Voluntary joint audit and earnings quality: evidence from Italian SMEs
, 2016 The purpose of this paper is to analyze the effect of a joint audit system on the quality of a firm’s financial statements, investigating the association between the presence of a double auditor and the occurrence of small positive earnings, which can be
Marco Bisogno, R. De Luca
openalex +2 more sources
Joint Audit Between Application Difficulties and Improving Audit Performance
Qalaai Zanist Scientific Journal, 2020 Joint auditing is one of the methods of external auditing, and there have been many countries' experiences in this area and varied between the use of compulsory or optional.
Basima AL-Nuimi
openaire +3 more sources
Joint Tax Audits: Which Countries May Benefit Most?
World Tax Journal, 2016 In their joint fight against tax avoidance and tax evasion, international governance organizations have developed different tools. One of these tools is the joint tax audit, in which two or more countries join together to form a single audit team to examine an issue(s)/transaction(s) of one or more related taxable persons with cross-border business ...
Criclivaia Diana, I.J.J. Burgers
openalex +4 more sources
Wseas Transactions on Business and Economics, 2023 The study aims to form a new model to examine the indirect effect of adopting the joint external approach on the auditor's opinion and its reflection on information asymmetry: an applied study on firm registered on Amman Stock Market Exchange (ASME) by ...
Abdalla Alassuli
openalex +2 more sources
Breaking the Barrier – On the Use of Joint Audits in the Internal Audit Profession
SSRN Electronic Journal, 2019 ABSTRACT With the growing relevance of internal auditing, academics and practitioners emphasize the importance of an adequate and adaptable staffing approach. Because internal audit resources are considered a crucial component of internal audit quality, we investigate why internal auditors perform audits with experts from within or ...
Joel Behrend, Marc Eulerich
openalex +2 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
A Complete Audit Cycle Assessing Compliance in a Mid-West Ireland Psychiatry of Later Life (POLL) Setting With “Safe Prescribing and Dispensing of Controlled Drugs” Joint Guidance by the Irish Medical Council and Pharmaceutical Society of Ireland [PDF]
BJPsych OpenKillilea S +3 more
europepmc +3 more sources
Joint Audit: Issues and Challenges for Researchers and Policy-Makers
, 2013 Nicole V.S. Ratzinger‐Sakel +3 more
openalex +3 more sources
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
مجلة جامعة العلوم والتكنولوجيا للعلوم الإدارية والإنسانية, 2023 The study aimed to identify the impact of organization’s internal factors on the effectiveness of internal auditing of joint-stock companies operating in the Republic of Yemen.
Sultan Ali Ahmed Al-Sorihi +1 more
doaj +1 more source