Search Results - subject:"Audit efficiency"

Information sharing between tax and statutory auditors : implications for tax audit efficiency

Blaufus, Kay; Schöndube, Jens Robert; Wielenberg, Stefan - In: The European accounting review 33 (2024) 2, pp. 545-568

Persistent link: https://www.econbiz.de/10014584351

The relationship of internal auditors’ characteristics with external auditors’ reliance and its impact on audit efficiency: Empirical evidence from Indonesian government institutio...

Usman, Rudy; Rohman, Abdul; Ratmono, Dwi - In: Cogent Business & Management 10 (2023) 1, pp. 1-17

level of external auditors' reliance, and the audit efficiency so it has not fully described how the external auditors make … decisions to rely on internal audit work, which has an impact on audit efficiency. Therefore, the current study aims to fill the … between the level of external auditors' reliance and the audit efficiency. This study is conducted in government organizations …

Persistent link: https://www.econbiz.de/10014527859

The relationship of internal auditors' characteristics with external auditors' reliance and its impact on audit efficiency : empirical evidence from Indonesian government instituti...

Usman, Rudy; Rohman, Abdul; Ratmono, Dwi - In: Cogent business & management 10 (2023) 1, pp. 1-17

Persistent link: https://www.econbiz.de/10014470015

Is artificial intelligence improving the audit process?

Fedyk, Anastassia; Hodson, James; Khimich, Natalya; … - In: Review of accounting studies 27 (2022) 3, pp. 938-985

Persistent link: https://www.econbiz.de/10013457396

Strategic interactions between tax and statutory auditors and different information regimes: Implications for tax audit efficiency

Blaufus, Kay; Schöndube, Jens Robert; Wielenberg, Stefan - 2020

ambiguous effect, and for mediumpowered tax auditor incentives and firms that place a high weight on book income, tax audit … efficiency increases if the tax auditor has access to additional information. In the latter case, we find that granting the tax …

Persistent link: https://www.econbiz.de/10012149258

Strategic interactions between tax and statutory auditors and different information regimes : implications for tax audit efficiency

Blaufus, Kay; Schöndube, Jens Robert; Wielenberg, Stefan - 2020

Persistent link: https://www.econbiz.de/10012149013

Determining Efficiency of Auditing the Marketing Activity

Goferber Yuliya V. - In: Business Inform (2013) 10, pp. 311-316

The article considers the essence, determination and assessment of efficiency of the audit of the marketing activity. It studies the existing practice and quality of independent examination with the purpose of identification of advantages and shortcomings. As a result, the article identifies...

Persistent link: https://www.econbiz.de/10010713926