Results 31 to 40 of about 8,352,919 (357)
Auditor changes and tendering: UK interview evidence [PDF]
, 1998 Competitive pressures in the audit market have led to aggressive fee renegotiation and tendering by companies. This paper reviews microeconomic tender theory and finds it to be of limited value in the audit context.
Beattie, V., Fearnley, S.
core +1 more source
Data quality predicts care quality: findings from a national clinical audit [PDF]
, 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
A catalogue quality audit tool [PDF]
, 2002 The current need for performance measurement and quality targets for services to users requires suitable performance indicators for libraries to use.
Chapman, Ann, Massey, Owen
core +2 more sources
MOTIF KECURANGAN, ADANYA KESEMPATAN DAN MANIPULASI LABA
Jurnal Akuntansi Indonesia, 2015 This research examines the relationship between fraud motives (leverage and dividends) and earnings manipulation; and the relationship between opportunities (quality audit and free cash flow) and earnings manipulation.
Shintya Dewi Adi Putri
doaj +1 more source
, 2018 How to cite this paper: Velte, P., & Loy, T. (2018). The impact of auditor rotation, audit firm rotation and nonaudit services on earnings quality, audit quality and investor perceptions: a literature review.
Patrick Velte, Thomas R. Loy
semanticscholar +1 more source
Do key audit matters (KAMs) matter? Auditors’ perceptions of KAMs and audit quality in Finland
, 2021 Purpose Key audit matters (KAMs) in International Standard for Auditing, 701 seek to enhance the value of the auditor’s report by increasing the transparency of how the audit was performed.
A. Rautiainen +2 more
semanticscholar +1 more source
Innate and discretionary accruals quality and corporate governance [PDF]
, 2010 This paper extends previous research on the association between corporate governance mechanisms and accruals quality. We derive measures of the discretionary and innate components of accruals quality and regress them against corporate governance ...
Kent, Pamela +2 more
core +1 more source
The Interrelation between Audit Quality and Managerial Reporting Choices and Its Effects on Financial Reporting Quality [PDF]
, 2019 Two distinct lines of research have been dedicated to empirically testing how financial reporting quality (measured as the earnings response coefficient or ERC) is associated with management's choice of reporting bias and with audit quality.
AICPA +8 more
core +1 more source
Study on factors affecting audit fees and audit quality through auditors’ perceptions: Evidence from an emerging economy [PDF]
Problems 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
Accounting 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