Results 31 to 40 of about 712,605 (355)

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 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

Predicting Chronicity in Children and Adolescents With Newly Diagnosed Immune Thrombocytopenia at the Timepoint of Diagnosis Using Machine Learning‐Based Approaches

open access: yesPediatric Blood &Cancer, EarlyView.
ABSTRACT Objectives To identify predictors of chronic ITP (cITP) and to develop a model based on several machine learning (ML) methods to estimate the individual risk of chronicity at the timepoint of diagnosis. Methods We analyzed a longitudinal cohort of 944 children enrolled in the Intercontinental Cooperative immune thrombocytopenia (ITP) Study ...
Severin Kasser   +6 more
wiley   +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

THE EFFECT OF SURPLUS FREE CASH FLOW AND AUDIT QUALITY ON EARNINGS MANAGEMENT (Empirical Study on Manufacturing Companies Listed on The Indonesia Stock Exchange from 2013-2016) [PDF]

open access: yes, 2017
This study aims to investigate the influence of surplus free cash flow on earnings management, as well as the interaction between audit quality and surplus free cash flow.
ABDURACHMAN, Abdurachman, FUAD, Fuad
core  

Does Quality of Audit Committee Enhance Audit Quality?

open access: yesInternational Journal of Professional Business Review, 2023
Purpose: This study investigates whether quality of audit committee affects audit quality of Korean listed firms using panel data during the period 2008 to 2018.   Theoretical framework: Recent studies show that characteristics of audit committees such as size, activity, and expertise have a significant impact on the monitoring of the financial ...
openaire   +2 more sources

Predicting the Future Burden of Renal Replacement Therapy in Türkiye Using National Registry Data and Comparative Modeling Approaches

open access: yesTherapeutic Apheresis and Dialysis, EarlyView.
ABSTRACT Background Chronic kidney disease is a growing public health problem worldwide, and the number of patients requiring renal replacement therapy is steadily increasing. Türkiye has experienced a similar rise in both the incidence and prevalence of renal replacement therapy over the past decades; however, national‐level projections of future ...
Arzu Akgül   +2 more
wiley   +1 more source

Quality audit typology and methodology

open access: yesBuhalterinės Apskaitos Teorija ir Praktika, 2014
The methodology of audit is extensively researched both foreign and Lithuanian authors, but there isn’t a full theory of audit, in which is mentioned all the currently existing types of audit.
Indrė Pečiulytė, Juozas Ruževičius
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

Obstetric audit in resource-poor settings: lessons from a multi-country project auditing 'near miss' obstetrical emergencies.

open access: yes, 2004
This paper outlines the practical steps involved in setting up and running multi-professional, in-depth case reviews of 'near miss' obstetrical complications. It draws on lessons learned in 12 referral hospitals in Benin, Côte d'Ivoire, Ghana and Morocco.
Alihonou, Eusebe   +9 more
core   +1 more source

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