Search Results - subject:"AUDITING"

Environmental governance as a mediating and moderating variable between environmental auditing and sustainable performance

Abdulhussein, Azher Subhi; Abbas, Ali Abdulhassan - In: Foundations of Management : the journal of Warsaw … 17 (2025) 1, pp. 7-24

environmental auditing (EA) and sustainable performance (SP) in Al-Noura factory, Karbala, Iraq. The impact of environmental … auditing upon improving the sustainable performance and the role of EG in increasing the responsibility among the industries … confirmed the mediator role played by EG between environmental auditing and sustainable performance. Based on the study outcomes …

Persistent link: https://www.econbiz.de/10015410386

Auditing standards and the persistence of the audit expectations gap : evidencing the absence of French "exceptionalism"

Jedidi, Imen; Humphrey, Christopher - In: International journal of auditing : IJA 29 (2025) 1, pp. 34-52

Persistent link: https://www.econbiz.de/10015337376

Diffusion theory, economic consequences, and adoption of international standards on auditing around the world

Elmghaamez, Ibrahim Khalifa; Ntim, Collins G.; Yekini, … - In: Journal of international accounting, auditing and taxation 56 (2024), pp. 1-19

Persistent link: https://www.econbiz.de/10015065968

Experience of Kazakhstan in implementation of international standards in auditing : healthcare sector

Sembiyeva, Lyazzat; Bekturova, Arman; Saparova, Botakoz; … - In: Montenegrin journal of economics 19 (2023) 4, pp. 187-198

Persistent link: https://www.econbiz.de/10014429349

Comments of the AFAANZ Auditing and Assurance Standards Committee on proposed International Standard on Auditing 570 (revised) going concern

Harding, Noel; Hay, David; Dharmasiri, Prabashi; Fu, Yi; … - In: Accounting and finance 64 (2024) 3, pp. 3157-3172

Persistent link: https://www.econbiz.de/10015164651

The influence of E-auditing adoption on internal audit department performance amid COVID-19 in Saudi Arabia

Mujalli, Abdulwahab - In: Cogent business & management 11 (2024) 1, pp. 1-27

business and how its performance is measured, with Electronic Auditing (E-auditing) emerging as a pivotal element in improving …, so to enhance performance, E-auditing is now imperative. The purpose of the study is to evaluate E-auditing in the public … employs a quantitative approach, utilizing a self-administered survey questionnaire to collect data from E-auditing users in …

Persistent link: https://www.econbiz.de/10014538808

Ethics-based AI auditing : a systematic literature review on conceptualizations of ethical principles and knowledge contributions to stakeholders

Laine, Joakim; Minkkinen, Matti; Mäntymäki, Matti - In: Information & management : the international journal of … 61 (2024) 5, pp. 1-22

Persistent link: https://www.econbiz.de/10015081282

Changing the boundaries of public sector auditing

Grossi, Giuseppe; Hay, David; Kuruppu, Chamara; Neely, … - In: Journal of public budgeting, accounting & financial … 35 (2023) 4, pp. 417-430

Persistent link: https://www.econbiz.de/10014430439

Institutional pressures and environmental management accounting system adoption : evidence from Malaysian public listed companies

Nirman Noor Afiqi Mat Yusoh; Tuan Zainun Tuan Mat; … - In: Asian journal of accounting & governance 19 (2023), pp. 1-13

Persistent link: https://www.econbiz.de/10014287860

The role of public auditing in delegated governance

Leixnering, Stephan; Höllerer, Markus A.; Polzer, Tobias; … - In: Journal of accounting and public policy 49 (2025), pp. 1-12

Persistent link: https://www.econbiz.de/10015333603