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Small firm auditing using the analytical procedures (APs) in a politically challenging context

Abu Alia, Muiz; Abdeljawad, Islam; Rashid, Mamunur; … - In: International journal of Islamic and Middle Eastern … 17 (2024) 2, pp. 328-344

Persistent link: https://www.econbiz.de/10014547054

The moderating effect of audit quality and COVID-19 on the dividend payout-firm performance relationship : Egypt evidence

Diab, Ahmed; Abdelazim, Samir Ibrahim; Aly, Saleh Aly Saleh - In: Cogent business & management 11 (2024) 1, pp. 1-18

This study examines the moderating influence of audit quality on the relationship between dividend payout and corporate … payout and audit quality has an insignificant influence on financial performance, which indicates the low quality of audits … contributes to the literature by examining the moderating influence of audit quality on the association between dividend payout …

Persistent link: https://www.econbiz.de/10014534534

Culture as a hiring criterion : systemic discrimination in a procedurally fair hiring process

Meurs, Dominique; Puhani, Patrick A. - In: Labour economics : an international journal 87 (2024), pp. 1-12

Persistent link: https://www.econbiz.de/10014534645

Delegation in hiring : evidence from a two-sided audit

Cowgill, Bo; Perkowski, Patryk - 2024

Firms increasingly delegate job screening to third-party recruiters, who must not only satisfy employers' demand for different types of candidates, but also manage yield by anticipating candidates' likelihood of accepting offers. We study how recruiters balance these objectives in a novel,...

Persistent link: https://www.econbiz.de/10014534663

Work overload, work-life balance and auditors' turnover intention : the moderating role of motivation

Alves, Iryna; Limão, Miguel; Lourenço, Sofia M. - In: Australian accounting review : AAR 34 (2024) 1, pp. 4-28

Persistent link: https://www.econbiz.de/10014535063

Does audit committee busyness affect financial restatement? : evidence from audit committee share ownership

Bhuiyan, Md. Borhan Uddin; Opare, Solomon; Ahmed, Zahir - In: Australian accounting review : AAR 34 (2024) 1, pp. 29-54

Persistent link: https://www.econbiz.de/10014535067

Zombie firms and disclosures in the expanded audit report

Muñoz-Izquierdo, Nora; Jiménez Mazarío, José Manuel; … - In: Review of managerial science : RMS 18 (2024) 6, pp. 1519-1555

Persistent link: https://www.econbiz.de/10014552616

A theory of auditability for allocation mechanisms

Grigoryan, Aram; Möller, Markus - 2024

In centralized mechanisms and platforms, participants do not fully observe each others' type reports. Hence, if there is a deviation from the promised mechanism, participants may be unable to detect it. We formalize a notion of auditabilty that captures how easy or hard it is to detect...

Persistent link: https://www.econbiz.de/10014552995

Mapping the landscape of internal auditing effectiveness study : a bibliometric approach

Handoyo, Sofik - In: Cogent business & management 11 (2024) 1, pp. 1-30

In this bibliometric analysis, the study explores the evolution of internal auditing and its transformation from a basic financial oversight function to a critical entity that manages various aspects of organizational culture, IT challenges, risk management and more. The study emphasizes the...

Persistent link: https://www.econbiz.de/10014535292

Accounting reporting complexity, audit engagement partner mandatory rotation, and audit quality

Chen, Clement; Liu, Zhenfeng; Tang, Wenye; Tuo, Ling - In: The journal of corporate accounting & finance 35 (2024) 2, pp. 157-170

Persistent link: https://www.econbiz.de/10014535570