Search Results - subject:"EXTERNAL AUDIT" - EconBiz

External audit quality and ownership structure: interaction and impact on earnings management of industrial and commercial Tunisian sectors

Kouaiba, Amel; Jarbouib, Anis - In: Journal of Economics, Finance and Administrative Science 19 (2014) 37, pp. 78-89

This article emphasizes the significance of researching the cross effect of using jointly external audit quality and … examine the effect of external audit quality and ownership structure on the discretionary accruals for the whole sample. We … provides empirical evidence on the cross effect of external audit quality variables and capital concentration on earnings …

Persistent link: https://www.econbiz.de/10011094111

External audit quality and ownership structure: interaction and impact on earnings management of industrial and commercial Tunisian sectors

Kouaib, Amel; Jarboui, Anis - In: Journal of Economics, Finance and Administrative Science 19 (2014) 37, pp. 78-89

This article emphasizes the significance of researching the cross effect of using jointly external audit quality and … examine the effect of external audit quality and ownership structure on the discretionary accruals for the whole sample. We … provides empirical evidence on the cross effect of external audit quality variables and capital concentration on earnings …

Persistent link: https://www.econbiz.de/10011859364

External audit quality and ownership structure : interaction and impact on earnings management of industrial and commercial Tunisian sectors

Kouaib, Amel; Jarboui, Anis - In: Journal of economics, finance & administrative science 19 (2014) 37, pp. 78-89

This article emphasizes the significance of researching the cross effect of using jointly external audit quality and … examine the effect of external audit quality and ownership structure on the discretionary accruals for the whole sample. We … provides empirical evidence on the cross effect of external audit quality variables and capital concentration on earnings …

Persistent link: https://www.econbiz.de/10011872966

Main Problems and Prospects of Audit Development in Ukraine

Sobolev Volodymyr M.; Slyunina Tatyana L.; Rosit Tetyana V. - In: Business Inform (2013) 11, pp. 324-328

The article analyses influence of the world crisis phenomena upon the national economy, shows a significant necessity of using international reporting standards. It justifies a necessity of strengthening financial control, the goal of which is to detect shortcomings in financial reports and...

Persistent link: https://www.econbiz.de/10010726753

Uganda; Fifth Review Under The Policy Support Instrument And Request For Program Extension: Staff Report; Press Release on the Executive Board Discussion; and Statement by the Executive Director for Uganda

International Monetary Fund (IMF); International … - 2013

Uganda has benefited from international reserve accumulation. The fiscal stance is tighter mainly owing to delays in execution of a large hydropower project. A suspension of budget support owing to theft of donor funds has curtailed spending plans and hurt growth prospects. The authorities have...

Persistent link: https://www.econbiz.de/10011243067

Niger; Public Expenditure and Financial Accountability (PEFA) Assessment

International Monetary Fund (IMF); International … - 2013

be reflected in the scores of subsequent assessments. However, the progress of the external audit will continue to depend …

Persistent link: https://www.econbiz.de/10011243444

Togo; Technical Assistance Report: Launch of the Project for Strengthening Public Financial Management

International Monetary Fund (IMF); International … - 2013

This article discusses the mission to strengthen the financial system of the Republic of Togo. The European Union Delegation and the Fiscal Affairs Department of the IMF signed a technical agreement with the Togolese government. According to the project, a communication program and a training...

Persistent link: https://www.econbiz.de/10011243753

Mali; Technical Assistance Report

International Monetary Fund (IMF); International … - 2013

This Technical Assistance Report for Mali examines the performance of its public expenditure management system. The IMF report suggests that payments arrears can possibly be monitored overtime through the financial management system (PRED), based on the validation of invoices. The principle of...

Persistent link: https://www.econbiz.de/10011243801

Libya; Technical Assistance Reportâ€”Public Financial Management Reform Priorities in the New Environment

International Monetary Fund (IMF); International … - 2013

Libya faces a number of challenges to establishing a robust, efficient, and transparent public financial management system. There is a need to establish a clear macrofiscal policy framework. The Sovereign Wealth Fund (SWF) should be a financing fund system with clear and rigid inflow and outflow...

Persistent link: https://www.econbiz.de/10011243870

ОСНОВНЫЕ ПРОБЛЕМЫ И ПЕРСПЕКТИВЫ РАЗВИТИЯ АУДИТА В УКРАИНЕ

МИХАЙЛОВИЧ, СОБОЛЕВ ВЛАДИМИР; … - In: Бизнес Информ (2013) 3, pp. 324-328

В статье проанализировано влияние мировых кризисных явлений на национальную экономику, отражена существенная необходимость применения международных...

Persistent link: https://www.econbiz.de/10011248948

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