Zobrazeno 1 - 10
of 194
pro vyhledávání: '"auditor rotation"'
Publikováno v:
Indonesian Interdisciplinary Journal of Sharia Economics, Vol 8, Iss 1 (2024)
This study aimed to ascertain the effect of firm size and auditor rotation on the audit quality of technology sector companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2022. This research employed a sample of 10 organizations observe
Externí odkaz:
https://doaj.org/article/0b3216cc69bd440e90005ad57a75a1bc
Publikováno v:
Asian Journal of Accounting Research, 2023, Vol. 9, Issue 1, pp. 25-34.
Externí odkaz:
http://www.emeraldinsight.com/doi/10.1108/AJAR-12-2022-0428
Autor:
Dayanandan, Ajit, Kuntluru, Sudershan
Publikováno v:
International Journal of Accounting & Information Management, 2023, Vol. 31, Issue 4, pp. 585-599.
Externí odkaz:
http://www.emeraldinsight.com/doi/10.1108/IJAIM-02-2023-0049
Publikováno v:
Quantitative Finance and Economics, Vol 7, Iss 3, Pp 440-462 (2023)
The costs and benefits of mandatory auditor rotation (audit firm rotation and partner rotation) are far from being conclusive. This paper helps fill this gap in the literature by examining the relationship between mandatory auditor rotation and firms
Externí odkaz:
https://doaj.org/article/35a46bba3ffc4de495eed2ab6fc4c4ce
Autor:
Angelica Buboi (Danaila)
Publikováno v:
Ovidius University Annals: Economic Sciences Series, Vol XXIII, Iss 1, Pp 265-275 (2023)
The level of audit regulation has seen an accelerating dynamic in recent years, with the issue of auditor independence increasingly highlighted in the regulations. In Romania, at the level of public institutions, there are, according to the latest
Externí odkaz:
https://doaj.org/article/da01bb5de522414eb0c1466c89a3f1d3
Publikováno v:
Accounting, Auditing & Accountability Journal, 2022, Vol. 36, Issue 2, pp. 620-648.
Externí odkaz:
http://www.emeraldinsight.com/doi/10.1108/AAAJ-12-2020-5049
Autor:
Hasan Mohammed Bamahros
Publikováno v:
Cogent Social Sciences, Vol 9, Iss 2 (2023)
AbstractFollowing the lead of recent literature showing the vital role played by institutional directors in influencing organizational outcomes, this study contributes to the body of research on auditing delays by examining the question of if and to
Externí odkaz:
https://doaj.org/article/524cae5f6b954158bbbe80c1867a05d9
Publikováno v:
Managerial Auditing Journal, 2022, Vol. 37, Issue 8, pp. 1113-1145.
Externí odkaz:
http://www.emeraldinsight.com/doi/10.1108/MAJ-11-2020-2902
Autor:
Mariana-Cristina Bulucea
Publikováno v:
Revista de Studii Financiare, Vol 7, Iss 13, Pp 29-36 (2022)
The purpose of the paper is to create a bibliometric analysis of studies published in the Web of Science database on audit rotation (AR). In order to capture the effects of the EU audit reform on this topic, the period analysed has been divided in tw
Externí odkaz:
https://doaj.org/article/7d84c08b6d874c6ba208c4baa9e2d4e9
Autor:
Bulucea, Mariana
Publikováno v:
Revista de Studii Financiare / Journal of Financial Studies. 7(13):29-36
Externí odkaz:
https://www.ceeol.com/search/article-detail?id=1076189