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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
Evidence about the relation between earnings management and voluntary audits is scarce, and there is no research about the effectiveness of mandatory audits to improve earnings quality. Using a sample of Spanish SMEs, where some companies are mandatorily audited and some are exempt from audit,...
Persistent link: https://www.econbiz.de/10012118410
be implemented. Auditing the SCRM system can be such a solution. The main objective of this study is the identification … identify those variables, an empirical study with experts in the field of auditing is carried out. The transmission of the …
Persistent link: https://www.econbiz.de/10012143069
financial communication and reliability of accounting information. International Standards on Auditing (ISA) determine the … International Standards on Auditing. The results show that in the presence of conflicting requirements (auditing standards versus …
Persistent link: https://www.econbiz.de/10011859370
' productivities from their education choices. In reality, firms also use sophisticated pre-employment auditing to learn workers …
Persistent link: https://www.econbiz.de/10011878920
institutional theory in accounting and auditing fields, especially in government sector audits. …
Persistent link: https://www.econbiz.de/10014527859
Auditing develops within a social context. On the basis of Parsons' social action theory, we examine whether auditors …' attitude toward marketing activities influences the time balance between auditing and marketing activities and attitude toward … marketing has a positive significant relationship with balance time between auditing and marketing activities. And the attitude …
Persistent link: https://www.econbiz.de/10012217638
just transferring the experience of financial auditing to the field of sustainability, which, by and large, has taken place …
Persistent link: https://www.econbiz.de/10013204675
Persistent link: https://www.econbiz.de/10013342542
corporate fraud, including internal control systems, external audits, the oversight bodies for financial reporting and auditing …
Persistent link: https://www.econbiz.de/10012313805