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Madiha Afzal
The Pakistani banking sectors facing numerous challenges because of poor internal audit quality. Internal audit quality has long been a source of contention. The current study examines the factors that affect internal audit quality in Pakistani commercia...
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Elvina Lase,Teng Sauh Hwee,Yusuf Ronny Edward
Pág. 326 - 338
Auditors are required to be professional to carry out their duties properly in examining the client's financial statements to provide benefits to the client and interested parties on the audit results. However, this professional attitude cannot be separa...
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P. R. Weerathunga,Chen Xiaofang,T. K. G. Sameera
Pág. 101 - 108
This study examines the earning management behavior of Sri Lankan firms following IFRS convergence. Moreover, we investigate whether the earning management following IFRS convergence is similar across different companies. We separately evaluate the compa...
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Luh Komang Merawati
Pág. 17 - 24
This study aims to determine the effect of role stress moderated by healthy lifestyle and selfcompassion on the performance of government auditors in BPKP and BPK RI Representative of Bali Province in Denpasar. Role stress dimensions include role ambigui...
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Dian Puji Puspita Sari, Arief Rahman
Pág. 202 - 211
The era of modernization nowadays, humans are very dependent on technology. This makes technology become a basic need for everyone. This study aims to analyze the factors that influence the interest in using information technology for auditors in Yogyaka...
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Ananda Putra Nindhita Aulia Haqq,Gideon Setyo Budiwitjaksono
Pág. 319 - 332
A financial statement is a result of financial reporting that describes the results of an entity?s financial performance for a specified period. Financial statements can also cause managers in an entity to commit financial reporting fraud because they wa...
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Dewi Anggraini, Eri Triharyati, Helen Anggia Novita
Pág. 372 - 380
Forensic accountants are tasked with providing legal opinions in litigation. Besides that, there is also the role of forensic accountants in the field of law outside the court (non-itigation) for example in helping to formulate alternative settlement cas...
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Fábio Jacinto Barreto de Souza,Marcela Massera
Pág. 113 - 132
Em diversos países do mundo os Superiores Tribunais de Contas (SupremeAudit Institutions -SAIs) são órgãos competentes para realizar auditoria de performance/operacional (Performance Audit) em políticas e serviços públicos.As mudanças ocasionadas pelas a...
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Khosro Barzegarnezhad,Babak Jamshidinavid
Pág. 561 - 568
One of the items of financial statements that is considered as the evaluation criterion to performance and profitability of the profit unit is income reporting. However, calculating the net profit per unit is affected by accounting methods and estimates....
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Iwan Bin Lawitan,Herman Karamoy,Agus Tony Poputra
Pág. 191 - 206
This study aimed to recalculate the weighting of performance audit criteria by using Anlytical Hierarchy Process Method and comparing its results with the weighting of performance audit of Indonesian Supreme Audit Institution?s Auditor (BPK). Research co...
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