Search Results - subject:"Audit practices"

What you see is what you get? : building confidence in ESG disclosures for sustainable finance through external assurance

Boiral, Olivier; Brotherton, Marie-Christine; Talbot, David - In: Business ethics, the environment & responsibility 33 (2024) 4, pp. 617-632

Persistent link: https://www.econbiz.de/10015097514

The role of auditing in corporate governance practice in emerging economies: insights from South African state-owned enterprises (SOEs)

Adebayo, Adeyemi; Ackers, Barry - In: Meditari Accountancy Research 32 (2024) 7, pp. 171-196

, applicable to South African SOEs, conforms with best practices. Secondly, to determine the extent to which the audit practices of … best audit practices. Findings The findings suggest that South African SOEs appear to have adopted and implemented best … audit practices to enhance the quality of their accountability in relation to their corporate governance practices, as …

Persistent link: https://www.econbiz.de/10015353811

The emergence of audit data analytics in existing audit spaces : findings from three technologically advanced audit and assurance service markets

Kend, Michael; Nguyen, Lan Anh - In: Qualitative research in accounting & management 19 (2022) 5, pp. 540-563

Persistent link: https://www.econbiz.de/10013454843

Government investments commitment to internal audit requirements : the case of Jordan

Aladwan, Mohammad Suleiman; Alhawatmeh, Omer - In: International journal of accounting, auditing and … 18 (2022) 3/4, pp. 306-327

The study aims to examine the commitment of government companies to international internal auditing standards. The study employs both qualitative and quantitative research methods in addressing the problem of the study. To achieve the study objective, the researchers distributed a questionnaire...

Persistent link: https://www.econbiz.de/10014286026

CHALLENGES OF INTERNAL AUDIT IN THE CURRENT CRISIS

Florina, Popa Adriana; Ludovica, Breban; Leonica, Bochis - In: Annals of Faculty of Economics 1 (2013) 1, pp. 1354-1362

literature and showing the dimensions and the internal audit practices internationally. Therefore, we conducted a research based …

Persistent link: https://www.econbiz.de/10010685583

Investigation of External Audit’s Good Practices in the Context of Corporate Governance - Evidence from Romania

Boţa-Avram, Cristina - In: Journal of Knowledge Management, Economics and … 2 (2012) 1, pp. 7-7

governance. This present study also aims to detect the current applicability of the proposed external audit practices tested … point in developing an integrated framework of good audit practices, including external audit practices and offering, in the … same time, potential suggestions for enhancing external audit practices in the corporate governance’s area, an area which …

Persistent link: https://www.econbiz.de/10010542300

Impact of corporate governance on information security practices in (UK) financial industry

Kala Sethupathy, D.S.; Preston, David - 2010

) trails are increasingly becoming a partof general audit practices within these UK financial industries. IS and IT audit …

Persistent link: https://www.econbiz.de/10009463283

The use of business risk audit perspectives by non-Big 4 audit firms

Buuren, Joost van; Koch, Christopher; Nieuw Amerongen, … - In: Auditing : a journal of practice & theory 33 (2014) 3, pp. 105-128

Persistent link: https://www.econbiz.de/10010407812

Can an auditor ever be a first responder to financial frauds?

Stevenson Smith, G. - In: Journal of Financial Crime 19 (2012) 3, pp. 291-304

Purpose – A first responder to a crisis acts by stabilizing the situation and preventing further losses to victims. The purpose of this paper is to explore the issue of whether auditors can act as first responders to a financial fraud. Design/methodology/approach – This paper reviews...

Persistent link: https://www.econbiz.de/10014865528

METHODS OF MEASURING THE PERFORMANCE OF INTERNAL AUDIT

BOTA-AVRAM, Cristina; POPA, Ioan; STEFANESCU, Cristina - In: The Annals of the "Stefan cel Mare" University of … 10 (2010) Special, pp. 137-146

and the right methods to measure it. Based over an analysis of the most recently internal audit practices at leading …

Persistent link: https://www.econbiz.de/10008852595