Results 51 to 60 of about 145,560 (308)
Agribusiness, EarlyView.ABSTRACT The penetration of information and communication technologies (ICTs) in farming communities is increasing the use of smartphone‐based instant messaging apps. Despite this, the reasons behind participation and the impact on farm productivity in developing countries remain unexplored.
Zafar Kurbanov +4 more
wiley +1 more source
Gusau Journal of Accounting and Finance, 2020 This study assesses the mediating effects of professional skepticism on the relationship between professional ethics and audit quality. One hundred and seven (107) auditors out of one hundred and sixty (160) were selected as sample for the study.
Muhammad Aminu Isa +2 more
doaj
Agribusiness, EarlyView.ABSTRACT Agricultural soils offer great potential for carbon sequestration through humus formation. One way to motivate farmers to build up humus is through humus programs. These are still at an early stage of development, poorly explored, and the number of participating farmers is low. Our aim is to explain the heterogeneity of farmers' willingness to
Julia B. Block +2 more
wiley +1 more source
QUESTIONING MIND IN ACCOUNTING STUDENTS – AN EXPERIMENTAL STUDY
Humanities and Social Sciences, 2018 In the ongoing auditing debate on professional skepticism, ‘questioning mind’ has focused a respectable attention. With questioning mind, auditors are not satisfied with simple answers and look deeper until their beliefs are formed.
Maciej CIOŁEK
doaj +1 more source
Auditors’ perceptions of professional skepticism in audit work [PDF]
بررسیهای حسابداری و حسابرسی, 2016 The present study examines the auditors' understanding of the concept of professional skepticism in the auditing independently. To review the auditor's understanding of this the key concept, the effect of the six factors of auditor Grade, gender, CPA ...
Arash Tahriri, Mahdi Piri Sagharloo
doaj +1 more source
Hubungan Skeptisme Profesional Auditor, Situasi Audit, Etika, Pengalaman Audit, Pengetahuan Mendeteksi Kekeliruan dengan Pertimbangan Tingkat Materialitas ( pada Kantor Akuntan Publik Se-sumatera) [PDF]
, 2014 This study examined the relationship of professional skepticism audit, audit situation, ethics, audit experience, and knowledge to detect errors in consideration of the level of materiality.
Anugerah, R. (Rita) +2 more
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The Outcome Effect and Professional Skepticism [PDF]
Current Issues in Auditing, 2018 SUMMARY Despite the importance placed on professional skepticism by the accounting profession and regulators, the failure of auditors to exercise an appropriate level of skepticism continues to be a global issue. This article summarizes a recent study by Brazel, Jackson, Schaefer, and Stewart (2016) that examines a potential barrier to ...
openaire +1 more source
Agribusiness, EarlyView.ABSTRACT This paper examines the determinants of generative AI (GenAI) knowledge and usage among agricultural extension professionals. Drawing on survey data from agricultural extension personnel in Tennessee, we employ regression analyses and latent Dirichlet allocation (LDA) for topic modeling of open‐ended responses to study the knowledge and usage ...
Abdelaziz Lawani +3 more
wiley +1 more source
ETHICS, EDUCATION LEVEL, AND PROFESSIONAL SKEPTICISM ON AUDIT QUALITY
Jurnal Riset Akuntansi Kontemporer, 2021 In the implementation of government financial management, audit process is carried out by the inspectorate with the purpose to produce a quality audit. One of the indicators is the inspection report is submitted on time, however in the last 3 years the ...
Mega Rianita Kartika +2 more
doaj +1 more source
Pengaruh Pengalaman, Keahlian, Situasi Audit, Etika, dan Gender Terhadap Skeptisisme Profesional Auditor (Studi Empiris Pada KAP di Surakarta Dan Yogyakarta) [PDF]
, 2015 The purpose of this study was to determine the effect the experience, expertise, audit situations, ethics and gender on the auditor's professional skepticism case study on the hood in Surakarta and Yogyakarta.
, Dra.Rina Trisnawati, Ak. MSi.,Ph.D +1 more
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