Results 251 to 260 of about 30,534,631 (289)
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Corporate Governance : The international journal of business in society, 2021
Purpose The purpose of this paper is to analyse the influence of audit committee characteristics and external audit quality on the performance of non-financial public limited companies listed on the National Stock Exchange 100.
Waleed M. Al-ahdal, H. Hashim
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Purpose The purpose of this paper is to analyse the influence of audit committee characteristics and external audit quality on the performance of non-financial public limited companies listed on the National Stock Exchange 100.
Waleed M. Al-ahdal, H. Hashim
semanticscholar +1 more source
Measuring Misinformation in Video Search Platforms: An Audit Study on YouTube
Proc. ACM Hum. Comput. Interact., 2020Search engines are the primary gateways of information. Yet, they do not take into account the credibility of search results. There is a growing concern that YouTube, the second largest search engine and the most popular video-sharing platform, has been ...
Eslam Hussein +2 more
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The effect of enterprise digital transformation on audit efficiency—Evidence from China
Technological forecasting & social changeThe digital transformation of enterprises is the key to conforming to the trends of the times and realizing reform and innovation. Digital transformation will change the enterprise risk and information environment, and also bring challenges to the audit ...
Ao-Lin Leng, Yue Zhang
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Journal of Accounting & Economics, 2019
This study investigates the degree of concordance between fifteen measures of audit quality used in academia and two measures of audit process quality determined either by audit firms’ internal inspections or by Public Company Accounting Oversight Board ...
Daniel Aobdia
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This study investigates the degree of concordance between fifteen measures of audit quality used in academia and two measures of audit process quality determined either by audit firms’ internal inspections or by Public Company Accounting Oversight Board ...
Daniel Aobdia
semanticscholar +1 more source
“Digital Audit” System Usage in Assessment the Company's Security System Performance
2025 International Conference on Quality Management, Transport and Information Security, Information Technologies (QM&TIS&IT)This publication addresses the issue of optimizing the current practice of management systems auditing security. The importance of this challenge is determined by the known contradictions between the requirements of existing standards (e.g. ISO/IEC 27001
I. Livshitz +2 more
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When Do Investors Value Key Audit Matters?
, 2020While prior studies have considered the effect of the enhanced auditor’s report (EAR) on a range of auditor, management and investors’ judgments, we consider whether the inclusion of key audit matters (KAMs) in the EAR affects investor perceptions of the
Robyn A. Moroney +2 more
semanticscholar +1 more source
The British Accounting Review, 2019
This study was conducted to analyse the influence of auditor and client characteristics on the magnitude and type of key audit matters (KAM) disclosed in the audit reports of the FTSE 100 companies in the UK during the period 2013–2016.
Laura Sierra-García +3 more
semanticscholar +1 more source
This study was conducted to analyse the influence of auditor and client characteristics on the magnitude and type of key audit matters (KAM) disclosed in the audit reports of the FTSE 100 companies in the UK during the period 2013–2016.
Laura Sierra-García +3 more
semanticscholar +1 more source
, 2020
This paper aims to ask whether the implementation of the expanded auditor’s report, which included a requirement to disclose key audit matters (KAMs) in Thailand since 2016, has improved audit quality.,To answer this question, the authors examined audit ...
Weerapong Kitiwong +1 more
semanticscholar +1 more source
This paper aims to ask whether the implementation of the expanded auditor’s report, which included a requirement to disclose key audit matters (KAMs) in Thailand since 2016, has improved audit quality.,To answer this question, the authors examined audit ...
Weerapong Kitiwong +1 more
semanticscholar +1 more source