Results 21 to 30 of about 8,352,919 (357)
Corporate Governance and Organizational Behavior Review, 2022 The study examines the impacts of using two dimensions of the technology acceptance model (TAM), perceived usefulness and perceived ease of use, on the adoption of big data analytics in auditing, and the subsequent impact on audit quality.
Bara’ah Al-Ateeq +4 more
semanticscholar +1 more source
INTERNAL AUDIT AND FINANCIAL REPORTING QUALITY: A LITERATURE REVIEW
Journal of Empirical Economics and Social Sciences, 2021 The purpose of this research; it is examine the relationship between internal auditing and financial reporting quality. In this study, national and international studies investigating the relationship between internal auditing and financial reporting ...
İlknur Eskin
semanticscholar +1 more source
, 2021 The purpose of this study is to establish the relationship between corporate governance attributes (board expertise, board independence and board role performance), internal audit quality and financial reporting quality using evidence from Uganda's ...
T. Kaawaase +3 more
semanticscholar +1 more source
The Effects of Auditor Tenure on Fraud and Its Detection [PDF]
, 2019 We examine the strategic effects of auditor tenure on the auditor's testing strategy and the manager's inclination to commit fraud. Most empirical studies conclude that longer tenure improves audit quality.
Patterson, Evelyn R. +2 more
core +1 more source
Impact of Auditor Competence, Integrity, and Ethics on Audit Quality in Saudi Arabia
Open Journal of Accounting, 2021 This research is conducted to investigate the impact of auditor’s competency, integrity, and ethics on audit quality from the perceptions of auditors. The data is collected through questionnaires distributed to auditors in auditing firms in Saudi Arabia.
Sulaiman Alsughayer
semanticscholar +1 more source
Undertaking clinical audit, with reference to a Prescribing Observatory for Mental Health audit of lithium monitoring [PDF]
, 2013 Audit is an important tool for quality improvement. The collection of data on clinical performance against evidence-based and clinically relevant standards, which are considered by clinicians to be realistic in routine practice, can usefully prompt ...
Barnes, TR, Paton, C
core +1 more source
Corporate Ownership and Control, 2021 The purposes of this study are to shed light, on the one hand, on the effect of audit committee characteristics, namely independent members in audit committee, a financial expert in audit committee, frequency of meetings and audit committee size on ...
S. Masmoudi
semanticscholar +1 more source
Sorot, 2015 As an internal watchdog, Inspector auditors working in the government organization that the main task is to determine whether the policies and procedures established by top management (Regional Head) has been complied and went according to plan ...
Bagus Laksana Hari +2 more
doaj +1 more source
, 2021 Article history: Received: November 28, 2020 Received in revised format: December 28 2020 Accepted: February 7, 2021 Available online: February 7, 2021 Artificial intelligence (AI) systems have significantly changed the audit process; nevertheless, the ...
I. Albawwat, Yaser Saleh Al Frijat
semanticscholar +1 more source
The Importance of Audit Firm Characteristics and the Drivers of Auditor Change in UK Listed Companies [PDF]
, 1995 This paper explores the importance of audit firm characteristics and the factors motivating auditor change based on questionnaire responses from 210 listed UK companies (a response rate of 70%).
Beattie V. A. +24 more
core +1 more source