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  • Search: subject:"external audit"
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Year of publication
Subject
All
external audit 159 internal audit 102 budget execution 97 budget preparation 92 External audit 86 fiscal policy 85 budget process 84 government finance 84 internal control 80 Financial audit 78 Wirtschaftsprüfung 78 financial management 78 budget law 77 government finance statistics 77 budget documents 75 contingent liabilities 75 fiscal affairs 75 fiscal affairs department 74 annual budget 70 budget classification 70 budget estimates 69 public debt 69 budget management 68 fiscal risks 68 budget year 66 government budget 66 Fiscal transparency 65 fiscal activities 65 fiscal reporting 65 fiscal data 64 budget documentation 63 quasi-fiscal activities 62 Reports on the Observance of Standards and Codes 60 accounting standards 60 government accounts 59 taxation 59 central government budget 58 fiscal position 58 public finance 57 budget document 56
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Online availability
All
Free 159 Undetermined 108
Type of publication
All
Article 174 Book / Working Paper 120
Type of publication (narrower categories)
All
Article in journal 88 Aufsatz in Zeitschrift 88 research-article 38 review-article 9 Article 4 Graue Literatur 3 Non-commercial literature 3 Working Paper 3 Arbeitspapier 2 case-report 2 conceptual-paper 2 technical-paper 2 Conference Paper 1 Conference paper 1 Hochschulschrift 1 Konferenzbeitrag 1 non-article 1 review 1
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Language
All
English 171 Undetermined 121 French 1 Malay (macrolanguage) 1
Author
All
Lienert, Ian 7 Diamond, Jack 5 Khlif, Hichem 4 Reinstein, Alan 4 Vinten, Gerald 4 Allen, Richard 3 Alves, Sandra 3 Samaha, Khaled 3 Stewart, Jenny 3 Vasarhelyi, Miklos A. 3 Velte, Patrick 3 Allegrini, Marco 2 Appelbaum, Deniz A. 2 Banga, Charu 2 Bota-Avram, Cristina 2 Braha, Medina 2 Buček, Jan 2 Chen, Huayang 2 Cooper, Barry J. 2 Dabla-Norris, Era 2 Darmadi, Salim 2 Davutyan, Nurhan 2 Desoky, Abdelmohsen M. 2 Dewing, Ian P. 2 Dodor, Jean Baptiste Koffi 2 Eldaly, Mohamed Khaled 2 Faccia, Alessio 2 Fraser, Ian 2 Gavin, Thomas A. 2 Glover, Hubert D. 2 Greco, Giulio 2 Guinnane, Timothy W. 2 Hussainey, Khaled 2 Innes, John 2 Ismajli, Hysen 2 Jarboui, Anis 2 Kavut, Lerzan 2 Kend, Michael 2 Kim, Hyo-Jeong 2 Kogan, Alexander 2
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Institution
All
International Monetary Fund (IMF) 110 International Monetary Fund 88 Volkswirtschaftliche Fakultät, Ludwig-Maximilians-Universität München 3 Economic Growth Center, Economics Department 1 Faculteit Economie en Bedrijfswetenschappen, Hogeschool-Universiteit Brussel (HUBrussel) 1
Published in...
All
IMF Staff Country Reports 85 Managerial Auditing Journal 41 IMF Working Papers 24 International journal of auditing : IJA 5 Journal of financial reporting & accounting : JFRA 5 Finance research letters 4 Managerial auditing journal 4 Accounting, Auditing & Accountability Journal 3 Annals of Faculty of Economics 3 Auditing : a journal of practice & theory 3 International journal of critical accounting : IJCA 3 International journal of disclosure and governance 3 Journal of Financial Reporting and Accounting 3 MPRA Paper 3 African journal of accounting, auditing and finance : AJAAF 2 Anale. Seria Stiinte Economice. Timisoara 2 Istanbul Stock Exchange Review 2 Journal of Accounting Literature 2 Journal of Economics, Finance and Administrative Science 2 Journal of accounting in emerging economies : JAEE 2 Journal of management & governance 2 Managerial Finance 2 Meditari Accountancy Research 2 Problems and perspectives in management : PPM ; international research journal 2 The journal of accounting and management : JAM 2 Бизнес в законе. Экономико-юридический журнал 2 ACRN journal of finance and risk perspectives 1 Accounting forum : advancing the interdisciplinary and global connection of accounting research 1 Accounting horizons : a quarterly publication of the American Accounting Association 1 Analele Universitătii Dunărea de Jos Galaţi 1 Annales Universitatis Apulensis Series Oeconomica 1 Annals of University of Craiova - Economic Sciences Series 1 Applied economics 1 Asia-Pacific journal of financial studies 1 Asian Review of Accounting 1 Asian business & management 1 Asian journal of accounting & governance 1 Asian review of accounting 1 Business Inform 1 Business management review : journal of the University of Dar es Salaam Business School 1
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Source
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RePEc 141 ECONIS (ZBW) 91 Other ZBW resources 55 EconStor 6 BASE 1
Showing 1 - 10 of 294
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The contribution of analytical procedures in supporting corporate governance : a field study in Algeria
Farouk, Didaoui Mohamed; Ismail, Boughazi - In: Financial internet quarterly 20 (2024) 3, pp. 91-102
This study aimed to shed light on the contribution of analytical procedures (APs) to supporting corporate governance. This was achieved through a field study in which a questionnaire was created and disseminated to a random sample of external auditors in Algeria. The data collected underwent...
