64   Artículos

 
en línea
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

 
en línea
Indrayati, Sumiadji , Jaswadi     Pág. 34 - 45
Revista: International Journal of Finance & Banking Studies    Formato: Electrónico

 
en línea
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
Revista: Future Internet    Formato: Electrónico

 
en línea
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
Revista: Emerging Markets Journal    Formato: Electrónico

 
en línea
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
Revista: International Journal of Financial Studies    Formato: Electrónico

 
en línea
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

 
en línea
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
Revista: Acta Scientiarum: Technology    Formato: Electrónico

 
en línea
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
Revista: Studies and Scientific Researches: Economics Edition    Formato: Electrónico

 
en línea
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
Revista: Journal of Economic and Financial Sciences (JEF)    Formato: Electrónico

 
en línea
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

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