Search Results - subject:"External Audit"

The influence of external audit quality on discretionary accruals and real earnings management practices : an analysis of Malaysian firms

Nuhu, Muhammad Shaheer; Zauwiyah Ahmad; Zhee, Lim Ying - In: Asian Academy of Management journal 29 (2024) 2, pp. 211-241

This paper aims to analyse the mitigating effects of external audit quality (EAQ) factors on earnings management (EM … concern on the selection of an external auditor, and investors should take into account the external audit factors when making …

Persistent link: https://www.econbiz.de/10015173742

The contribution of analytical procedures in supporting corporate governance : a field study in Algeria

Farouk, Didaoui Mohamed; Ismail, Boughazi - In: Financial internet quarterly 20 (2024) 3, pp. 91-102

This study aimed to shed light on the contribution of analytical procedures (APs) to supporting corporate governance. This was achieved through a field study in which a questionnaire was created and disseminated to a random sample of external auditors in Algeria. The data collected underwent...

Persistent link: https://www.econbiz.de/10015077041

External audits and official control : what's the difference in their usefulness and credibility?

Rogala, Piotr; Kafel, Piotr; Lapina, Inga - In: Central European Management Journal 32 (2024) 2, pp. 284-300

Purpose The study aims to determine whether audited organizations experience differences between external audits and official controls. Design/methodology/approach A survey among 100 organic food producers was conducted to explore differences regarding the usability of external audits and...

Persistent link: https://www.econbiz.de/10014553011

The perspective of corporate governance on the interactions of internal audit with management and its impact on the internal : external audit linkages

Tiruneh, Dawit Tadesse - In: Copernican Journal of Finance & Accounting : CJF&A 10 (2021) 3, pp. 51-70

Persistent link: https://www.econbiz.de/10012659053

A multi-period optimization model for medicine supply chains using modified interactive multi-objective fuzzy programming

Sugapriya C; Nagarajan, D.; Gobinath, V. M.; Kuppulakshmi V - In: Supply chain analytics 4 (2023), pp. 1-10

The research on multi-period optimization using modified interactive multi-objective fuzzy programming for product complaints in pharmaceutical supply chains is new and evolving. This study proposes and develops an integrated multi-period, multi-objective medicine supply chain model in...

Persistent link: https://www.econbiz.de/10014516535

Is permissioned blockchain the key to support the external audit shift to entirely open innovation paradigm?

Faccia, Alessio; Pandey, Vishal; Banga, Charu - In: Journal of Open Innovation: Technology, Market, and … 8 (2022) 2, pp. 1-22

prove more suitable than the Semi-Open Innovation (SOI) paradigm that currently shapes the external audit field. Some … abductive reasoning and applied modelling methodologies. The analyses demonstrate that the current Semi-Open Innovation external … audit model is inefficient because it has led to market concentration, conflicting interests, and even fraud. Therefore, the …

Persistent link: https://www.econbiz.de/10014329585

Comparison of Selected Elements and Processes within the Activity of European SAIs

Buček, Jan - In: European Financial and Accounting Journal 17 (2022) 1, pp. 45-66

The study reveals that unlike SAIs from more affluent countries, the majority of SAIs from poorer countries opt to include in their audits more frequently also elements of the international comparison. The paper also brings attention to the fact that about half of the examined SAIs adopted...

Persistent link: https://www.econbiz.de/10014547754

Comparison of selected elements and processes within the activity of European SAIs

Buček, Jan - In: European financial and accounting journal : EFAJ 17 (2022) 1, pp. 45-66

Persistent link: https://www.econbiz.de/10013442083

Quality of financial reporting, external audit, earnings power and companies performance : the case of Gulf Corporate Council Countries

Al-smady, Ahnaf Ali - In: Research in globalization 5 (2022), pp. 1-13

quality external audit and financial reporting is important as it will have an effect on the performances of GCC companies. On …

Persistent link: https://www.econbiz.de/10014331039

Is permissioned blockchain the key to support the external audit shift to entirely open innovation paradigm?

Faccia, Alessio; Pandey, Vishal; Banga, Charu - In: Journal of open innovation : technology, market, and … 8 (2022) 2, pp. 1-22

Persistent link: https://www.econbiz.de/10013266335