Persistent link: https://www.econbiz.de/10015077041
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External audits and official control : what's the difference in their usefulness and credibility?
Rogala, Piotr; Kafel, Piotr; Lapina, Inga - In: Central European Management Journal 32 (2024) 2, pp. 284-300
Purpose The study aims to determine whether audited organizations experience differences between external audits and official controls. Design/methodology/approach A survey among 100 organic food producers was conducted to explore differences regarding the usability of external audits and...
Persistent link: https://www.econbiz.de/10014553011
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The perspective of corporate governance on the interactions of internal audit with management and its impact on the internal : external audit linkages
Tiruneh, Dawit Tadesse - In: Copernican Journal of Finance & Accounting : CJF&A 10 (2021) 3, pp. 51-70
Persistent link: https://www.econbiz.de/10012659053
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A multi-period optimization model for medicine supply chains using modified interactive multi-objective fuzzy programming
Sugapriya C; Nagarajan, D.; Gobinath, V. M.; Kuppulakshmi V - In: Supply chain analytics 4 (2023), pp. 1-10
The research on multi-period optimization using modified interactive multi-objective fuzzy programming for product complaints in pharmaceutical supply chains is new and evolving. This study proposes and develops an integrated multi-period, multi-objective medicine supply chain model in...
Persistent link: https://www.econbiz.de/10014516535
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Comparison of Selected Elements and Processes within the Activity of European SAIs
Buček, Jan - In: European Financial and Accounting Journal 17 (2022) 1, pp. 45-66
The study reveals that unlike SAIs from more affluent countries, the majority of SAIs from poorer countries opt to include in their audits more frequently also elements of the international comparison. The paper also brings attention to the fact that about half of the examined SAIs adopted...
Persistent link: https://www.econbiz.de/10014547754
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Is permissioned blockchain the key to support the external audit shift to entirely open innovation paradigm?
Faccia, Alessio; Pandey, Vishal; Banga, Charu - In: Journal of Open Innovation: Technology, Market, and … 8 (2022) 2, pp. 1-22
prove more suitable than the Semi-Open Innovation (SOI) paradigm that currently shapes the external audit field. Some … abductive reasoning and applied modelling methodologies. The analyses demonstrate that the current Semi-Open Innovation external … audit model is inefficient because it has led to market concentration, conflicting interests, and even fraud. Therefore, the …
Persistent link: https://www.econbiz.de/10014329585
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Do audited firms have a lower cost of debt?
Huq, Asif M.; Hartwig, Fredrik; Rudholm, Niklas - In: International journal of disclosure and governance 19 (2022) 2, pp. 153-175
Persistent link: https://www.econbiz.de/10013270512
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PCAOB international inspections : updates and extensions
Hong, Philip K.; Kerr, David S.; Wiggins, Casper E. - In: International journal of auditing : IJA 26 (2022) 2, pp. 279-313
Persistent link: https://www.econbiz.de/10013184340
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Comparison of selected elements and processes within the activity of European SAIs
Buček, Jan - In: European financial and accounting journal : EFAJ 17 (2022) 1, pp. 45-66
The study reveals that unlike SAIs from more affluent countries, the majority of SAIs from poorer countries opt to include in their audits more frequently also elements of the international comparison. The paper also brings attention to the fact that about half of the examined SAIs adopted...
Persistent link: https://www.econbiz.de/10013442083
Saved in:
Cover Image
Is permissioned blockchain the key to support the external audit shift to entirely open innovation paradigm?
Faccia, Alessio; Pandey, Vishal; Banga, Charu - In: Journal of open innovation : technology, market, and … 8 (2022) 2, pp. 1-22
prove more suitable than the Semi-Open Innovation (SOI) paradigm that currently shapes the external audit field. Some … abductive reasoning and applied modelling methodologies. The analyses demonstrate that the current Semi-Open Innovation external … audit model is inefficient because it has led to market concentration, conflicting interests, and even fraud. Therefore, the …
Persistent link: https://www.econbiz.de/10013266335
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