Results 41 to 50 of about 34,635 (311)

STANDARDIZATION OF PUBLIC AUDIT OF PUBLIC PROCUREMENT IN UKRAINE THROUGH THE INTRODUCTION OF COMPLIANCE AUDITS [PDF]

"EСONOMY. FINANСES. MANAGEMENT: Topical issues of science and practical activity", 2020
The independent legislative agency of Ukraine according to the international standards ISSAI in private carrying out of the state audit (including the published purchases) is made. It is established that international practice has identified three components of public audit: performance audit, financial audit and compliance audit.
openaire   +1 more source

SCOPE OF AUDIT AND EFFECTIVENESS OF PUBLIC SECTOR AUDIT IN MALAYSIA

International Journal of Business and Society, 2023
The public sector audit is a cornerstone for an effective corporate governance. However, its effectiveness largely depends on the scope of audit conducted in public sector agencies. Therefore, this paper examines scope of audit and its effects on the effectiveness of public sector audit in Malaysia.
null Nor Raihana Asmar Mohd Noor, null T. Ramayah, null Syed Azlan Al Jaffree Syed Khadzil, null Nor Halida Haziaton Mohd Noor, null Wan Yusrol Rizal Bin W. Yusof   +4 more
openaire   +1 more source

Wine Tourism as a Catalyst for Sustainable Performance: The Mediating Role of Corporate Legitimacy and Green Innovation

Agribusiness, EarlyView.
ABSTRACT This study aims to explore the influence of Wine Tourism (WT) on the Sustainable Performance (SP) of wineries in Spain. It particularly investigates how Corporate Social Legitimacy (CSL) and Green Innovation (GI) may act as intermediary factors in this relationship.
Javier Martínez‐Falcó, Eduardo Sánchez‐García, Bartolomé Marco‐Lajara, Luis A. Millán‐Tudela   +3 more
wiley   +1 more source

Farmers' Financial Literacy—Scale Development and Linkages to Accounting Practices and Financial Outcomes

Agribusiness, EarlyView.
ABSTRACT This study investigates the financial literacy (FL) of Swedish farmers, its linkages to farmer characteristics, management accounting practices and farm outcomes by surveying Swedish Farm Accountancy Data Network farmers. Using item response theory, we expand the existing FL measurement specifically to the farming context, assess measurement ...
Uliana Gottlieb, Helena Hansson
wiley   +1 more source

THE IMPACT OF AUDIT FEES ON THE QUALITY OF AUDIT SERVICES OF PUBLIC INTEREST ENTITIES IN VIETNAM

Фінансово-кредитна діяльність: проблеми теорії та практики
This study was conducted to assess the impact of audit fees on the quality of auditing services for public interest entities in Vietnam. Data was collected from 25 auditing firms accepted to audit public interest entities in Vietnam, with sufficient ...
Thi Phuong Dung Ha, Manh Dung Tran
doaj   +1 more source

A collaborative auditing scheme with dynamic data updates based on blockchain

Connection Science, 2023
Cloud data auditing is essential to ensure the integrity of cloud data. The main idea of cloud auditing is to entrust the audit task to a third-party auditor (TPA) with powerful computing ability.
Jie Xiao, Hui Huang, Chenhuang Wu, Qunshan Chen, Zhenjie Huang   +4 more
doaj   +1 more source

AUDIT PROCEDURE OF PUBLIC PROCUREMENT OPERATIONS AUDIT

Business Navigator, 2022
Public procurement is made to meet the needs of local communities and individuals in goods and services and it is financed from budget funds received from taxpayers. Therefore, among the public's requests is to ensure accountability and transparency in the use of budget funds in public procurement procedures.
openaire   +1 more source

Traceability of Agri‐Food Products: The Key to Conscious Trade

Agribusiness, EarlyView.
ABSTRACT Globalization and growing concerns about sustainability have led to improvements in product traceability, quality, and sustainability. Traceability contributes to environmental protection and supports sustainable development by fostering transparency in agricultural practices and encouraging the responsible use of resources.
Scarlett Queen Almeida Bispo, Fernanda Aparecida Silva, Michelle Márcia Viana Martins, Marcelo José Braga Nonnenberg, Ruan da Silva Vianna, Carla Cristina Passos Cruz   +5 more
wiley   +1 more source

Short‐Term Outcomes and Cost Drivers of Emergency Surgery for Acute Abdominal Disease in Super‐Elderly Patients: A Study in the Japanese Tertiary Care Hospital

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, Ryo Oikawa, Yumi Shibuya, Masakazu Tatsuno, Atsuya Kamiyama, Tsuyoshi Ozawa, Keiichiro Hara, Shojiro Hata, Hirokazu Yamaguchi   +8 more
wiley   +1 more source

Exploring the Adoption of Digital Transformation in Supreme Audit Institutions: A Comprehensive Literature Review

Moroccan Journal of Quantitative and Qualitative Research
Assessing public management, controlling public finances and evaluating public policies are increasingly becoming government priorities. In this context, auditing is used to provide assurance on good governance.
Fatiha NOUAJE, Lotfi BENAZZOU
doaj   +1 more source