Results 11 to 20 of about 1,843,700 (291)

Investigating the Relationship between Joint Audit and Information Asymmetry with the Mediating Role of Qualified Audit Opinion [PDF]

پژوهش‌های حسابرسی حرفه‌ای
The present study investigates the impact of joint auditing on information asymmetry, considering the mediating role of qualified audit opinions, in firms listed on the Tehran Stock Exchange during the period 2014–2023. The research is applied in purpose
Hayder Mohammed Zaboon, Ali Ashtab, Gholamreza Mansourfar   +2 more
doaj   +1 more source

The Impact of the Organization’s Internal Factors on the Effectiveness of Internal Auditing: A Field Study at Joint-Stock Companies Operating in the Republic of Yemen

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, Amal Mohammed Ali Al-Dhaifani   +1 more
doaj   +1 more source

Joint audit and tax fraud: Case of listed American companies [PDF]

Contabilitate şi Informatică de Gestiune
Research 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, Salma Damak Ayadi, Feten Arfaoui   +2 more
doaj   +1 more source

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, Ali Esmaeilzadeh Magharri, Amir reza Keyghobadi., Afsaneh Tavangare Hmzeh Kolaei.   +3 more
doaj   +1 more source

Constructing internal audit quality evaluation index: evidence from listed companies in Jiangsu province, China

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, Kong Yusheng, Albert Henry Ntarmah, Chen Ti   +3 more
doaj   +1 more source

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

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, Salwa Sabila Soleha, Supeni Anggraeni Mapuasari   +2 more
doaj   +1 more source

The Impact of Using Information Technology on Enhancing the Quality of Joint Audit an Empirical Study in the Egyptian business environment أثر إستخدام تكنولوجيا المعلومات علي تحسين جودة المراجعة المشتركة "دراسة ميدانية في بيئة الأعمال المصرية " [PDF]

مجلة الشروق للعلوم التجارية
Purpose–Examining the relationship between using the information technology on enhancing the quality of joint auditThe study hypothesis states that: - The first hypothesis there is no statistically significant relationship between using the information ...
منذر محمد علي محمد, محمد عزام عبد المجيد احمد, عمرو صلاح محمد عبد الله   +2 more
doaj   +1 more source

Joint audit work allocation in the mandatory joint audit setting: a comparative study between the developed and the emerging economies

Cogent Business & Management
This 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, Katalin Borbély, Árpád Tóth   +2 more
doaj   +1 more source

CBAM-BiLSTM-DDQN: A Novel Adaptive Quantitative Trading Model for Financial Data Analysis

Axioms
Financial data analysis remains a significant challenge due to the inherent stochasticity, non-stationarity, and low signal-to-noise ratio of market data.
Yan Zhang, Mingxuan Zhou, Feng Sun, Yuehua Wu   +3 more
doaj   +1 more source