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Dyah Setyaningrum,Cris Kuntadi
Pág. 39 - 47
The purpose of this study was to examine the effect of competence, independence, audit work and communication on internal audit effectiveness. This research is still relevant due to lacking in internal audit function as there are still many corruption ca...
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Yolanda Christina Rambing,Intiyas Utami,Ika Kristianti
Pág. in press
This study aims to examine the recency effect that occurs due to the effect of sequences on long series audit information and test the effectiveness of mitigation by using group discussion to improve the decision quality. It consists of recency effect an...
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Michael Harber,Ben Marx
AbstractOrientation: Consistent with global concerns regarding the quality of audits and regulatory changes in Europe, South African audit regulations will require audit firms to rotate clients periodically, in an attempt to safeguard auditor indepe...
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Cecilia Lelly Kewo,Nova Ch Mamuaya
Pág. 156 - 162
Issue that has arisen today in the management of public administration is good governance. Good governance can enhance organizational leadership, management and supervision, produce more effective interventions, and ultimately lead to better outcomes wit...
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Hoang Thi Mai Khanh,Nguyen Vinh Khuong
Pág. 243 - 249
This study examines the effect of audit quality and firm characteristics on real earnings management of listed companies in Vietnam. Using the measurement of real earnings management of Roychowdhury (2006), we find that firm size has a negative effect on...
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