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ICT in auditing : impact of audit quality norms on interpersonal interactions
Kacanski, Slobodan - In: European financial and accounting journal : EFAJ 11 (2016) 4, pp. 39-64
conditions under which the necessity for establishing interactions and relations between auditors of different ranks become …
Persistent link: https://www.econbiz.de/10011706639
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Fonctionnement et efficacité du comité d’audit : une analyse des interactions entre les participants
Compernolle, Tiphaine - Université Paris-Dauphine (Paris IX) - 2011
black box by analyzing the interactions between participants. The approach is comprehensive, based on analysis of 59 … central actor in this strategy. Interactions between attendees are the consequences of these strategic behaviours. Trust … results of implicit negotiations between participants during their interactions: between trust and risk, between transparency …
Persistent link: https://www.econbiz.de/10010705808
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FINANCIAL AUDIT IN AN ARENA CONTEXT. AN ANALYSIS AT THE MESO-LEVEL
Turlea, Eugeniu; Stefanescu, Aurelia; Mocanu, Mihaela - In: Annales Universitatis Apulensis Series Oeconomica 1 (2010) 12, pp. 32-32
decision-making processes. The authors conclude that there is a variety of interactions in the financial auditfield and that …
Persistent link: https://www.econbiz.de/10008775996
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External investigations and disciplinary sanctions against auditors: The impact on audit quality
De Fuentes, Cristina; Illueca, Manuel; … - In: SERIEs - Journal of the Spanish Economic Association 6 (2015) 3, pp. 313-347
In this paper, we provide empirical evidence for the impact of disciplinary sanctions imposed on Spanish auditing firms and their engagement partners. The disciplinary sanctions resulted from external investigations, which revealed misapplications of auditing standards. In particular, we...
Persistent link: https://www.econbiz.de/10011650306
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Theoretical Considerations on the Influence of Ethical Principles on Audit Quality, Between Objectivity and Responsibility of the Accounting Profession
Pascu, Ana-Maria - In: CES Working Papers 4 (2012) 4, pp. 795-808
Although no method yet has been found to guarantee the optimum quality level for the financial information users, and 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...
Persistent link: https://www.econbiz.de/10012017046
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Risk-based approach and quality of independent audit using structure equation modeling: Evidence from Vietnam
In: European Research on Management and Business Economics … 28 (2022) 3, pp. 1-11
This study considers factors affecting to audit performance by risk-based approach (RBA) as well as audit quality in Vietnam. In addition, the study also examines the relationship between RBA and quality of independent audit firms. A descriptive survey research was adopted using both...
Persistent link: https://www.econbiz.de/10014525671
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Error reports in the light of error management climate, task complexity and personnel composition
Haid, Marco; Graschitz, Sabine; Heimerl, Peter - In: International Journal of Business and Economic Sciences … 12 (2019) 3, pp. 14-23
Purpose: This study examines the impact of error management climate, task complexity and personnel composition on the willingness to report errors in audit firms. A high willingness to report errors enables the proper conduction of an audit and is associated with higher organizational...
Persistent link: https://www.econbiz.de/10012622956
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New insights on audit quality
Wang, Ya-Fang - In: International Journal of Business and Economic Sciences … 13 (2020) 1, pp. 21-28
Purpose: The mechanism of dual attestation system is to enhance audit quality through bonding legal liability of two signing partners. However, an intense debate regarding the retention or abolition of dual attestation system was discussed in recent years, because the amended Accountant Act have...
Persistent link: https://www.econbiz.de/10012622971
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Internal audit functions and audit outcomes: Evidence from Indonesia
Dzikrullah, Achmad Dzulfikar; Harymawan, Iman; Ratri, … - In: Cogent Business & Management 7 (2020) 1, pp. 1-21
The internal audit function is important to minimize the occurrence of fraudulent financial statements and provide assurance and independent consultation for decision-making. The purpose of this study is to analyze the relationship of the quality of internal audit team (internal audit function)...
Persistent link: https://www.econbiz.de/10012657123
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The impacts of interaction of audit litigation and ownership structure on audit quality
Al Abdullah, Riyadh Jassim; Al-Ani, Mawih Kareem - In: Future Business Journal 7 (2021) 1, pp. 1-14
This study examines the impact of the interactions of audit litigation and ownership structure on audit quality by Big …
Persistent link: https://www.econbiz.de/10012664367