Results 11 to 20 of about 33,677 (303)
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
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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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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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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
doaj +3 more sources
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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China Journal of Accounting Studies, 2023 Accounting studies have inconsistent conclusions about whether including Key Audit Matters (KAM) improves the communicative value of audit reports. We experimentally investigate the joint effect of investors’ trait scepticism and the familiarity and ...
Xin Xu, Fengying Ye, Yasheng Chen
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Are Joint Audits a Proper Instrument for Increased Audit Quality?
British Journal of Applied Science & Technology, 2015 Joint audits are recently controversial discussed to increase audit quality and decrease audit market concentration in Europe, complementing the existing and future rotation rules by the 8th EC directive. First, this article presents a theoretical foundation of joint audits. In this context, the main influences on low balling are presented.
Velte, Patrick, Azibi, Jamel
openaire +3 more sources
Cogent Business & ManagementThis study investigates the effects of joint audit work allocation on audit quality, fees, and report delays. It analyzes data from 347 non-financial listed firms in France and Morocco. Audit fee shares serve as a proxy for workload distribution.
Mohammed Ibrahem Ali Hassan +2 more
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