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
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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
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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
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Heliyon, 2022 Internal audit quality is the foundation for a company's survival and development across the world. As a result, global efforts have been made to develop a scientific and accurate evaluation index for internal audit quality.
Ren Kai +3 more
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Presenting Components of Independent Audit Quality with an Emphasis on Meeting Stakeholders’ Needs [PDF]
بررسیهای حسابداری و حسابرسی, 2022 Objective: An independent audit is one of the tools for evaluating the accuracy of the information and financial relations. If the done audits contain quality components, they will enable stakeholders to be relatively confident of the accuracy of the ...
Mohsen Delbary Ragheb +3 more
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Joint audit and tax fraud: Case of listed American companies [PDF]
Contabilitate şi Informatică de GestiuneResearch Question: How does the presence of joint auditors impact tax evasion practices in publicly traded U.S. companies, and what role does audit committee expertise play in mitigating tax evasion?
Hamza Ben Said +2 more
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A view from practice - What audit firm leaders expect from audit research and how they see their role in strengthening the bridge between practice and science [PDF]
MAB, 2016 The eight largest audit firms in the Netherlands (Deloitte, EY, KPMG, PwC and Baker Tilly Berk, BDO, Grant Thornton and Mazars jointly) have taken the initiative to establish the Foundation for Auditing Research (FAR) by providing the necessary research ...
Olof Bik
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Tax Avoidance in Islamic Banking: The Prominent Role of Board Director Expertise
SAR (Soedirman Accounting Review): Journal of Accounting and Business, 2023 This study examines the effect of board director expertise, political connection, and joint audit on tax avoidance. Specifically, a joint audit is the moderating variable in that relationship.
Vita Elisa Fitriana +2 more
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Aspects Regarding the Structure of the Financial Audit Market in the European Union from Fees Perspective [PDF]
Audit Financiar, 2021 The audit market, developed out of the need to strengthen the credibility and the quality of financial reporting, has led since the 1980s to a concentration around large audit firms, the dominance effect being marked on the one hand by the auditor’s ...
Ovidiu-Constantin BUNGET +4 more
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