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112.197  Articles
1 of 11.221 pages  |  10  records  |  more records»
This study aims to examine individual factors such as locus of control (LOC), level of education, Machiavellianism and ethical reasoning that may influence the behavior of auditors in conflict situations. The survey was conducted by using questionnaires t... see more

Fraud is an act of fraud with a mechanism of action that is planned and carried out individually, in groups or in collaboration with other parties. The auditor profession is responsible for fraud detection. Increased emphasis on the grading system is need... see more

AbstractThe use of active learning tools such as simulations in accounting education are increasingly stressed by accounting educationalists locally and abroad. This study highlights the benefits of using simulations and how their challenges can be mitiga... see more

In this article background and topicality of educational audit in Ukraine are analyzed. Limitation of the received information when using the quality standards as uniform basis of audit is noted. Thereof necessity of improving the mechanism of educational... see more

Auditing is the branch of accounting that allows exercising control over the operations carried out by the company and can be a prior or subsequent control and that is where the Forensic Audit appears, to make the appropriate subsequent review of the acts... see more

This study aims to test the influence of educational background, capacity, integrity, and conflict of role in the audit team on audit quality of government internal auditors in Aceh. This study is a hypothesis testing research. The population were 299 aud... see more

 The information revolution, where the evolution of technology has a pervasive impact on all aspects of life and business, is upon us. The private sector has embraced new technologies, presenting opportunities while also giving rise to new risks. Alt... see more

Inclusive education aims to identify and minimise barriers to learning and maximise learner participation in the education system. With a focus on the use of information and communication technologies in the South African primary education system, this st... see more

This paper seeks to empirically investigate the board of director’s education and its impact on the firm’s financial reporting quality of listed financial institutions in Nigeria. The data used was from 2012-2014. A static panel data analysis of the sampl... see more

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