Search Results - subject:"EXTERNAL AUDIT"

Internal control in accounting research: A review

Chalmers, Keryn; Hay, David; Khlif, Hichem - In: Journal of Accounting Literature 42 (2018) 1, pp. 80-103

In 2001, the US moved to regulate internal control reporting by management and auditors. While some jurisdictions have followed the lead of the US, many others have not. An important question, therefore, is the relevance of internal control to stakeholders. The more specific issue of the...

Persistent link: https://www.econbiz.de/10014839736

Fiscal Transparency, Fiscal Performance and Credit Ratings

Escolano, Julio; Arbatli, Elif - International Monetary Fund (IMF) - 2012

This paper investigates the effect of fiscal transparency on market assessments of sovereign risk, as measured by credit ratings. It measures this effect through a direct channel (uncertainty reduction) and an indirect channel (better fiscal policies and outcomes), and it differentiates between...

Persistent link: https://www.econbiz.de/10011142007

СРАВНИТЕЛЬНО-ПРАВОВОЙ АНАЛИЗ БАНКОВСКОГО АУДИТА (НА ПРИМЕРЕ БАНКА РОССИИ)

ЛЬВОВНА, АРЗУМАНОВА ЛАНА - In: Бизнес в законе. … (2012) 3, pp. 172-177

Ярким примером внутреннего аудита является Служба внутреннего аудита Центрального Банка Российской Федерации, созданная на основании приказа ЦБ РФ от 31.03.1997 г....

Persistent link: https://www.econbiz.de/10011223290

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

’ perceptions about the external audit good practices that should be applied or at least recommended in the context of corporate … 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 …

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

ASSESSMENT OF CREDIT INSTITUTIONS' OPERATIONAL RISKS FROM THE PERSPECTIVE OF EXTERNAL AUDIT

Avram, Veronel; Hetes-Gavra, Roxana; Avram, Alexandru - In: Annals of Faculty of Economics 1 (2012) 2, pp. 539-544

Credit institution\'s operational risk should be evaluated by the external auditor cautiously because it is a risk arising from the way in which the bank\'s global strategy is implemented in practice and how the bank'(tm)s activity is followed step by step by those charged with governance,...

Persistent link: https://www.econbiz.de/10010617421

Fiscal Consolidation in Southeastern European Countries; The Role of Budget Institutions

International Monetary Fund (IMF); International … - 2012

This paper assesses the relative strengths and weaknesses of fiscal institutions in ten Southeastern European countries, using recent benchmarking methodologies developed by FAD. The assessment evaluates each countryâ€™s understanding of the scale of the fiscal adjustment challenge, its...

Persistent link: https://www.econbiz.de/10011242422

Ghana; Joint Staff Advisory Note of the Poverty Reduction Strategy Paper

International Monetary Fund (IMF); International … - 2012

This Joint Staff Advisory Note of the Poverty Reduction Strategy Paper (PRSP) on Ghana reviews the Ghana Shared Growth and Development Agenda (GSGDA) for the period 2010â€“13. The GSGDA comprises three volumes: the policy framework, the costing framework, and the monitoring and evaluation...

Persistent link: https://www.econbiz.de/10011243496

Iceland; Technical Assistance Report on a New Organic Budget Law

International Monetary Fund (IMF); International … - 2012

This technical assistance report on Iceland focuses on a new organic budget law (OBL). In designing a new OBL, it is important to preserve good features of Icelandâ€™s current legal framework for budgeting. At the same time, any new OBL should address the key weaknesses in the Financial...

Persistent link: https://www.econbiz.de/10011244659

Liberia; Public Expenditure and Financial Accountability (PEFA) Assessment

International Monetary Fund (IMF); International … - 2012

At the request of the Government of Liberia (GoL), the IMF Fiscal Affairs Department (FAD) led an external assessment of the central governmentâ€™s public financial management (PFM) systems based on the Public Expenditure and Financial Accountability (PEFA) methodology. The assessment was...

Persistent link: https://www.econbiz.de/10011244830

Samaha, Khaled; Khlif, Hichem - In: Journal of Financial Reporting and Accounting 15 (2017) 2, pp. 158-179

Purpose This paper aims to examine the impact of audit-related attributes and regulatory reforms on timely disclosure as proxied by audit report lag (ARL) in an emerging market setting, namely, Egypt. Design/methodology/approach The paper used the balanced panel data of 372 firm-years...

Persistent link: https://www.econbiz.de/10014869775