Výsledky vyhľadávania - "AUDIT trails"

Tax Knowledge Diffusion Through Shared Audit Partners: Evidence From China.

Autori: Lim, Chee Yeow Shevlin, Terry Wang, Kun a ďalší

Zdroj: Journal of Accounting, Auditing & Finance. Apr2025, Vol. 40 Issue 2, p486-524. 39p.

Predmety: *AUDIT trails, *INHERITANCE & transfer tax, *TAX auditing, *AUDITING fees, *TAX rates, *AUDITING, *TAX planning

Synchronizing BIM cost models and bills of quantities for lifecycle audit trail cost management.

Autori: Chong, Heap-Yih Zhang, Yufan Lee, Cen Ying a ďalší

Zdroj: Engineering Construction & Architectural Management (09699988). 2025, Vol. 32 Issue 10, p6566-6592. 27p.

Predmety: *AUDIT trails, *QUALITY assurance, *COST estimates, *COST control, *ORGANIZATIONAL accountability, *CONSTRUCTION management, BUILDING information modeling

Geografický termín: CHINA

The Influence of SIAM, Data Efficiency and Accuracy, Audit Transparency, and Management Accountability on Smart Governance with Good Governance as a Mediating Variable.

Autori: Amin, Rofikul Kurniawan, Setia Budi Suprayitno, Adi

Zdroj: Journal of Economics & Digital Business / Jurnal Ekonomi dan Bisnis Digital (MINISTAL). Aug2025, Vol. 4 Issue 3, p183-194. 12p.

Predmety: *MANAGEMENT information systems, *AUDIT trails, *INFORMATION resources management, *GOVERNMENT agencies, LEAST squares

Geografický termín: THAILAND

Foreign labor and audit quality: Evidence from newly hired H‐1B visa holders.

Autori: Frost, Tracie Jing, Jiao Shang, Longfei a ďalší

Zdroj: Contemporary Accounting Research. Jun2024, Vol. 41 Issue 2, p842-871. 30p.

Predmety: *AUDITING, *AUDIT trails, *FOREIGN workers, *WORK visas, *ACCOUNTING firms, *OFFICES

Understanding Decision‐Making Dynamics Among Families of Frail Elderly ICU Patients: A Qualitative Study.

Autori: Ali, Sayed Ibrahim Shaban, Mostafa

Zdroj: Nursing in Critical Care. Nov2025, Vol. 30 Issue 6, p1-12. 12p.

Predmety: *FAMILIES & psychology, *AUDIT trails, *CRITICALLY ill, *PATIENTS, *QUALITATIVE research, *RESEARCH funding, *PATIENT-family relations, *CULTURE, *INTERVIEWING, *TERMINATION of treatment, *NEGOTIATION, *QUESTIONNAIRES, *FAMILIES, *DECISION making, *EMOTIONS, *FAMILY roles, *UNCERTAINTY, *TERTIARY care, *JUDGMENT sampling, *ETHICAL problems, *FAMILY attitudes, *THEMATIC analysis, *SOUND recordings, *ETHICS, *RITES & ceremonies, *PRAYER, *RESEARCH methodology, *TRUST, *SPIRITUALITY, *INTENSIVE care units, *DATA analysis software, *INTERGENERATIONAL relations, *HOPE

Geografický termín: SAUDI Arabia

AUDIT SAMPLING – A TOOL TO BALANCE AUDIT PRECISION AND COST.

Autori: Koleva, Branimira¹ branimirakoleva@ue-varna.bg

Zdroj: Economic Archive / Narodnostopanski Arhiv. 2025, Issue 2, p67-88. 22p.

Predmety: *AUDIT trails, *GLOBAL Financial Crisis, 2008-2009, *AUDITORS, *AUDITING, JUDGMENT (Psychology)

The Importance of Business Development Incentives to Audit Partners: Evidence from the Propensity to Issue Modified Opinions to Group-Affiliated Audit Clients.

Autori: Fung, Simon Yu Kit Jiang, Like Pittman, Jeffrey a ďalší

Zdroj: Auditing: A Journal of Practice & Theory. May2025, Vol. 44 Issue 2, p103-129. 27p.

Predmety: *AUDIT trails, *INVESTORS, *BUSINESS development, MILITARY personnel, REPUTATION

MAQASID SHARIAH PARAMETERS TO RE-DESIGN POLICY PERFORMANCE FINTECH LENDING SHARIA IN INDONESIA.

Autori: Fikriawan, Suad Husen Ismail, Faisal Bin Mahmudah, Siti Nur a ďalší

Zdroj: JURNAL MINDS: Manajemen Ide dan Inspirasi. Jun2025, Vol. 12 Issue 1, p375-382. 8p.

Predmety: *AUDIT trails, *FINANCIAL technology, *CONSUMERS, PEER-to-peer lending, ISLAMIC law

Influence of IFRS Adoption on Earnings Management Through the Moderating Role of Audit Quality: Evidence from KSA and UAE.

Autori: Saleh, Ahmed Fadhil Ellouz, Siwar Abdullah, Ridha Ali

Zdroj: Management & Accounting Review. Apr2025, Vol. 24 Issue 1, p99-126. 28p.

