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The Influence of Internal Audit on The Quality of Financial Statements

JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi), 2022
This research aim to know influence of assessment of internal audit performance to internal control system, influence of applying of internal audit to internal control system, and influence of assessment of performance and applying of internal audit both of internal control system. The research has been done by questionnaires internal auditor.
openaire   +1 more source

Determinants of abnormal audit fees in international financial reporting standards-based financial statements

Ekonomski horizonti, 2022
This study essentially examines the audit effort as a possible determinant of the abnormal audit fees evinced in International Financial Reporting Standards-based financial statements. Therefore, the secondary data were sourced from the audited annual reports and the relevant financial statements of the Nigerian listed banks for the period of ...
Henry Emife Monye-Emina, Edirin Jeroh
openaire   +2 more sources

IMPROVING THE MANAGEMENT OF THE COMPANY ESTABLISHING [PDF]

Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2015
Countries that are in transition, the transition from one great epoch to another, changing their socioeconomic structure, habits, organization, introduced the achievements that are regarded as dominant in the systems to which they aspire to join. It is
ALEKSANDAR MAJSTOROVIĆ, SLOBODAN POPOVIĆ, JELENA TOŠKOVIĆ, RAJKO MACURA, JUGOSLAV ANIČIĆ, DUŠAN ANIČIĆ   +5 more
doaj  

The effect of cloud computing on the quality of financial statements: The mediating role of internal control system [PDF]

International Journal of Data and Network Science
The study aimed to evaluate how cloud technology implementation would affect Jordanian industrial businesses' financial statements' integrity across a range of variables (financial condition, income, cash flow, owners' equity). The investigation
Rawan Almanaeseh, Ahmad Marei, Rania Al Zumot, Sad Abu Alim, Esraa Esam Alharasis, Dina Alkhodary, Abdalwali Lutfi   +6 more
doaj   +1 more source

The Effect of Internal Control Systems, Accounting Systems on the Quality of Financial Statements Moderated by Organizational Commitments

Accounting Analysis Journal, 2019
ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh sistem pengendalian internal dan sistem akuntansi keuangan daerah terhadap kualitas laporan keuangan yang dimoderasi komitmen organisasi.
Ikrar Nusa Bangsa
doaj   +1 more source

Supervision of financial reporting through the prism of the regulatory framework and practice in the Republic of Serbia [PDF]

Industrija, 2017
The paper presents the research in the field of internal supervision in financial reporting in the private sector of the Republic of Serbia. In the first part of the paper, legal regulations and current international regulations are compared.
Milutinović Sunčica, Medved Ivana
doaj   +1 more source

KEY PREDICTORS OF INTERNAL SUPERVISION OF FINANCIAL STATEMENTS

Facta Universitatis, Series: Economics and Organization, 2018
Investors and other external stakeholders have more confidence in the reliability and quality of financial statements if they have information that entities continuously carry out preventive and comprehensive internal supervision of financial statements.
Sunčica Milutinović, Ivana Medved, Dragomir Dimitrijević   +2 more
openaire   +2 more sources

The effect of big data competencies and tone at the top on internal auditors fraud detection effectiveness [PDF]

Decision Science Letters
Financial reports provide information about a company's assets, liabilities, equity, income, expenses and cash flow. This information can be used by various parties such as investors, creditors, government and management to make business ...
Novy Silvia Dewi, Jamaliah Said, Sharifah Nazatul Faiza, Lufti Julian   +3 more
doaj   +1 more source

ANALYSIS OF INTERNAL CONTROL AND FRAUD : A CASE STUDY ON GARUDA INDONESIA

Research in Management and Accounting, 2023
The research in this paper is to report that PT Garuda Indonesia's financial statements in 2018 experienced fraud in accordance with the news circulating.
Meiryani , Aisyah Aulia Primado
doaj   +1 more source

2019 IFPRI audited financial statements

, 2021
In our opinion, the financial statements referred to above present fairly, in all material respects, the financial position of IFPRI as of December 31, 2019 and 2018, and the changes in its net assets and its cash flows for the years ended in accordance ...
International Food Policy Research Institute (IFPRI)
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