Results 31 to 40 of about 2,498,033 (371)

The Economic Consequences review of Modified Audit Reporting: Testing the Theories of Audit Assumptions [PDF]

مجله دانش حسابداری, 2021
Objective: This is very important for managers and investors of the company and other stakeholders to investigate the consequences of publishing modified audit reports in Iran. There are many factors affecting the modified audit report and the purpose of
Shiva Hassanpour, Azita Jahanshad, Hashem Nikomaram   +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 Tecnología
This 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, Eustache Ebondo Wa Mandzila, Jihène Meniaoui, Ernesto Tapia Moor   +3 more
doaj   +3 more sources

Auditors’ characteristics and timeliness of listed family-owned firms in Nigeria [PDF]

Contabilitate şi Informatică de Gestiune
Research question: What are the effects of auditors’ characteristics on timeliness of financial reporting among listed family-owned firms in Nigeria?
Rachael Modupe Gbadamosi, Muyiwa Ezekiel Alade   +1 more
doaj   +1 more source

The Effect of Audit Committee Financial Expertise And Relative Status On Earnings Management: Case of Indonesia

Jurnal Akuntansi, 2018
The aim of this research is to examine the effect of audit committee financial expertise (measured by audit committee experience in accounting, supervision, and financial)and audit committee status (relative to management) on earnings management.
Delfita Siagian, Sylvia Veronica Siregar
doaj   +1 more source

Consulting revenue sharing, auditor effort and independence, and the regulation of auditor compensation [PDF]

, 2012
The joint provision of audit and non-audit services by audit firms to their audit clients has posed a threat to auditor independence. To mitigate the independence problem, the US Securities and Exchange Commission (SEC) issued a regulation (.
Chan, DK, Liu, X
core   +1 more source

THE SPECIFICITY, INVESTMENT EVALUATION AND EFFICIENT USE OF AVAILABLE ENTERPRISE RESOURCES

Современная наука и инновации, 2022
In this article the purpose of own capital audit is considered, the main check directions of this type audit, and also recommended auditor procedures of joint-stock company own capital check.
Natalia Nikolaevna Novoselova
doaj  

Joint Provision of Non-audit Services to Audit Clients: Empirical Evidences from India

Vikalpa, 2021
Executive Summary The provision of non-audit services (NAS) by an incumbent auditor has remained a highly contentious issue. One school argues that the joint provision does not impair an auditor’s independence.
Reshma Kumari Tiwari, Jasojit Debnath
doaj   +1 more source

Best practice guidance for antibiotic audit and feedback interventions in primary care: a modified Delphi study from the Joint Programming Initiative on Antimicrobial resistance: Primary Care Antibiotic Audit and Feedback Network (JPIAMR-PAAN)

Antimicrobial Resistance and Infection Control, 2023
Background Primary care is a critical partner for antimicrobial stewardship efforts given its high human antibiotic usage. Peer comparison audit and feedback (A&F) is often used to reduce inappropriate antibiotic prescribing.
K. Schwartz, Alice X T Xu, S. Alderson, L. Bjerrum, J. Brehaut, Benjamin C. Brown, H. Bucher, A. De Sutter, Nick Francis, J. Grimshaw, R. Gunnarsson, S. Høye, N. Ivers, Donna M. Lecky, M. Lindbæk, J. Linder, P. Little, Benedikte Olsen Michalsen, D. O'Connor, C. Pulcini, Pär-Daniel Sundvall, Pia Touboul Lundgren, J. Verbakel, T. Verheij   +23 more
semanticscholar   +1 more source

MECHANISMS OF MONITORING OF FINANCIAL AND ECONOMIC ACTIVITIES IN JOINT-STOCK COMPANIES WITH STATE PARTICIPATION

Вестник университета, 2018
The mechanisms of control in the sphere of corporate governance of joint-stock companies are considered. Due to the more complicated management and control system in state joint-stock companies in comparison with private companies, they are characterized
A. Yakovlev
doaj   +1 more source

Exploring the drivers of irregular spending in the EU cohesion policy

Regional Studies, Regional Science
The regularity and legality of EU spending, i.e., the conformity of the expenditures incurred with the applicable legislation, are important measures of its efficiency. They are also key pre-conditions for the effectiveness of EU funds. The present paper
Francesco Foglia, Francesco Molica, Anabela M. Santos   +2 more
doaj   +1 more source