Joint Audit, Game Theory, and Impairment-Testing Disclosures
, 2012 Luc Paugam, Jean‐François Casta
semanticscholar +4 more sources
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
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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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
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 +2 more
doaj +1 more source
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
doaj +1 more source
, 2020 This study aimed to identify the application of joint audits to the detection of fraud in financial statements as well as the impact of joint audits on the detection of fraud in financial statements from the point of view of Jordanian auditors. The study
Ola Muhammad Khersiat
semanticscholar +1 more source
The moderating role of audit quality on the relationship between audit report and earnings management [PDF]
New Applied Studies in Management, Economics & Accounting, 2022 The purpose of this study is the moderating role of audit quality on the relationship between audit report and earnings management firms in listed companies in Tehran stock exchange.
Mojgan Saeedi, Mahdi Hemmati
doaj +1 more source
Segment disclosures in the financial statements of stock companies in the Republic of Serbia and the Republic of Croatia [PDF]
Economic Horizons, 2021 Information about the segments of a company is an important basis for making business decisions. In order for decisions based on segment information to be adequate, that information should be communicated in accordance with regulations.
Vladimir Obradovic +2 more
doaj +1 more source