Results 21 to 30 of about 327,262 (311)
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
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
doaj +1 more source
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
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
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 ...
Burgers, Irene J.J., Criclivaia, Diana
openaire +2 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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Audit Committee Attributes and Timeliness of Corporate Financial Reporting in Nigeria [PDF]
Облік і фінанси, 2020 In many studies the audit delay experienced in Nigeria firms attributes to external auditors. But this is not 100% true because before an external audit expresses an independent opinion on the financial statements, he needs to work with the internal ...
Hope Osayantin Aifuwa +2 more
doaj +1 more source
The influence of auditor and auditee on mandatory audit fees in France
GECONTEC: Revista Internacional de Gestión del Conocimiento y la TecnologíaThis study employs a pluralistic theoretical framework, integrating the Resource-Based View, neo-institutional, and governance theories, to identify factors explaining joint audit fees. Utilizing a panel dataset of 116 firms over six years (totaling 696
Sami Ben Larbi +3 more
doaj +3 more sources