Zobrazeno 1 - 10
of 113
pro vyhledávání: '"Auditor's opinion"'
Autor:
Ivica Filipović
Publikováno v:
Elektronički Zbornik Radova Veleučilišta u Šibeniku, Vol 18, Iss 1-2, Pp 55-64 (2024)
The auditor's opinion is the key message of every audit report. The audit report is the main product of the engagement of external auditors. Through this engagement, the members of the audit team try to form a conclusion on whether the client's finan
Externí odkaz:
https://doaj.org/article/577e85dd3ca54d909e3953c3c66d9d7f
Publikováno v:
International Journal of Emerging Markets, 2022, Vol. 19, Issue 8, pp. 2049-2069.
Externí odkaz:
http://www.emeraldinsight.com/doi/10.1108/IJOEM-06-2022-0903
Autor:
Zahra HemmasianKashani, Zohreh Hajiha
Publikováno v:
پژوهشهای تجربی حسابداری, Vol 13, Iss 4, Pp 165-194 (2023)
The quality of the auditor’s opinion is an important factor in the long-term survival of audit institutions. In this research, an attempt has been made to provide a model to increase the quality of the auditor’s opinion based on the behavioral ba
Externí odkaz:
https://doaj.org/article/adbb34098c004174a61ad00a688332fe
Publikováno v:
Облік і фінанси, Iss 4(102), Pp 81-90 (2023)
The COVID-19 pandemic reminded accountants and auditors of one of the most important concepts of modern accounting – the going concern assumption. Going concern refers to a company's ability to make enough money to stay afloat or to avoid bankruptc
Externí odkaz:
https://doaj.org/article/a8b0c1669b2c401fa3228049640ae9c3
Autor:
Bayo Flees, Rana, Mouselli, Sulaiman
Publikováno v:
Journal of Financial Reporting and Accounting, 2022, Vol. 21, Issue 3, pp. 633-653.
Externí odkaz:
http://www.emeraldinsight.com/doi/10.1108/JFRA-02-2021-0056
Publikováno v:
Iranian Journal of Accounting, Auditing & Finance, Vol 6, Iss 2, Pp 83-95 (2022)
Negative skewness is among the features of crash risk that finally result in more volatility in the negative return. The contributing factors to stock price crash risk spread at the firm level, but the agency cost brings about information asymmetry.
Externí odkaz:
https://doaj.org/article/b7f8163cc2b24fa0b94b877c5b48ca8a
Autor:
Mahmoud Mousavi Shiri, Atiye Eramiyan
Publikováno v:
Iranian Journal of Accounting, Auditing & Finance, Vol 6, Iss 2, Pp 37-52 (2022)
It is stated in the financial reporting literature that companies in a competitive industry will pursue better disclosure policies. On the other hand, Product market competition substitutes internal governance that reduces agency costs. This study in
Externí odkaz:
https://doaj.org/article/5f93c097af154280927b146a82d2e504
Publikováno v:
Audit Financiar / Financial Audit. 20(165):147-157
Externí odkaz:
https://www.ceeol.com/search/article-detail?id=1014536
Publikováno v:
Audit Financiar, Vol 20, Iss 165, Pp 147-157 (2022)
Auditor-client relationship is a multifaceted interaction between the two parties, defined and influenced by several factors. This research delimitates and summarizes the eight relevant factors in literature in order to analyze them, as opposed to mo
Externí odkaz:
https://doaj.org/article/e64c87e84f5f444499ed2515c5bff081
Autor:
Ayad Abed Hameed
Publikováno v:
Tikrit Journal of Administrative and Economic Sciences, Vol 18, Iss 60, 1 (2023)
Corporate governance has become an important topic after the financial crises that occurred in many companies and led to their collapse in the nineties of the twentieth century, and technological developments affected accounting and the appropriatene
Externí odkaz:
https://doaj.org/article/f03d98642cda41d0b89c871cdccb6727