Zobrazeno 1 - 10
of 76
pro vyhledávání: '"audit findings"'
Publikováno v:
Jurnal Akuntansi Kontemporer, Vol 16, Iss 3, Pp 187-201 (2024)
Research Purposes. This study aimed to determine the influence of audit findings on audit opinion involving the moderating variable of political competition among regencies/city governments in Indonesia. Research Methods. The secondary data are analy
Externí odkaz:
https://doaj.org/article/5c063ff236e9468b8c92b38c3aa9dadc
Autor:
Elok Heniwati, Angga Hervianto
Publikováno v:
Облік і фінанси, Iss 2(104), Pp 118-127 (2024)
The auditor uses the audit results of the local government financial reports to provide a professional statement in the form of an opinion and recommendations in the audit report. These opinions and recommendations are important for the local governm
Externí odkaz:
https://doaj.org/article/589a830bc2284592aa0d65c06a51041d
Publikováno v:
Finance, Accounting and Business Analysis, Vol 6, Iss 1, Pp 42-52 (2024)
Purpose: To find out whether government size, audit findings, and the number of accounting entities have an effect on audit delay in the context of regional financial reporting. Design/Methodology/Approach: This type of quantitative research uses
Externí odkaz:
https://doaj.org/article/afa4575454eb4767b4732ae6f9d79c55
Publikováno v:
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara, Vol 10, Iss 1 (2024)
Each region in Indonesia receives varying amounts of fiscal transfers from the central government, influenced by regional characteristics and accountability. This study examines the impact of fiscal transfers with accountability as a catalyst for the
Externí odkaz:
https://doaj.org/article/8b61dd7ec04c4f6c97246fbce25922c0
Autor:
Nicoleta Asalos, Ionel Bostan
Publikováno v:
Ovidius University Annals: Economic Sciences Series, Vol XXIII, Iss 1, Pp 876-885 (2023)
The exercise of public audit in Romania is the responsibility of the Supreme Audit Institution (the Court of Accounts, which exercises external public audit) and the special internal audit structures found in central and local public authorities/en
Externí odkaz:
https://doaj.org/article/2ebb05c204fd48d0ba270af5a308b3bc
Publikováno v:
Jurnal Akuntansi Aktual, Vol 10, Iss 2, Pp 141-151 (2023)
Abstract This study aims to analyze the role of the Audit Board of Indonesia (BPK) in reducing and preventing corruption in the local government. The focus of the research discussion is the case of corruption that occurred in the 2016-2018 period. Th
Externí odkaz:
https://doaj.org/article/f19bd70cc2e24dc6b9c75dd1fc7ba732
Publikováno v:
Journal of Accounting and Finance in Emerging Economies, Vol 9, Iss 3 (2023)
Purpose: This study aimed to establish the perceptions of employees of a municipality in South Africa on how audit opinions are crafted into the audit implementation plan, and how such opinions affect service delivery. Design/Methodology/Approach:
Externí odkaz:
https://doaj.org/article/571764ca27a64c16bdde2092986a5201
Autor:
Puspa Kusuma Pertiwi, Puji Wibowo
Publikováno v:
Journal of Accounting and Investment, Vol 24, Iss 1, Pp 1-24 (2022)
Research aims: This study aims to analyze the effect of audit findings and audit recommendation follow-up on the quality of public services through the quality of financial reports. Design/Methodology/Approach: This study employed cross-sectional reg
Externí odkaz:
https://doaj.org/article/90f2d5ea94724489a2bb34888c284f99
Publikováno v:
Journal of Eastern European and Central Asian Research, Vol 10, Iss 4 (2023)
This study aims to provide empirical evidence regarding the quality of auditors obtained from audit findings and the performance of local government apparatus in producing audit findings at the Central Government Inspectorate. The research method use
Externí odkaz:
https://doaj.org/article/cc9edc05f14d4971ba4e9ffdc224b3c0
Autor:
Alzeban, Abdulaziz
Publikováno v:
Managerial Auditing Journal, 2021, Vol. 37, Issue 1, pp. 102-128.
Externí odkaz:
http://www.emeraldinsight.com/doi/10.1108/MAJ-02-2021-3012