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Internal auditors' selection for sustainable competitive advantage

Ilias, Azleen; Baidi, Nasrudin; Ghani, Erlane K. - In: International journal of accounting, auditing and … 19 (2023) 1, pp. 71-100

This study aimed to investigate the factors in selecting internal auditors in public listed companies (PLCs) and non-public listed companies (Non-PLCs) and the role of internal auditors. Specifically, it aimed to look at the perceptions of specific coursework and topics, students' experiential...

Persistent link: https://www.econbiz.de/10014286328

Examining the role of personality traits, digital technology skills and competency on the effectiveness of fraud risk assessment among external auditors

Ridzuan, Nurul Izzaty Mat; Said, Jamaliah; Razali, … - In: Journal of risk and financial management : JRFM 15 (2022) 11, pp. 1-14

In accordance with ISA 240, it is the responsibility of external auditors to obtain reasonable assurance that financial statements are free from material misstatement, whether caused by fraud or error. Recently, the auditing profession in Malaysia has been significantly challenged by the...

Persistent link: https://www.econbiz.de/10013475215

Do foreign ownership, executive incentives, corporate social responsibility activity and audit quality affect corporate tax avoidance?

Putri, Vidiyanna Rizal; Nor Balkish Zakaria; Said, Jamaliah - In: Indian journal of corporate governance 16 (2023) 2, pp. 218-239

Persistent link: https://www.econbiz.de/10014635226

Effect of brainstorming and expertise on fraud risk assessment

Mohd-Daniel Mohd-Nassir; Zuraidah Mohd Sanusi; Ghani, … - In: International journal of economics and financial issues … 6 (2016) 4, pp. 62-67

Persistent link: https://www.econbiz.de/10011781995

Insights on management commentary in financial reports : the views of users, preparers and auditors

Redmayne, Nives Botica; Laswad, Fawzi; Ehalaiye, Dimu; … - In: Meditari accountancy research 31 (2023) 4, pp. 817-840

Persistent link: https://www.econbiz.de/10014362594

An assessment of the impact of IFRS adoption on public sector audit fees and autid effort : some evidence of the transition costs on changes in reporting regimes

Redmayne, Nives Botica; Laswad, Fawzi - In: Australian accounting review 23 (2013) 1, pp. 88-99

Persistent link: https://www.econbiz.de/10009755689

Assessing going concern : the practical value of corporate failure models and auditors' perceptions

Kuruppu, Nirosh; Laswad, Fawzi; Oyelere, Peter B. - In: Pacific accounting review 24 (2012) 1, pp. 33-50

Persistent link: https://www.econbiz.de/10009562351