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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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Suyon Kim
The purpose of this research is to investigate whether internal control (IC) managers? experience in accounting influences audit quality, employing a regression analysis by utilizing a novel dataset of Korean firms from 2018 to 2020. According to the fin...
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Han Yue, Huafang Xie, Lin Liu and Jianguo Chen
The occurrence of street crime is affected by socioeconomic and demographic characteristics and is also influenced by streetscape conditions. Understanding how the spatial distribution of street crime is associated with different streetscape features is ...
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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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Sam Bock Park, Sung-Kyoo Kim and Sangryul Lee
Studies on the characteristics of insolvent firms? earnings management are critical, as the ripple effects of a firm?s opportunistic accounting and insolvency on society can be widespread and significant. This study divides a dataset of unlisted firms in...
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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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Muhammad Rifky Santoso
Pág. 1 - 12
The tax authority performs tax audits to increase revenue and ensure that taxpayers carry out their tax obligations properly. During the tax audit, there could be a dispute between the taxpayers and the tax authority in interpreting the tax treaty. This ...
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Dragan Katic, Hrvoje Krstic and Sa?a Marenjak
This paper is part of broader research aimed at determining the relationship between energy performance and energy costs as a part of the operational and life cycle costs in school buildings in the Federation of Bosnia and Herzegovina (FBiH), as exceptio...
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Samia Sharmin, Liton Kamruzzaman, Md. Mazharul Haque
Pág. 417 - 439
The decline of children?s independent mobility (CIM) is now a global concern. This study aims to identify the determinants of the territorial range (TR) of CIM, i.e., the geographical distance between home and places where children are allowed to wander....
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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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