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Hidaya Al Lawati and Zakeya Sanad
This study presents current evidence on the impact of different corporate ownership types on audit quality in Oman and potentially in other developing countries with similar institutional environments, such as GCC countries. While previous research has p...
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Peng Zhai, Jingsha He and Nafei Zhu
The integration of information systems and physical systems is the development trend of today?s manufacturing industry. Intelligent manufacturing is a new model of manufacturing, based on advanced manufacturing technology with human?machine?material coll...
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Estibaliz Goicoechea, Fernando Gómez-Bezares and José Vicente Ugarte
Audit reports represent the only information stakeholders have about conducted audits and they are a key instrument used in economic and financial decisions. Improving audit reports should be a priority of regulators and auditors. The authors solicited p...
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Sherine Marcelline, Mahmuddin Syah Lubis
Pág. 53 - 62
The auditor has a duty to assist or provide information about the objectives required by each shareholder, and other shareholders. The functions and duties of auditors such as tax audits, audits and financial statement analysis, the opinion of a qualifie...
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Diza Dianeke Budi Prabowo,Dwi Suhartini
Pág. in press
The financial statements must be reliable and become a benchmark in considering an audit decision on the financial statements. In order for this to be achieved, independence and integrity is required in carrying out the audit process. E-Audit helps overc...
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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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Mortaza Ghabdian,Yosef Ramezani
Pág. 126 - 135
This study aims to investigate the factors affecting the usefulness of financial information in intra-organizational decision-making. The statistical population comprises all the auditors of the supreme audit court and the selected sample includes 118 au...
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Marian Mentz,Karin Barac,Elza Odendaal
AbstractOrientation: Auditors have to exercise complex, multi-dimensional evidence-planning judgements. Research purpose: Drawing on social closure theory, the aim of this study is to develop a model to inform the flexible exercise of judgement rega...
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Sasongko Budisusetyo
Pág. 61 - 77
The purpose of this research is to examine how auditors? moral character influences their ethical decision making when faced with an ethical dilemma situation. Organizational ethical climate and the intensity of competition in a public accounting firm ar...
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Diyan Lestari
Pág. 25 - 32
This study aim to analyze the effect of corporate governance, bank capital reserve, and NPL on bank risk taking which listed in Indonesia Stock Exchange from 2009 to 2016. The corporate governance represent management decision making and bank management ...
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