Search Results - subject:"revision"

Escaping air pollution : immigrants, students, and spillover effects on property prices abroad

Ying, Chang Yuk; Dasgupta, Sudipto - In: Review of finance : journal of the European Finance … 27 (2023) 5, pp. 1699-1741

Persistent link: https://www.econbiz.de/10014391606

The role of internal auditing in improving the accounting information system in Jordanian banks by using organizational commitment as a mediator

Al Zobi, Mo’taz Kamel; Jarah, Baker Akram Falah - In: Risks : open access journal 11 (2023) 9, pp. 1-14

In light of the function of Internal Auditing and its significance in assessing and ensuring the validity of data, information, reports, and high lists generated by the Accounting Information System and improving its credibility and dependability, the purpose of this study was to investigate the...

Persistent link: https://www.econbiz.de/10014370538

Determinants and quality of audits and reviews of small charities financial statements

Yang, Yitang; Simnett, Roger - In: International journal of auditing : IJA 27 (2023) 4, pp. 220-240

Persistent link: https://www.econbiz.de/10014427759

Experience of Kazakhstan in implementation of international standards in auditing : healthcare sector

Sembiyeva, Lyazzat; Bekturova, Arman; Saparova, Botakoz; … - In: Montenegrin journal of economics 19 (2023) 4, pp. 187-198

Persistent link: https://www.econbiz.de/10014429349

Factors determining internal auditors' behavioral intention to use computer-assisted auditing techniques : an extension of the UTAUT model and an empirical study

Almagrashi, Ahmad; Mujalli, Abdulwahab; Khan, Tehmina; … - In: Future Business Journal 9 (2023), pp. 1-19

Purpose Computer-assisted audit techniques (CAATs) are used by auditors to automate some of their tasks. Since most transactions in accounting are computerized, auditing of accounting data follows this process as well. During the last two decades, many studies on technology acceptance have been...

Persistent link: https://www.econbiz.de/10014382173

A Kripke-Stalnaker-Lewis semantics for AGM belief revision

Bonanno, Giacomo - 2023

We provide a new characterization of AGM belief revision in terms of a Kripke-Stalnaker-Lewis semantics. We consider … belief revision functions, in the following sense: (1) each model gives rise to a (possibly partial) belief revision function … that can be completed into a full AGM belief revision function, and (2) for every AGM belief revision function there is a …

Persistent link: https://www.econbiz.de/10013554813

The Result of COVID-19 on Internal Audit in the Portuguese

Almeida Marques, Paula Cristina de - 2023

The aim of this study is to analyse how Covid 19 affected the work of internal audit in Portuguese hospitals and to understand the perception of auditors of hospital institutions in the Portuguese National Health Service (NHS) regarding the impact of the pandemic on their activity.The...

Persistent link: https://www.econbiz.de/10014260086

The impact of audit technology on audit task outcomes : evidence for technology-based audit techniques

Eulerich, Marc; Masli, Adi; Pickerd, Jeffrey; Wood, David A. - In: Contemporary accounting research : the journal of the … 40 (2023) 2, pp. 981-1012

Persistent link: https://www.econbiz.de/10014289164

Effects of exchange rate volatility on behaviors of affliate firms in a foreign oligopoly under the revision of supply chains

Shinkai, Tetsuya; Ohkawa, Takao; Okamura, Makoto; … - 2023

Persistent link: https://www.econbiz.de/10014293100

Who affects whom? : impact of the national culture of international audit firms and their affiliates on the financial reporting quality of audit clients

Acar, Merve - In: Borsa Istanbul Review 23 (2023) 1, pp. 113-135

This paper examines whether the financial reporting quality of audit clients is affected more by the national culture of the home country of an international parent audit firm or the national culture of its affiliates' host country. The study uses 111,949 firm-year observations for 16,444 unique...

Persistent link: https://www.econbiz.de/10014307480