Results 1 to 10 of about 30,013 (161)
The Impact of Joint Audit on Audit Planning Quality: A Field Study [PDF]
المجلة العلمية للدراسات والبحوث المالية والتجارية, 2022 In the Egyptian environment, joint audit is implemented voluntary and mandatory before the European Commission issues its report in 2010. It is implemented voluntary for first time in 1981 for the Egyptian Stock companies, insurance companies, and ...
ياسر محمد سمرة +2 more
doaj +2 more sources
Mandatory joint audit and audit quality in the context of the European blue chips
Journal of Business Economics and Management, 2021 This study investigates audit quality under joint and single audit regimes with a sample of large European firms. Both, the economic relevance of these companies, and the fact that the impact of joint audit on audit quality should be stronger when the ...
Josep Garcia-Blandon +3 more
doaj +5 more sources
Determinants of abnormal audit fees in International Financial Reporting Standards-based financial statements [PDF]
Economic Horizons, 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.
Henry Emife Monye-Emina, Edirin Jeroh
doaj +1 more source
Using Joint Audits to Support the Auditor's Independence "A Field Study" [PDF]
المجلة العلمية للبحوث التجارية - جامعة المنوفية, 2021 The purpose of this study is to examine the impact of applying joint audits on the auditor independence through a different group of auditors who participate in the joint audit process. In order to achieve the desired goal of the study, a field study was
محمود عبد الوهاب مصطفى +2 more
doaj +1 more source
Are joint audits associated with higher audit quality?
Corporate Ownership and Control, 2022 This paper investigates and assesses whether a joint audit engagement results in higher audit quality compared to a single audit given audit firms’ characteristics and complexity of their clients’ activities. The research adopts a survey-based questionnaire sent to external auditors of five audit firms with international affiliation including two Big 4
Mohamed Hegazy, Hekmat Ebrahim
openaire +1 more source
Zanco Journal of Humanity Sciences, 2023 The research aims to present the general framework of the joint audit and the reliability of the financial statement. It studies and analyzes the relationship as well as the impact between the joint audit and increasing the reliability of the financial ...
Zaito Awla Abubakr +2 more
doaj +1 more source
What do we know about empirical joint audit research? A literature review [PDF]
Accounting and Financial Control, 2017 This literature review evaluates empirical studies which concentrate on economic effects on joint audits from an international perspective. We briefly introduce the theoretical and empirical joint audit framework that comprises an adequate structure of ...
Patrick Velte
doaj +1 more source
Stress and Negative Information Sharing in Media Environments: An Empirical Analysis of Motivational Mediation and Emotional Regulation [PDF]
SHS Web of ConferencesThis study investigates the relationship between stress and the tendency to share negative information on social media, focusing on the mediating role of motivation.
Shi Leyu
doaj +1 more source
The three lines model and role of internal audit is listed companies
Tạp chí Phát triển và Hội nhập, 2023 Internal audit is an important part of corporate governance. Internal Audit as an independent and objective supervisor of operating processes, giving opinions to improve the efficiency of risk management processes, control processes and ...
Dung Phuong Le
doaj +1 more source
Vreemde ogen dwingen niet altijd [PDF]
MAB, 2019 Je zou op basis van het algemene principe “vreemde ogen dwingen” verwachten dat accountantscontrole leidt tot getrouwe jaarrekeningen. Wat betreft accountantscontrole geldt echter dat het begrip “vreemde ogen” meerdere facetten omvat, en daarom ...
Niels van Nieuw Amerongen +1 more
doaj +3 more sources