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Osvaldo Massicame, Helena Coelho Inácio and Maria Anunciação Bastos
The function of the external audit, largely as a result of the scandals and financial crises that have occurred, has been the subject of debate and criticism. This aspect has fostered discussions around the Audit Expectation Gap, which, in short, is unde...
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Dodik Juliardi Iksan,(State University of MalangIndonesia)
Pág. 365 - 375
The purpose of this study was to try the goods of time pressure, deadline pressure, and work pressure on test quality among PAF observers in Malang City. The logical model exercised is a multitudinous retrogressi...
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Romlah Jaffar, Nor Asyiqin Abu, Mohamat Sabri Hassan and Mohd Mohid Rahmat
The presence of board members with good governance attributes is value-relevant since it influences investors? investment decisions. The value relevance is expected to improve with the newly introduced extended audit report to disclose key audit matters ...
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Alessio Faccia, Vishal Pandey and Charu Banga
Open Innovation (OI) models have been studied in many fields. However, the challenges and opportunities of a possible OI paradigm application in external auditing have been under-researched. Recent corporate scandals are currently triggering changes and ...
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Yasmin Yasmin, Hartati Wau, Nabila Tatcher, Nintha Katharina
Pág. 1087 - 1096
In this investigation, it is relied upon to test the influence of the audit committee as measured by the size of the number of committee members, and external audit is measured by whether the company uses the big four watchdog or not, then profitability ...
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Hidaya Al Lawati and Khaled Hussainey
We investigate the determinants of key audit matters (KAMs) in the auditor?s report. In particular, we examine the impact of overlapped audit committee (AC) directors on the quantity of KAMs disclosure. We also examine the consequences of KAMs disclosure...
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Lancelot Rodrigue, Julia Daley, Léa Ravensbergen, Kevin Manaugh, Rania Wasfi , Gregory Butler, Ahmed El-Geneidy
Pág. 709 - 727
Subjective walkability is a measure of the perceived friendliness of walking in an area. Though subjective walkability is less commonly assessed than objective measurements, the latter often fail to reflect the experience of walking. This study aims to b...
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Rizki Ade Setiawan,(Sekolah Tinggi Ekonomi Islam SEBIIndonesia)Sepky Mardian,(Sekolah Tinggi Ekonomi Islam SEBIIndonesia)
Pág. 156 - 170
This study aims to analyze and evaluate the supervision of shariah compliance in the Baitul Maal Wattamwil (BMT) in the Depok City. The institutional and system approach is used to see the level of supervision carried out. This study uses primary d...
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Cevdet Kizil,Erol Muzir,Vildan Yilmaz
Pág. 95 - 103
Accounting is more integrated with the technology today compared to the previous years. The increase in a variety of technological developments and commercial transactions has further increased the number and type of errors as well as frauds related to t...
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Nora Muñoz-Izquierdo, María-del-Mar Camacho-Miñano, María-Jesús Segovia-Vargas and David Pascual-Ezama
Despite the number of studies on bankruptcy prediction using financial ratios, very little is known about how external audit information can contribute to anticipating financial distress. A handful of papers have shown that a combination of ratios and au...
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