Constructing the Audit Risk Assessment by the Audit Team Leader When Planning: Using Fuzzy Theory

Autor: Luis Porcuna-Enguix, Elisabeth Bustos-Contell, José Serrano-Madrid, Gregorio Labatut-Serer

Publikováno v: Mathematics, Vol 9, Iss 23, p 3065 (2021)

The aim of this study is to construct the assessment of the expected audit risk by the audit team leader (ATL) during the planification phase of the audit. The ATL plays an important role within the audit, and even more so regarding small and medium-

Externí odkaz: https://doaj.org/article/1a3f3bf24a9f4a0abf54b6f4101b8b9c

The origin of the auditor’s income and audit quality : the Spanish case

Autor: José Serrano-Madrid, Elisabeth Bustos-Contell, Luis Porcuna-Enguix, Gregorio Labatut-Serer

Publikováno v: Serrano-Madrid, J., Bustos-Contell, E., Porcuna-Enguix, L., & Labatut-Serer, G. (2022). El origen de ingresos del auditor y calidad de la auditoría: el caso español: The origin of the auditor’s income and audit quality: the Spanish case. Revista de Contabilidad-Spanish Accounting Review, 25(2), 302–315.
DIGITUM. Depósito Digital Institucional de la Universidad de Murcia
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Estudios previos señalan la existencia de una relación entre la especialización del auditor y la calidad de la auditoría. A partir de esta idea, cuanto más importante sea la actividad de auditoría en el total del negocio de la firma auditora y

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::3e6b4c929a7964f60423b9a4a21f5153
https://doi.org/10.6018/rcsar.430531

Constructing the Audit Risk Assessment by the Audit Team Leader When Planning: Using Fuzzy Theory

Autor: Elisabeth Bustos-Contell, Gregorio Labatut-Serer, Luis Porcuna-Enguix, José Serrano-Madrid

Publikováno v: Mathematics; Volume 9; Issue 23; Pages: 3065
RiuNet. Repositorio Institucional de la Universitat Politécnica de Valéncia
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Mathematics, Vol 9, Iss 3065, p 3065 (2021)
Porcuna-Enguix L, Bustos-Contell E, Serrano-Madrid J, Labatut-Serer G. Constructing the Audit Risk Assessment by the Audit Team Leader When Planning: Using Fuzzy Theory. Mathematics. 2021; 9(23):3065.
RODERIC. Repositorio Institucional de la Universitat de Valéncia

The aim of this study is to construct the assessment of the expected audit risk by the audit team leader (ATL) during the planification phase of the audit. The ATL plays an important role within the audit, and even more so regarding small and medium-

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::a331ccd6c86d85f4aa88ee81a4443f7e

A fuzzy-set qualitative comparative analysis model to predict bank bailouts: a study of the Spanish financial system

Autor: Gregorio Labatut-Serer, Elisabeth Bustos-Contell, Salvador Climent-Serrano

Publikováno v: Economic research-Ekonomska istraživanja
Volume 34
Issue 1
Ekonomska Istraživanja, Vol 34, Iss 1, Pp 2555-2571 (2021)

This paper examines the restructuring of the Spanish financial system. This study is justified by the massive economic and social impact of this process in Spain. Based on the annual accounts and the annual reports of Spanish credit institutions, a m

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::3dbbd504bb39cfd375cfb27b6cb8265e
https://hrcak.srce.hr/file/434787

Offshoring in the European Union: a Study of the Evolution of the Tax Burden

Autor: Elisabeth Bustos-Contell, Salvador Climent-Serrano, Gregorio Labatut-Serer

Publikováno v: Contemporary Economics. 11:235-248

One of the most serious effects of offshoring is tax avoidance, which harms the economies of the affected regions. In an attempt to eradicate tax avoidance, the EU seeks to establish tax harmonization across its Member States. Based on data for 2006-

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::3d5d94a89ba1a29eec78fe5bd4545e95
https://doi.org/10.5709/ce.1897-9254.239