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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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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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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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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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Fatmir Mehmeti
Pág. 261 - 267
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Obeid Ahmed Obeid,Amna Abdelnur
Pág. 9 - 16
The purpose of this study is to evaluate objectivity and competence of internal audit departments in Sudanese government units across a sample of internal auditors of government units and external auditors responsible for auditing. 101 questionnaires wer...
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Anneke Maré Moolman
The International Standards on Auditing require of the external auditor to perform analytical procedures during audits. Analytical procedures range from simple to advanced, but available literature focuses on ratio and trend analysis for use in audits. T...
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Rachael Oluyemisi Arowolo,Ayoib Che-Ahmad
Pág. 186 - 191
There is a level of information asymmetry between the agents (management and the board of directors) and the principal (shareholders) in every company. The purpose of this study is to examine the scope of monitoring mechanisms in non-financial list...
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Suhaimi Ishak
Pág. 36 - 39
The objective of the study is to discuss the roles of audit committee (AC) towards the going-concern audit report issued by the external auditor. Based on the International Standard on Auditing that governing the auditors? works and findings from previou...
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Elmarie Papageorgiou,Nirupa Padia,Yaeesh Yasseen
AbstractOrganisations are constantly striving to maximise shareholder wealth by improving the effectiveness and efficiency of operations. Since the early 1980s, there has been an emerging trend to outsource functions considered to be non-core. These tren...
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