Results 101 to 110 of about 72,844 (255)
Accounting &Finance, EarlyView.ABSTRACT This paper examines the effect of audit fee regulation on audit fees and audit outcomes. Leveraging the staggered introduction of audit fee restrictions in different Chinese provinces, we find that audit fee regulation is effective in curbing lowballing behaviours and improving audit quality.
Zhili Tian, Yiye Liu, Yixuan Zhang
wiley +1 more source
Accounting &Finance, EarlyView.ABSTRACT Using textual analysis of clients' qualitative corporate risk factor disclosures (RFDs) from firms' 10‐K filings, we investigate how RFDs influence auditors' assessments of client business risk (CBR), as reflected in their pricing and reporting behaviour. We find that auditors charge clients who disclose more extensive RFDs approximately 5%–7%
Sarowar Hossain, Ryan Zihang Peng
wiley +1 more source
Ovidius University Annals: Economic Sciences SeriesIn a globalized world economy, it is increasingly difficult for an economic entity to meet its financing needs unless it has a substantial financial baggage. It must therefore secure this financial baggage either from internal or external sources.
Mircea-Iosif Rus
doaj
Bases of audit of receivables in the organizations of the telecommunication sector
Вестник университета, 2019 The methodology for the audit of receivables in telecommunications sector organizations needs to be constantly developed and improved. The significance of checking receivables in organizations of the telecommunication sector has been considered in the ...
A. S. Grechishnikova, Z. V. Chebotareva
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Receivables management : the importance of financial indicators in assessing the creditworthiness
, 2017 Abstract : Trade credit is a strategic tool in the hands of the company. Favourable payment terms are the competitive advantage for the company. On the other hand, negatives of providing trade credits have to be seen.
Anna Siekelova +4 more
semanticscholar +1 more source
Audit Committee Networks and Audit Fees: A European Analysis
Accounting &Finance, EarlyView.ABSTRACT This study investigates the association between audit committee member networks and audit fees in a sample of 225 publicly traded firms from eight European countries between 2005 and 2020. Using social network analysis, we find that director interconnections—established through overlapping board memberships—are associated with audit fees.
Ruth García‐Cobo +2 more
wiley +1 more source
EVALUATION OF A CREDIT CUSTOMER IN A CREDIT ORGANIZATION
Juvenis Scientia, 2019 The article proposes a model of an effective credit management system for a credit institution. The goal is to determine the impact of selected loan management processes on the effectiveness of the entire credit management system.
Erokhin V.V., Kavin Yu.A.
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Effects of Credit Memos on Performance Accountant on Uncollectible Receivables
Aptisi Transactions on Management (ATM), 2019 In the current era we have entered the disruptive 4.0 era where sophistication has been applied in the finance of a company to record every expense incurred by an institution or company.
Qurotul Aini +2 more
semanticscholar +1 more source
Economic Freedom and Audit Fees: Evidence From the USA
Accounting &Finance, EarlyView.ABSTRACT We examine the association between US state‐level economic freedom and audit fees. We argue that economic freedom lowers clients' perceived business risk, thereby requiring reduced audit effort and exposing auditors to a lower probability of litigation risk, which enables auditors to charge lower audit fees to clients headquartered in states ...
Mahmud Hossain +3 more
wiley +1 more source
Economic performance of the Slovak food industry
Agricultural Economics (AGRICECON), 2004 The requirements for compliance with the manufacturing and quality standards and the related investments in the hygienic and structural upgrading of establishments before Slovakia's accession to the European Union meant that the Slovak food processors ...
S. Belešová
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