Search Results - subject:"External Auditors"

Adoption of IFRS by listed companies in Qatar: challenges and solutions

Al-Mannai, Ebtesam S.; Hindi, Nitham M. - In: International Journal of Accounting and Finance 5 (2015) 1, pp. 1-26

skills of the staff, requirement of external support (such as the involvement of external auditors and professional …

Persistent link: https://www.econbiz.de/10011207824

Austria; Financial Sector Assessment Program Update Technical Note: Factual Update and Analysis of the IOSCO Objectives and Principles of Securities Regulation

International Monetary Fund (IMF); International … - 2008

This technical note focuses on the International Organization of Securities Commissions objectives and principles of securities regulations of Austria. The 2003 assessment found that Austria had fully broadly implemented a large majority of principles. The human resources of the Securities...

Persistent link: https://www.econbiz.de/10011244489

Republic of Tajikistan; Staff-Monitored Program

International Monetary Fund (IMF); International … - 2008

The proposed Staff-Monitored Program (SMP) in Tajikistan includes a balanced budget objective with a view to securing the inflation goal. While public financial management has improved, there is an agreement that monitoring and corporate governance of state-owned enterprises should be enhanced....

Persistent link: https://www.econbiz.de/10011243477

Perception gap analysis between external auditors and accountants in application of creative accounting techniques in Bangladesh

Karim, Asif Mahbub; Fowzia, Rehana; Rashid, Md. Mamunur - In: International journal of managerial and financial accounting 6 (2014) 4, pp. 296-302

Persistent link: https://www.econbiz.de/10011349657

Corporate governance and financial authority sanctions

Smaili, Nadia; Sinclair-Desgagné, Bernard - In: International journal of managerial and financial accounting 6 (2014) 1, pp. 27-48

Persistent link: https://www.econbiz.de/10010399204

Detecting asset misappropriation : a framework for external auditors

Kassem, Rasha - In: International journal of accounting, auditing and … 10 (2014) 1, pp. 1-42

Persistent link: https://www.econbiz.de/10010389714

Corporate governance and financial authority sanctions

Smaili, Nadia; Sinclair-Desgagné, Bernard - In: International Journal of Managerial and Financial Accounting 6 (2014) 1, pp. 27-48

The objective of this paper is to examine the joint effect of the board of directors and the auditor on the severity of sanctions imposed by the financial authority. Based on a theoretical model and using a unique dataset, we find that the board of directors and its audit committee play a...

Persistent link: https://www.econbiz.de/10010760042

Detecting asset misappropriation: a framework for external auditors

Kassem, Rasha - In: International Journal of Accounting, Auditing and … 10 (2014) 1, pp. 1-42

Fraud is a major concern for investors, regulators, and external auditors. Of particular concern is asset … had never been examined before and alert external auditors in Egypt to a type of fraud which was given less attention. The … current study also proposed a framework for external auditors that might help them properly assess and respond to fraud risk …

Persistent link: https://www.econbiz.de/10010741437

Internal and external auditor ethical decision-making

Sr, Donald F. Arnold; Dorminey, Jack W.; Neidermeyer, A.A. - In: Managerial Auditing Journal 28 (2013) April, pp. 300-322

auditors, external auditors from larger international firms, and external auditors from smaller/regional firms – in regard to … internal and external auditors. Comparison between such groups is unique because these groups have not been well researched in …

Persistent link: https://www.econbiz.de/10010685389

Internal and external auditor ethical decision‐making

Arnold, Donald F.; Dorminey, Jack W.; Neidermeyer, A.A.; … - In: Managerial Auditing Journal 28 (2013) 4, pp. 300-322

Persistent link: https://www.econbiz.de/10014929323