|
|
|
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 ...
ver más
|
|
|
|
|
|
|
Indrayati, Sumiadji , Jaswadi
Pág. 34 - 45
|
|
|
|
|
|
|
Victor Chang, Lewis Golightly, Paolo Modesti, Qianwen Ariel Xu, Le Minh Thao Doan, Karl Hall, Sreeja Boddu and Anna Kobusinska
The rapid advancement of internet technologies has dramatically increased the number of connected devices. This has created a huge attack surface that requires the deployment of effective and practical countermeasures to protect network infrastructures f...
ver más
|
|
|
|
|
|
|
Elif Güneren Genç,Basak Erdem
Pág. 60 - 66
The role of audit profession and the implementation of new audit standards are aimed to improve the quality of audit reports and one of the recent improvements is the inclusion of Key Audit Matters (KAM) as a separate section in the auditor?s report. The...
ver más
|
|
|
|
|
|
|
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...
ver más
|
|
|
|
|
|
|
Sherly Pinatik
Pág. 55 - 67
The duty of auditor is examining and providing an opinion on the fairness of the financial statements of a business entity based on determining standards. Based on the foregoing, the auditor must maintain audit quality. This study aims to analyze the eff...
ver más
|
|
|
|
|
|
|
Otavio Henrique da Silva, Taiany Richard Pitilin, Caio Augusto Rabello Gobbo, Marcelo Galeazzi Caxambu, Suely da Penha Sanches, Generoso De Angelis Neto
Pág. e45181
Considering the importance of technical accessibility parameters to the adequacy of urban areas for all people, this study aimed to develop a quantification method of pedestrian accessibility based on the technical standardization. The Accessibility of W...
ver más
|
|
|
|
|
|
|
Mirela Stefanica
The paper highlights some instruments that help us to achieve environmental performance in tourist accommodation structures. The most known instruments used to achieve environmental performance are as follows: ISO 14001 standards (Environmental Managemen...
ver más
|
|
|
|
|
|
|
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...
ver más
|
|
|
|
|
|
|
Mehmet ERSOY,Özgür ÇATIKKAS,Ayhan YATBAZ
Bu çalismanin amaci Islami muhasebeyi geleneksel muhasebe çerçevesinde ele alip incelemek ve teorik bir çerçeve ortaya koymaktir. Çalismada öncelikle muhasebe ve Islami muhasebe kavrami üzerinde durulmus ve ilgili dizin taranmistir. Yapilan karsilastirma...
ver más
|
|
|
|