and the second and third years are devoted to scholarship. However, this current structure leaves many fellows less competitive in the current job market, resulting in ...
Scott C. Borinstein +3 more
wiley +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
doaj
The Asia Pacific literature review on internal auditing
, 2006 Purpose – 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. The purpose of this review
Barry J. Cooper +3 more
core +1 more source