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69.886  Articles
1 of 6.990 pages  |  10  records  |  more records»
This study aims to provide empirical evidence regarding the quality of auditors obtained from audit findings and the performance of local government apparatus in producing audit findings at the Central Government Inspectorate. The research method used is ... see more

The study aims to provide evidence that competency, independence, and accountability influenced the audit quality with professional auditor ethics as moderating variable. The method used in this study is associative research with a quantitative approach. ... see more

The duty of auditor is examining and providing an opinion on the fairness of the financial statements of a business entity based on determining standards. Based on the foregoing, the auditor must maintain audit quality. This study aims to analyze the effe... see more

This paper aimed at reviewing literature on the effect of mandatory auditor rotation on audit quality by bringing out the mediating effect of auditor independence on this relationship. The review utilized published papers and articles on various accountin... see more

The importance of internal audits for the pharmaceutical company, which is indicated in the guidelines for good practices in pharmacy (in particular, GMP, GDP).The issue of selection, training, grading, certification and continuous improvement of the audi... see more

Purpose: This research aims to examine the influence of auditor switching, KAP reputation, and workload on the audit quality with the effectiveness of the audit committee as a moderating variable.Method: This research uses the companies listed as LQ 45 on... see more

Audit failure practices have been the headlines in the past decade. At the same time, auditing is associated with high stress and over-timed work. However, a concern regarding the importance of audit quality rises nowadays. This research aims to find the ... see more

This study aims to examine the effect of client pressure and audit tenure on audit quality with auditor independence as a moderating variable in the Public Accounting Firm (KAP) in Makassar. The data in this study were obtained from each KAP in Makassar C... see more

An effective quality management system is a prerequisite for the effective and successful operation of any modern enterprise, including pharmaceutical companies. It is generally accepted that in such systems, the internal audit process is an important and... see more

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