earnings quality and stresses the moderating impact of corporate governance. We focus on accounting-based earnings quality …

Audit fees are deemed as one of the factors that might influence the perceptions of public toward external auditors …. The problem statement concentrated if there is a significant relationship between audit fees and audit quality through the … mediators: total assets, origin of company, audit-firm size, complexity of operation in a company and auditor industry based on …

level of external auditors' reliance, and the audit efficiency so it has not fully described how the external auditors make … decisions to rely on internal audit work, which has an impact on audit efficiency. Therefore, the current study aims to fill the … research gap by analyzing the relationship among the internal auditors' characteristics, external auditors' reliance and audit …

of interpenetration of accounting and control functions and their deep integration due to shift of the control centres … of economic objects using target indicators, norms and regulations, estimates and the data of operational accounting … operational accounting, which must be systemic and cover all business processes, since it influences the functioning of the whole …

This paper presents empirical evidence on applied analysis interdependences with created accounting policies and … financial indicators, non financial indicators, enterprise resource planning and management accounting insight frequencies …. Recently, standard setters (International Accounting Standards Board and International Federation of Accountants) have …

, audit type, firm’s size, firm’s return and leverage) with earnings management practices. The study applies a comprehensive …

(UEFA) have influenced the auditing fees charged to football clubs. In addition, it explores the determinants of audit fees … a panel data regression with the clubs fix effect to estimate the determinants of audit fees in football clubs. Our … findings revealed an increase of audit fees after the implementation of FFP regulations. On top of that, audit fees were …

implicitly the quality of accounting and audit services, the efforts concerning these aspects have lately intensified, and a … multitude of elements that influence quality in audit and the accounting profession are analyzed and interpreted by many authors …, may influence the quality of audit. The purpose of this paper is to stress out the connection between ethical principles …