Results 31 to 40 of about 22,479 (295)
Frontiers in Environmental Science, 2023 ESG information disclosure is an essential aspect of corporate ESG responsibility and has gained significant attention in the context of ecological civilization development within the socialist market economy.
Kaimeng Zhang, Xihe Liu, Jingjing Wang
doaj +1 more source
Audit market competition: auditor changes and the impact of tendering [PDF]
, 1998 Increased competition within the external audit market and the recent phenomenon of audit tendering has renewed interest in the factors influencing auditor changes.
Fearnley, Stella +3 more
core +1 more source
Investigating the Relationship between Institutional Ownership and Audit Fees with Emphasizing Political Connections [PDF]
مجله دانش حسابداری, 2021 Objective: Auditing as an independent profession has the task of accrediting financial statements and can help build trust for stakeholders. The fees include any charges that are paid to the auditor and the audit firm in accordance with the agreement, on
Reza Jamei, Zohreh Koolivand
doaj +1 more source
THE IMPACT OF OTHER COMPREHENSIVE INCOME AND THE AUDIT PRACTICE IN THE PROFESSIONAL JUDGMENTS OF MANAGERS [PDF]
Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2022 Other comprehensive income (OCI) may lead to numerous professional judgments that are required to be done by managers, especially due to fair value measurement.
RĂPAN CLAUDIA MIHAELA, +2 more
doaj
Determinantes de costos de auditoría – non audit fee
Cuadernos de Contabilidad, 2014 El objetivo de esta investigación es identificardeterminantes de los costos de auditoría (non audit FEE) delas empresas brasileñas. La muestra contempló informacionesde las empresas en la BM&FBOVESPA, que resulta dela fusión entre la São Paulo Stock Exchange (Bovespa) y laBrazilian Mercantile and Futures Exchange (BM&F), entre2009 y ...
Moraes, Arquimedes de Jesús +2 more
openaire +4 more sources
The demand for audit in private firms : recent large-sample evidence from the UK [PDF]
, 2013 Although theory suggests that companies would rationally select into audit even if it were not a legal requirement, many countries impose mandatory audits.
Lennox, Clive +3 more
core +1 more source
Corporate Action : Pengaruh Stock Repurchase dan Kepemilikan Keluarga terhadap Audit Fee
Organum, 2019 This study aims to examine the effect of stock repurchase on audit costs with family ownership as a moderating variable in non-financial companies listed on the Indonesia Stock Exchange (BEI) in 2014—2016.
Windi Marlianita Fitri +1 more
doaj +1 more source
The impact of managerial ownership on audit fees: Evidence from Portugal and Spain
Cogent Economics & Finance, 2023 This study examines the impact of managerial ownership on audit fees in a context of concentrated ownership and poor investor protection. Using samples of Portuguese and Spanish listed companies for the period 2010–2021, the results of this research ...
Sandra Alves
doaj +1 more source
Audit Fees and Non-Compliance with Anti-Money Laundering Law [PDF]
مجله دانش حسابداری, 2020 Object: Money laundering is one of the important issues that auditors should pay attention to in their investigations. Money laundering is a global issue and has devastating effects on corporate performance and auditing, and hence, on the economy.
Ali Ebrahimi Kordlar (Ph.D) +2 more
doaj +1 more source
Annals of Gastroenterological Surgery, EarlyView.This retrospective study analyzed patients aged ≥ 85 years undergoing emergency abdominal surgery, focusing on short‐term outcomes and inpatient cost structure under the Japanese DPC system. Although major complications occurred in 19.4% of patients, more than 70% were discharged home.
Yuta Kobayashi +8 more
wiley +1 more source