Zobrazeno 1 - 10
of 112
pro vyhledávání: '"Audit independence"'
Autor:
Johnson Kolawole OLOWOOKERE, Fatima Imike MBAH, Bolarinwa Rotimi FERUKE, Blessing Onyi AKINDE
Publikováno v:
Malete Journal of Accounting and Finance, Vol 4, Iss 2 (2024)
The moderating effect of going concern on the influence of audit attributes on the financial reporting quality of listed Nigerian banks was examined in this study. An ex-post facto research design was employed on a population consisting of 23 banks.
Externí odkaz:
https://doaj.org/article/f64d14951be2496ab9ebf2a664a624f7
Publikováno v:
Gusau Journal of Accounting and Finance, Vol 5, Iss 1 (2024)
This study examines the impact of audit quality on earnings management of listed consumer goods firms in Nigeria. The study adopted correlational research design. The population of the covers all twenty-one (21) listed consumer goods firm in Nigeria
Externí odkaz:
https://doaj.org/article/935efda33f98477fbd604b6cdeaad8df
Autor:
Awonke Geqeza, Jobo Dubihlela
Publikováno v:
Jurnal Akuntansi dan Auditing Indonesia, Vol 28, Iss 1 (2024)
The study addresses the dearth of research on internal audit activity independence (IAAI) and internal auditors' objectivity within South Africa's (SA) provincial governance systems, despite their crucial role in government department performance. A
Externí odkaz:
https://doaj.org/article/c4b845a074714d288e013ef5264353a8
Publikováno v:
Managerial Auditing Journal, 2022, Vol. 38, Issue 3, pp. 314-335.
Externí odkaz:
http://www.emeraldinsight.com/doi/10.1108/MAJ-03-2022-3475
Publikováno v:
China Journal of Accounting Research, Vol 16, Iss 4, Pp 100327- (2023)
We investigate the impact of industry information disclosure (IID) on audit quality in Chinese listed companies from 2010 to 2021, by constructing a staggered difference-in-differences model based on the implementation of the IID guidelines in the Sh
Externí odkaz:
https://doaj.org/article/6257486985c14d11b7c7a8403b735af0
Publikováno v:
China Journal of Accounting Studies, Vol 10, Iss 4, Pp 528-548 (2022)
The China Securities Regulatory Commission (CSRC) has randomly selected two audit firms each year to check their problems in management and internal control since 2016. Using the random inspections from 2016 to 2018, we construct a staggered DID mode
Externí odkaz:
https://doaj.org/article/8f20f2b91af54431946502fe743b49a0
Akademický článek
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Autor:
Ferry, Laurence, Midgley, Henry
Publikováno v:
Accounting, Auditing & Accountability Journal, 2021, Vol. 35, Issue 2, pp. 413-438.
Externí odkaz:
http://www.emeraldinsight.com/doi/10.1108/AAAJ-10-2020-4985
Publikováno v:
Emerging Markets Journal, Vol 11, Iss 2, Pp 25-35 (2021)
This paper examines the association between audit fees and attributes of internal audit (IA), audit committee (AC), as measured by independence and financial expertise, as well as characteristics of the firm. The determinants of audit fees have been
Externí odkaz:
https://doaj.org/article/4ad1fec3c7b54175b097838068652fe5
Autor:
Alzeban, Abdulaziz
Publikováno v:
Journal of Applied Accounting Research, 2020, Vol. 21, Issue 3, pp. 437-454.
Externí odkaz:
http://www.emeraldinsight.com/doi/10.1108/JAAR-03-2019-0054