Results 21 to 30 of about 703,400 (305)

Study on factors affecting audit fees and audit quality through auditors’ perceptions: Evidence from an emerging economy [PDF]

open access: yesProblems and Perspectives in Management, 2022
Audit fees and audit quality have received the attention of stakeholders, clients, audit firms, and third parties. Each subject has its own opinion on determining influencing factors and their relationship.
Hau Nguyen Van   +4 more
doaj   +1 more source

Data quality predicts care quality: findings from a national clinical audit [PDF]

open access: yes, 2020
Background: Missing clinical outcome data are a common occurrence in longitudinal studies. Data quality in clinical audit is a particular cause for concern. The relationship between departmental levels of missing clinical outcome data and care quality is
Bechman, Katie   +6 more
core   +1 more source

Effect of Tenure, Audit Specialization, and KAP's Reputation on the Quality of Audit Mediated by Audit Committees

open access: yesAccounting Analysis Journal, 2019
The purpose of doing research is to analyze the influence of tenure, specialty audit, Audit Firm's reputation on quality auditing, and third variable interaction of audit quality when moderated by audit committee.
Rifqi Tri Atmojo, Sukirman Sukirman
doaj   +1 more source

THE ASSESSING CRITERIA OF AUDIT QUALITY IN ORGANIZATIONS

open access: yesResearch on Enterprise in Modern Economy Theory and Practice, 2016
Auditing is the antidote to the crisis of confidence to the other side. Requires activation of impartial, independent sides to ensure a higher degree of objectification assessment processes, including the conduct of their risks. The purpose of the audit
Krystyna Lisiecka   +1 more
doaj   +1 more source

Institutional aspects of regulation and quality assurance of audit activity in Ukraine as a component of development of financial reporting quality audit

open access: yesПроблеми теорії та методології бухгалтерського обліку, контролю і аналізу, 2020
The study found that the use of audit tools and appropriate analytical procedures by auditors and audit entities as a whole in the course of providing us with audit services is a fundamental basis for ensuring and developing the organizational and ...
T.M. Kochyn
doaj   +1 more source

Audit Tenure, Audit Firm Reputation and Audit Quality Study on Indonesian Manufacture Companies

open access: yesJurnal AKSI (Akuntansi dan Sistem Informasi), 2022
The debate on audit quality still continues due to different results and arguments on audit tenure, audit firm reputation and audit quality. This study provides empirical evidence on the differentiation of audit quality by considering the audit tenure ...
David Pesudo, Kavita Devira Nugroho
doaj   +1 more source

Komite Audit Sebagai Pemoderasi Pengaruh Workload dan Masa Perikatan Audit Pada Kualitas Audite

open access: yesJurnal Ilmiah Akuntansi dan Bisnis, 2016
This  research  aims to find empirical evidence  about the impact  of  workload  and  audit tenure  on  audit quality  and  using audit  committee  as  a  moderating  variable.
Theresia Julina Rusli   +1 more
doaj   +1 more source

Dinamika Tim Audit Dan Kualitas Audit

open access: yesJurnal Manajemen Teori dan Terapan, 2016
Audit quality is an important outcome of the work performed by audit team. Works of audit firm generally performed by team and teamwork performance will lead to a good audit quality. Good audit quality, in turn, will result in good audit report.
Yefta Andi Kus Nugroho   +1 more
doaj   +1 more source

Audit market concentration and related regulatory measures [PDF]

open access: yes, 2015
Audit markets are highly concentrated and such a situation might have negative consequences on competition, and thus, on price setting, on audit quality and on the functioning of markets.
Carrasco-Díaz, Daniel   +2 more
core  

Audit Leadership Diversity and Audit Quality [PDF]

open access: yesSSRN Electronic Journal, 2020
We examine whether a culture emphasizing diversity in accounting firms, as embodied by the diversity of local offices’ audit leaders, influences audit quality. An organizational culture that emphasizes diverse perspectives and experiences can have a permeating influence on the execution of all local audits.
Timothy A. Seidel   +3 more
openaire   +1 more source

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