Showing 1 - 10 of 4,094
This paper examines the accounting and auditing practices in non-governmental organizations. It seeks to understand … results show variations in the accounting and auditing practices of the non-governmental organizations. Further analysis … indicates that a number of factors influence the accounting and auditing practices of nongovernmental organizations. Our …
Persistent link: https://www.econbiz.de/10011212151
auditing to non-audit services and from non-audit services to auditing. While knowledge spillovers from non-audit services to … auditing is a known result [e.g. see Simunic (1984)] the presence of knowledge spillovers from auditing to non-audit services …
Persistent link: https://www.econbiz.de/10005587021
We provide a characterization of an optimal insurance contract (coverage schedule and audit policy) when the monitoring procedure is random. When the policyholder exhibits constant absolute risk aversion, the optimal contract involves a positive indemnity payment with a deductible when the...
Persistent link: https://www.econbiz.de/10005640986
firm's internal control and accounting system they become semi-detached from strategy - their business acumen falters. Top …
Persistent link: https://www.econbiz.de/10010745362
internal auditing in risk management in public institutions from Bihor County. The method chosen is the research is based on …
Persistent link: https://www.econbiz.de/10010685462
knowledge spillovers (or economies of scope) from auditing to non-audit services and from non-audit services to auditing. While … knowledge spillovers from non-audit services to auditing have been found in prior research [e.g. see Simunic 1984], the presence … of knowledge spillovers from auditing to non-audit services is a new result. Contrary to recent results in Ferguson et al …
Persistent link: https://www.econbiz.de/10008853005
biparametric Bayesian models in auditing among the wide range of Bayesian statistical models. Specifically, we try to measure the …
Persistent link: https://www.econbiz.de/10005549554
welfare. The study finds that the mergers reduced the marginal costs of auditing large clients. There is no evidence that the …
Persistent link: https://www.econbiz.de/10005625638
various activities of publicly financed universities, the use of an accounting platform and related accounting principles …
Persistent link: https://www.econbiz.de/10011194914
, and the publication of standards related to the profession of accounting & auditing has been to put into practice a … professionals interested in accounting and auditing about application and development of international financial reporting standards … accounting and auditing see significant advantages in the application of IFRS. Accountants and auditors think that in case IFRS …
Persistent link: https://www.econbiz.de/10010991566