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Swati Mohapatra and Jamini Kanta Pattanayak
The importance of intellectual capital (IC) in past decades unfolds several dimensions of firm performance (FP). Still, the contradictory and inconclusive relationship between IC and FP in the literature motivates the researchers to explore further and u...
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Lioara-Veronica Pasc and Camelia-Daniela Hategan
The growing expenses, dependence on IT for business operations, and growing requirements regarding related party transaction (RPT) reporting impose the need for increased attention to this area. The paper?s objective is to examine the nature of RPTs, ide...
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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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Amer Morshed and Abdulhadi Ramadan
Using a qualitative research design, this study examined the inventory valuation conflict between financial managers and auditors and its implications for the International Accounting Standard 2 (IAS 2). This study found that the conflict arose due to th...
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Awatif Hodaed Alsheikh and Warda Hodaed Alsheikh
We investigate the effects of both the busyness of audit committee (AC) members and the busyness of audit committee chairs on audit report lag (ARL) among Saudi non-financial firms between 2018 and 2021. In this study, a sample comprising a total of 515 ...
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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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Ljiljana Bonic,Vesna Jankovic-Milic,Bojan Rupic
Pág. 053 - 067
Some balance sheet items are the result of judgments, including fair value estimates, so the relevant evidence is very complicated to collect by auditors, thus the risk of misstatements in financial statements is inevitably greater. The research objectiv...
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Jean Damascene Mvunabandi,Bomi Cyril Nomlala
Pág. 145 - 161
This article aims to obtain empirical evidence about the relationship between New Fraud Combined Theory with non-government organizations? financial statement fraud in South Africa. The population of this thesis research comprised 87 staff from 30 chosen...
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Baker Akram Falah Jarah, Mufleh Amin AL Jarrah, Murad Ali Ahmad Al-Zaqeba and Mefleh Faisal Mefleh Al-Jarrah
The purpose of this study is to look into the role of internal audit (IA) in reducing the effects of creative accounting (CA) on financial statement reliability in Jordanian Islamic Banks. The research study used the survey methodology to examine the rol...
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Thu Trang Ta and Thanh Nga Doan
This study investigated four factors affecting internal audit effectiveness in Vietnam, namely, independence of internal audit, the competence of internal auditors, management support for internal audit, and quality of internal audit work. Quantitative a...
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