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  • Search: subject_exact:"External audit"
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Year of publication
Subject
All
external audit 164 internal audit 100 budget execution 97 External audit 93 budget preparation 92 fiscal policy 85 budget process 84 government finance 84 internal control 79 financial management 78 budget law 77 government finance statistics 77 budget documents 75 fiscal affairs 75 contingent liabilities 74 fiscal affairs department 74 annual budget 70 budget classification 70 budget estimates 69 public debt 69 budget management 68 fiscal risks 68 budget year 66 government budget 66 Fiscal transparency 65 fiscal activities 65 fiscal reporting 65 fiscal data 64 budget documentation 63 quasi-fiscal activities 62 Financial audit 61 Wirtschaftsprüfung 61 Reports on the Observance of Standards and Codes 60 accounting standards 59 government accounts 59 taxation 59 central government budget 58 fiscal position 58 public finance 57 budget document 56
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Online availability
All
Free 153 Undetermined 97 CC license 7
Type of publication
All
Article 151 Book / Working Paper 120
Type of publication (narrower categories)
All
Article in journal 68 Aufsatz in Zeitschrift 68 research-article 36 review-article 9 Article 6 Graue Literatur 3 Non-commercial literature 3 Working Paper 3 Arbeitspapier 2 case-report 2 conceptual-paper 2 technical-paper 2 Conference Paper 1 Conference paper 1 Hochschulschrift 1 Konferenzbeitrag 1 non-article 1 review 1
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Language
All
English 153 Undetermined 117 French 1
Author
All
Lienert, Ian 7 Diamond, Jack 5 Khlif, Hichem 4 Reinstein, Alan 4 Vinten, Gerald 4 Allen, Richard 3 Alves, Sandra 3 Braha, Medina 3 Ismajli, Hysen 3 Kend, Michael 3 Perjuci, Edona 3 Prenaj, Vlora 3 Stewart, Jenny 3 Velte, