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In this paper, we provide empirical evidence for the impact of disciplinary sanctions imposed on Spanish auditing firms … misapplications of auditing standards. In particular, we evaluate (a) the efficacy of the external supervisory board in identifying …
Persistent link: https://www.econbiz.de/10011311730
-post auditing. Our results do not show significant effects of variations in random audit rates and switching to a conditional audit …
Persistent link: https://www.econbiz.de/10010259628
Performance management is an on-going process, which has an essential component part, performance measurement, which involves the identification, supervision and communication of performance results, through the relation to a set of performance indicators. Based on the assessment results,...
Persistent link: https://www.econbiz.de/10011840781
Persistent link: https://www.econbiz.de/10014567139
Based on interviews and plant visits to institutions, organizations and enterprises in the Caribbean, discusses techniques and measures for developing productivity and a quality culture within an enterprise.
Persistent link: https://www.econbiz.de/10010616737
The objective of this paper is to analyze the influence that the internal and external motivations, as well as other factors can suppose for the appearance of the benefits derived from the adherence to the ISO 9001 Standards. For this, it has been made a research centered in The Spanish...
Persistent link: https://www.econbiz.de/10012115928
There have been written many articles about business performance, regarding the influence of ISO 9000 standards, proving the beneficial effects. However, there has been very little research made on the influence of ISO standards an the entire supply chain management. Standards have been mostly...
Persistent link: https://www.econbiz.de/10005538958
The purpose of this paper is to characterize the impact of fraud detection systems on the auditing procedure and the … signal of the system and auditing becomes more effective. This paper presents conditions under which insurance fraud and the …
Persistent link: https://www.econbiz.de/10010307641
This paper models the borrowing decision of a small firm seeking a bank loan when it can optionally hire, at a cost, an independent external auditor to convey its risk characteristics to lenders. The analysis shows that a necessary condition for a potential borrower to prefer having an audit to...
Persistent link: https://www.econbiz.de/10011310306
offering a menu of contracts. The analysis provides a proper benchmark for studying auditing under limited commitment and sheds …
Persistent link: https://www.econbiz.de/10011350828