Zobrazeno 1 - 10
of 611
pro vyhledávání: '"Walk-through test"'
Publikováno v:
AUDITING: A Journal of Practice & Theory. 41:25-48
Advanced audit data analytics tools allow auditors to analyze the entire population of accessible client transactions. Though this approach has measurable benefits for audit efficiency and effectiveness, auditors caution that it does not incrementall
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::79d5fdf9a526ceb131d9c71880349713
https://doi.org/10.2308/ajpt-19-064
https://doi.org/10.2308/ajpt-19-064
Autor:
Velina Popova
Publikováno v:
Journal of Forensic Accounting Research. 3:A52-A79
Prior research finds that although auditors assess fraud risk accurately, they generally fail to adjust audit procedures appropriately. The most recent Public Company Accounting Oversight Board (PCAOB) inspections in 2016 still identify response to r
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::4af382c47363b16756ac06d9c1be508b
https://doi.org/10.2308/jfar-52228
https://doi.org/10.2308/jfar-52228
Publikováno v:
Malaysian Management Journal (2020)
This study investigates further the previous paper by Shamsul Nahar and Al-Murisi (1997) by examining the interactive effects of the variables in that paper and introducing other variables associated with corporate governance and political costs. The
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::3b002ef7fd7e5ed072c1de52476cf879
https://www.scienceopen.com/document?vid=9854faa4-cb2a-4acb-803d-a7b58f71f475
https://www.scienceopen.com/document?vid=9854faa4-cb2a-4acb-803d-a7b58f71f475
Autor:
Kurnia Kurnia
Publikováno v:
Ekuitas: Jurnal Ekonomi dan Keuangan, Vol 15, Iss 4, Pp 456-476 (2018)
The objective of this study is to investigate the effect of audit time pressure and locus of control on reduced audit quality. Based on the literature review, it was hypothesized that audit time pressure and locus of control have a significant effect
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::b6f1ec9e15e93be7276c7fbc77e6483c
https://ejournal.stiesia.ac.id/ekuitas/article/view/162
https://ejournal.stiesia.ac.id/ekuitas/article/view/162
Publikováno v:
The Accounting Review. 94:205-227
Whether Big N auditors provide higher audit quality than non-Big N auditors remains a debate. We add new evidence to this debate by utilizing the setting of Big N auditors' acquisitions of non-Big N auditors. We identify 331 treatment firms that swit
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::28a9a17eb04cf809a0963f92a8b982f6
https://doi.org/10.2308/accr-52106
https://doi.org/10.2308/accr-52106
Publikováno v:
ACCOUNTING IN EUROPE. 15(1):33-54
We examine the effect of changes in audit risk standards on the conduct of financial statement audits in a European setting. We investigate this by analysing the audit hours and audit fees for clients of Big 4 audit firms in Finland in 1996 and 2010.
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::74ff8624190d98b1c5fc29df038b9244
https://doi.org/10.1080/17449480.2018.1431398
https://doi.org/10.1080/17449480.2018.1431398
Publikováno v:
Asia-Pacific Journal of Accounting & Economics. 26:684-708
Strong government support for the growth of domestic audit firms has contributed to the emergence of second-tier auditors as an alternative to the Big 4 for Chinese listed companies in the post-2007 period. This paper examines audit fee and audit qua
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::2b9034d61720fb4d34e1a87693420e1f
https://doi.org/10.1080/16081625.2017.1404920
https://doi.org/10.1080/16081625.2017.1404920
Autor:
Hanen Moalla
Publikováno v:
Journal of Accounting in Emerging Economies. 7:468-485
Purpose The purpose of this paper is to investigate the influence of financial variables and especially profitability, loss in current year, loss in previous year, leverage and liquidity in predicting audit report qualifications (qualified audit opin
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::e88bbbf8cf243311712b5cbd6b7e21ec
https://doi.org/10.1108/jaee-10-2016-0092
https://doi.org/10.1108/jaee-10-2016-0092
Publikováno v:
AUDITING: A Journal of Practice & Theory. 37:75-94
SUMMARY This study examines the audit pricing by the auditor of a parent company (i.e., principal auditor) when other independent auditors that are not affiliated with the principal auditor (i.e., other auditors) are involved in the audit of the grou
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::671e95efa24e9a4bf375f006e49ab996
https://doi.org/10.2308/ajpt-51964
https://doi.org/10.2308/ajpt-51964
Publikováno v:
AUDITING: A Journal of Practice & Theory. 37:95-115
SUMMARY Following the introduction of SOX in 2002 and the introduction of PCAOB inspections starting from 2003, DeFond and Lennox (2011) found that a large number of small auditors exited the SEC client audit market during the 2002–2004 period and
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::814e710c18c245b1a04ad94a8b9dfc8c
https://doi.org/10.2308/ajpt-51943
https://doi.org/10.2308/ajpt-51943