Zobrazeno 1 - 10
of 68
pro vyhledávání: '"SALMA DAMAK"'
Autor:
Hager Ennar, Salma Damak-Ayadi
Publikováno v:
Contabilitate şi Informatică de Gestiune, Vol 23, Iss 3, Pp 596-615 (2024)
Research Question: What is the impact of professional skepticism on auditors' judgment across varying levels of control risk? Motivation: Professional skepticism has attracted the attention of various regulators, practitioners, and researchers. Howe
Externí odkaz:
https://doaj.org/article/15590744b02841b989775f9b876e508e
The perception of audit quality among financial statements users, preparers and auditors, in Tunisia
Autor:
Mouna Hamza, Salma Damak-Ayadi
Publikováno v:
Contabilitate şi Informatică de Gestiune, Vol 22, Iss 2, Pp 202-224 (2023)
Research Question: The principal purpose of this research is to determine the audit quality attributes as perceived by the different stakeholders: financial statements users, preparers and auditors in Tunisia. Motivation: Audit markets have been wea
Externí odkaz:
https://doaj.org/article/d580f53697064c01b0b989551e4fead0
Autor:
Hend Guermazi, Salma Damak-Ayadi
Publikováno v:
Contabilitate şi Informatică de Gestiune, Vol 22, Iss 2, Pp 277-296 (2023)
Research Question: What are the determinants that may affect the choices of permanent accounting options adopted by European groups during the transition to IAS/IFRS standards? Motivation: 2005 was the year of the changeover to international standar
Externí odkaz:
https://doaj.org/article/fd11d9b755d34644979431a85d3b713e
The impact of task interruptions on audit quality: Experimental design in the Tunisian audit context
Publikováno v:
Contabilitate şi Informatică de Gestiune, Vol 22, Iss 1, Pp 5-21 (2023)
Research Question: This study explores the impact of task interruptions on audit quality in Tunisia. Our research aimed to find out how Tunisian auditors felt about task interruptions and how they affected the quality of their assessment. Motivation
Externí odkaz:
https://doaj.org/article/9328fa31a5804c14bbab49bf5d96ddb3
Publikováno v:
International Journal of Economics and Financial Issues, Vol 12, Iss 6 (2022)
The purpose of this paper is to investigate stock price reaction to securities class action filings. A standard event study methodology, employing the market model, is applied to determine the abnormal returns both on and surrounding the lawsuit fili
Externí odkaz:
https://doaj.org/article/2cd1a6114aa74760bd4a7cc561528cf0
Family presence in the firm’s capital and external auditor choice: Evidence from French listed firms
Publikováno v:
Contabilitate şi Informatică de Gestiune, Vol 19, Iss 2, Pp 195-214 (2020)
Research question: The study investigates the impact of family presence in the firm’s capital on the demand for audit quality. Motivation: The place occupied by family businesses in the world economy and the role of external auditors as a guarantor
Externí odkaz:
https://doaj.org/article/6ad574cde27243048f307257369ab6ff
Publikováno v:
Contabilitate şi Informatică de Gestiune, Vol 19, Iss 2, Pp 283-310 (2020)
Research Question: What is the effect of family ownership on accrual-based earnings management (ABEM) and on real earnings management (REM)? Motivation: Despite the importance and the predominance of family companies among the worldwide listed firms,
Externí odkaz:
https://doaj.org/article/72c95ac128a64dcabb3974e1fc49a43f
Publikováno v:
Contabilitate şi Informatică de Gestiune, Vol 18, Iss 3, Pp 330-356 (2019)
Research question: The objective of this research is to develop a reliable and valid measurement scale for releasing new cultural attributes based on social psychology concepts and apply them afterwards in the accounting field. Motivation: Migration
Externí odkaz:
https://doaj.org/article/f81b19bbffae42b4802809fdfb68a608
Autor:
Donia Ben Amor, Salma Damak Ayadi
Publikováno v:
Contabilitate şi Informatică de Gestiune, Vol 18, Iss 2, Pp 262-282 (2019)
Research question: What is the general profile of countries adopting IPSAS in accounting, institutional and economic terms? Motivation: IPSAS are perceived as the benchmark of public sector’s accounting standardization. Their adoption becomes highl
Externí odkaz:
https://doaj.org/article/1202f26bcc294291b5a1ac6fde82f997
The impact of task interruptions on audit quality: Experimental design in the Tunisian audit context
Publikováno v:
Journal of Accounting and Management Information Systems. 22(1):5-21
Externí odkaz:
https://www.ceeol.com/search/article-detail?id=1106130