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Helmi A. Boshnak
Pág. 1 - 12
This study examines the impact of audit committee (AC) characteristics on audit quality in the Saudi listed firms. In addition, this study is also evaluating the Saudi CG Code amended in 2017. The data for the study is obtained from secondary (annual rep...
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Purwanto Purwanto,Isnain Bustaram,Subhan Subhan,Zef Risal
Pág. 1 - 6
This study discusses about good corporate governance implementation which in this study includes managerial ownership, institutional ownership, and audit committee which rated as capable to improve the images on banking which were bad, protect the stakeh...
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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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Olena Antoniuk,Lyudmila Chyzhevska,Nataliia Semenyshena
Pág. 673 - 686
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Mohammad Syafriel
Pág. 48 - 63
The aim of this study is to confirm the attributes of personal taxpayer?s compliance in Indonesia. The attributes of personal taxpayer?s compliance proposed in this research are: awareness, knowledge, perceived equality and fairness, compliance cost, fis...
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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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Ivone S. Saerang,Herman Karamoy,Victor P. K. Lengkong
Pág. 325 - 331
This study aims to find out whether government officials understand the mechanism of social assistance and grants and its legal basis for execution to minimize fraud prior to and during the execution of regional head election in South Minahasa district a...
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Daniel Botez
In recent years, reporting requirements on the statutory audit have been revised and amended to increase the audit report?s communication value. In addition to the stipulations of the International Auditing Standards Package on reporting, revised and enf...
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D. E. Onwuegbuchunam, T. E. Ebe, L. I. Okoroji and A. E. Essien
Existing studies indicate that marine pollution control in the ports of developing economies is marred by a lack of administrative control and inadequate provision of waste reception facilities. In Nigeria ports, ship generated waste control services and...
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Panagiotis Dimitropoulos
Pág. 901 - 906
The scope of this study is to examine the characteristics of football clubs that choose a high quality auditor and whether this audit selection process was different before and after the implementation of UEFA?s Financial Fair Play Regulation (FFP). The ...
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