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Ali Mahmoud Alrabei
The purpose of this research is to examine the impact of green electronic auditing on accounting information reliability and the mediating role of cloud computing in the Jordanian Social Security Corporation. A survey of 500 employees in the Jordanian So...
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Kwangtae Ha
The importance of a reliable blade root connection has grown due to the higher-gravity-induced edgewise loads on the blade root that resulted from the recent increased size and weight of a wind turbine rotor blade. To avoid the loosening of a bolt joint ...
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Václav Kupec, Michal Lukác, Peter ?tarchon and Gabriela Pajtinková Bartáková
Marketing communication is a concise part of modern museum management. Museums operate in a competitive environment; therefore, it is important to pay sustained attention to every component of a given museum?s marketing communication. Changes, internatio...
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Chang-yeol In, Taeheung Kim and Sambock Park
In this study, the effects of key audit matters (KAMs), one of the measures recently introduced to improve accounting transparency in the production-to-order industry in terms of corporate sustainability, are examined. After the introduction of KAMs, aud...
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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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Dody Hapsoro,Tiara Rani Santoso
Pág. 143 - 152
The increased fraud of financial statements shows the low role of external auditors in providing a quality audit report. The purpose of this paper is to analyze the effect of the length of the audit firm-client relationship, abnormal audit fees and audit...
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Ria Ria,Muhammad Nuryatno
Pág. 172 - 176
This study aims to analyze the influence of Audit Quality, Loan Concentration Pattern, and Company Size to Large of Loans. This research uses quantitative method with regression analysis model by stratified random sampling based on subsector strata in ma...
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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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Mercedes Mareque, Angel Barajas and Francisco Lopez-Corrales
This paper analyzes whether the Financial Fair Play (FFP) regulations set by Union of European Football Associations (UEFA) have influenced the auditing fees charged to football clubs. In addition, it explores the determinants of audit fees. We used a tw...
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Khaled Abdulwahab Alzeaideen,Sara Zakaria AL-Rawash
Pág. 51 - 58
This study investigates the effect of different ownership structure - (Concentration, Foreign, and Institutional Ownership) - and corporate debt on audit quality of listed companies in Amman Stock Exchange. The research has four hypotheses. To test each ...
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