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Joint audit and accuracy of the auditor's report : an empirical study
Baldauf, Julia; Steckel, Rudolf - In: International journal of economic sciences and applied … 5 (2012) 2, pp. 7-42
This study examines the effects of a joint audit on auditor’s report consensus and accuracy. We investigate whether a joint audit, particularly the report issued, improves an audit’s quality. We measure the audit’s quality using the degree of auditor consensus in the auditor’s report. We...
Persistent link: https://www.econbiz.de/10010039592
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Auditor's industry specialization and disclosure quality of IAS No. 39-related accounts
Chiang, Hsiang-tsai; Lin, Shu-lin - In: Journal of applied finance & banking 2 (2012) 2, pp. 59-98
Following International Accounting Standards (IAS) No. 39, Taiwan implemented the No. 34 and No. 36 Statement of … Financial Accounting Standards (SFAS) that regulate the measurement and disclosure of financial instruments, respectively. Both …
Persistent link: https://www.econbiz.de/10010009120
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Evaluation of the effectiveness of internal audit in Greek hotel business
Karagiorgos, Theofanis; Drogalas, George; Giovanis, Nikolaos - In: International journal of economic sciences and applied … 4 (2011) 1, pp. 19-34
audit and consequently in the business survival and success. -- internal auditing ; accounting ; management ; hotel …
Persistent link: https://www.econbiz.de/10009958069
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Analytical evaluation of cost elements and their influence on productivity of manufacturing firms
Effiong, Sunday Asuquo; Oti, Peter A. - In: Journal of finance and investment analysis 1 (2012) 3, pp. 171-180
This study aimed at establishing the degree of influence of cost elements on the productivity of manufacturing companies. The study made used of a survey research design method and data were obtained through questionnaire and analyzed with the Ordinary Least Square (OLS) method. The study...
Persistent link: https://www.econbiz.de/10010079562
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Oil spillage cost, gas flaring cost and life expectancy rate of the Niger Delta people of Nigeria
Effiong, Sunday A.; Oti, Peter A. - In: Advances in management & applied economics 2 (2012) 2, pp. 211-228
The study examined the degree of influence of oil spillage and gas flaring costs on life expectancy rate of the Niger Delta people of Nigeria. It was intended to survey the life threatening impacts of lost revenue occasioned by oil spillage and gas flaring activities of the Oil and Gas companies...
Persistent link: https://www.econbiz.de/10010009058
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Intellectual capital efficiency : evidence from Bangladesh
Rahman, Sheehan; Ahmend, Jashim Uddin - In: Advances in management & applied economics 2 (2012) 2, pp. 109-146
The study investigates associations, first, between a firm's intellectual capital and market value, and second, between a firm's intellectual capital and financial performance in the context of Bangladeshi companies selected from three different industries - banking, textiles, and...
Persistent link: https://www.econbiz.de/10010009062
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Association between firm-specific characteristics and levels of disclosure of financial information of rural banks in the Ashanti region of Ghana
Agyei-Mensah, Ben A. - In: Journal of applied finance & banking 2 (2012) 1, pp. 69-92
, liquidity, firm size and audit firm size were insignificantly related to the disclosure level. -- financial accounting …
Persistent link: https://www.econbiz.de/10010009111
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Wirtschaftsprüfer-Jahrbuch
Institut Österreichischer Wirtschaftsprüfer, Wien - Wien : Linde; anfangs: Wien : Orac - [19]98(1999) -
Persistent link: https://www.econbiz.de/10008408466
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Assessing accrual accounting reform in Greek public hospitals : an empirical investigation
Eriotis, Nikolaos; Stamatiadis, Filippos; Vasiliou, … - In: International journal of economic sciences and applied … 4 (2011) 1, pp. 153-183
transforming their traditional budgetary cash accounting systems towards a business-like accrual accounting concept. Following the … example of this upcoming managerial trend, the Greek government introduced in 2003 the accrual basis accounting into public … accrual basis accounting standards in the Greek public Health sector. The second goal of the research is to investigate the …
Persistent link: https://www.econbiz.de/10009958063
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Using ants to detect fraudulent financial statements
Katsis, Christos D.; Goletsis, Yorgos; Boufounou, … - In: Journal of applied finance & banking 2 (2012) 6, pp. 73-81
Fraudulent financial reporting is a matter of great social and economic concern. Managers may distort financial statements so as to present their companies more favorably to investors or creditors. On the other hand, auditors are the ones who are expected to identify fraudulent financial...
Persistent link: https://www.econbiz.de/10010118423