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Pengaruh Tenure, Rotasi dan Spesialisasi Kantor Akuntan Publik (KAP) Terhadap Kualitas Audit: Perbandingan Sebelum dan Sesudah Regulasi Rotasi KAP di Indonesia [PDF]

open access: yesJurnal Akuntansi dan Keuangan, 2015
Indonesia is a country that not only applied the rule of audit partner rotation, but also audit firm rotation with aim to improve the audit quality. This research tries to investigate the impact of audit firm audit rotation and audit tenure to the audit ...
Fitriany Fitriany   +3 more
doaj   +3 more sources

ANALISIS FAKTOR-FAKTOR PENENTU KUALITAS AUDIT DENGAN MORAL JUDGMENT SEBAGAI PEMODERASI (STUDI PADA BPK RI PERWAKILAN PROVINSI MALUKU UTARA) [PDF]

open access: yesJurnal Akuntansi dan Auditing, 2014
This study generally aims to analyze determinants audit quality with moral judgment as the moderating and has a specific purpose to know; influence of competence on perceived audit quality, the influence of independence on perceived audit quality, the ...
Suriana AR. Mahdi
doaj   +3 more sources

Waterbirth: a national retrospective cohort study of factors associated with its use among women in England

open access: yesBMC Pregnancy and Childbirth, 2021
Background Waterbirth is widely available in English maternity settings for women who are not at increased risk of complications during labour. Immersion in water during labour is associated with a number of maternal benefits.
H. Aughey   +8 more
doaj   +1 more source

QUALITY CONTROL OF THE WORK OF A FAMILY PHYSICIAN IN UKRAINE AS A KEY TO SUCCESSFUL PRACTICE

open access: yesКлінічна та профілактична медицина, 2022
Summary. In the context of the reform of the medical industry in Ukraine, the issue of ensuring effective quality control of the provision of medical care and its proper organization in healthcare institutions, and primarily primary care providers (PCP),
I.L. Vysochina   +2 more
doaj   +1 more source

INFLUENCE OF COMPETENCE, INDEPENDENCE, SPIRITUAL QUOTIENT, EMOTIONAL QUOTIENT, AND AUDIT TENURE ON AUDIT QUALITY

open access: yesJurnal Akuntansi, 2021
Audit quality is the probability of an assessment given by the auditor about the discovery of a violation in the client's accounting system and reports the violation.
Ready Wicaksono, Mispiyanti Mispiyanti
doaj   +1 more source

OASI2: a cluster randomised hybrid evaluation of strategies for sustainable implementation of the Obstetric Anal Sphincter Injury Care Bundle in maternity units in Great Britain

open access: yesImplementation Science, 2021
Background The Obstetric Anal Sphincter Injury (OASI) Care Bundle comprises four primary and secondary prevention practices that target the rising rates of severe perineal tearing during childbirth, which can have severe debilitating consequences for ...
Magdalena Jurczuk   +8 more
doaj   +1 more source

The Effect of Financial Audit Guidelines and Fraud Detection Awareness on Quality Audit Results During the COVID-19 Pandemic

open access: yesJurnal Tata Kelola dan Akuntabilitas Keuangan Negara, 2022
Many elements of society have experience disadvantages as a result of an array of problems in financial reporting. Given the preceding situation, a financial statement audit conducted by the auditor as an independent party is expected to achieve ...
Sonly Nendiarie   +2 more
doaj   +1 more source

QUALITY AUDIT AND ENTERPRISE IMPROVEMENT FROM THE PERSPECTIVE OF EXTERNAL AUDITORS

open access: yesResearch on Enterprise in Modern Economy Theory and Practice, 2022
The paper deals with the issue of organisational improvement and employs a theoretical and empirical approach. Its purpose was to introduce the notion of the quality audit as a management instrument contributing to the improvement of enterprise ...
Norbert Góra
doaj   +1 more source

National clinical audit for hospitalised exacerbations of COPD

open access: yesERJ Open Research, 2020
Introduction Exacerbations of COPD requiring hospital admission are burdensome to patients and health services. Audit enables benchmarking performance between units and against national standards, and supports quality improvement.
John R. Hurst   +5 more
doaj   +1 more source

The effect of audit team’s emotional intelligence on reduced audit quality behavior in audit firms: Considering the mediating effect of team trust and the moderating effect of knowledge sharing

open access: yesFrontiers in Psychology, 2022
Reduced audit quality behavior is widespread in the auditor’s practice and is an important factor threatening audit quality. Some prior studies have investigated the relationship between auditors’ psychological contract violation and reduced audit ...
Mingyuan Zhao, Yuyue Li, Jie Lu
doaj   +1 more source

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