Predmety: *AUDIT trails, *EARNINGS management, *EMERGING markets, *AUDITING, *TOTAL quality management

Enhancing auditors' professional skepticism through nudges: an eye-tracking experiment.

Autori: Gajewski, Jean-François Heimann, Marco Léger, Pierre-Majorique a ďalší

Zdroj: Accounting & Business Research. Jun2025, Vol. 55 Issue 4, p426-444. 19p.

Predmety: *NUDGE theory, *AUDIT trails, *AUDITING, BEHAVIORAL sciences, SOCIAL norms, EYE tracking

The dark side of close proximity to supply chain partners: Evidence from auditing practices in China.

Autori: Wen, Hai Jiang, Zhiqian Xiao, Min

Zdroj: Accounting & Finance. Jun2025, Vol. 65 Issue 2, p1399-1427. 29p.

Predmety: *AUDITING fees, *AUDIT trails, *SUPPLY chains, *CORPORATE governance, *AUDITORS

On Skepticism in the Practice of the Profession of Auditor.

Autori: Petraşcu, Daniela Cetină, Ionel Marius

Zdroj: Studies in Business & Economics. Apr2025, Vol. 20 Issue 1, p213-227. 15p.

Predmety: *AUDIT trails, *AUDITING standards, *INTERNAL auditors, *INTERNAL auditing, *FRAUD

Korporácia: INSTITUTE of Internal Auditors 072558976

The Impact of Audit Technology on Audit Task Outcomes: Evidence for Technology‐Based Audit Techniques*.

Autori: Eulerich, Marc Masli, Adi Pickerd, Jeffrey a ďalší

Zdroj: Contemporary Accounting Research. Summer2023, Vol. 40 Issue 2, p981-1012. 32p.

Predmety: *AUDIT trails, *AUDITING, *INTERNAL auditing, *INTERNAL auditors, *AUDITORS

Preliminary Evidence on the Impact of the Felt Presence of Peers on Auditor Skeptical Judgment and Action in a Remote Work Setting.

Autori: Dannemiller, Steve¹ (AUTHOR)

Zdroj: Behavioral Research in Accounting. Spring2025, Vol. 37 Issue 1, p21-38. 18p.

Predmety: *AUDIT trails, *TELECOMMUTING, *TECHNOLOGICAL innovations, *AUDITORS, GROUP facilitation (Psychology), STATISTICAL power analysis

Exploring the impact of organizational culture on governance transparency in audit firms: evidence from the United Arab Emirates emerging market.

Autori: ElKelish, Walaa Wahid Hussain, Atia Al Mahameed, Muhammad a ďalší

Zdroj: Journal of Applied Accounting Research. 2025, Vol. 26 Issue 2, p281-305. 25p.

Predmety: *AUDIT trails, *CORPORATE culture, *ORGANIZATIONAL governance, *ACCOUNTING standards, *FINANCIAL statements

الگوی مفهومی تردید حرفه ای حسابرسان با استفاده از تحلیل دلفی.

Alternate Title: A Conceptual Model of Professional Skepticism in Auditors: A Delphi Analysis.

Autori: سید احمد سیدزاده مهدی علی نژاد سا&#1585 علیرضا فضل زاده a ďalší

Zdroj: Accounting & Auditing Review. 2025, Vol. 32 Issue 1, p198-223. 26p.

Predmety: *AUDIT trails, *AUDITING standards, *AUDITING fees, *PROFESSIONAL ethics, *FRAUD, JUDGMENT (Psychology), REPUTATION, CULTURAL competence

Short Horizon for Audit Partner and Audit Quality: Evidence From a Dual-Rotation Regime.

Autori: Mazza, Tatiana Azzali, Stefano Reichelt, Kenneth J. a ďalší

Zdroj: Journal of Accounting, Auditing & Finance. Feb2025, p1.

Predmety: *AUDIT trails, *AUDITORS, *AUDITING, *BUSINESS enterprises, TACIT knowledge, ROTATIONAL motion

The Bayesian Approach to Audit Evidence: Quantifying Statistical Evidence Using the Bayes Factor.

Autori: Derks, Koen de Swart, Jacques Wagenmakers, Eric-Jan a ďalší

Zdroj: Auditing: A Journal of Practice & Theory. Feb2025, Vol. 44 Issue 1, p55-71. 17p.

Predmety: *AUDIT trails, *AUDITING procedures, *AUDITING standards, FREQUENTIST statistics, BAYESIAN field theory

Partner wealth and audit quality: evidence from the United States.

Autori: Jiang, John Xuefeng He, Shaohua Wang, K. Philip

Zdroj: Review of Accounting Studies. Mar2025, Vol. 30 Issue 1, p702-737. 36p.

Predmety: *AUDIT trails, *AUDITING fees, *FINANCIAL statements, *MARKET value, *AUDITING

Korporácia: UNITED States. Securities & Exchange Commission

Stock market openness and audit fees: evidence from the inclusion of China A-shares in the MSCI emerging markets index.

Autori: Yuan, Rongli Luo-Yang, Lisha Xia, Shengjie

Zdroj: Accounting & Business Research. Feb2025, Vol. 55 Issue 2, p156-187. 32p.

Predmety: *INVESTORS, *AUDIT trails, *EMERGING markets, *INSTITUTIONAL ownership (Stocks), *INTERNAL auditing, *AUDITING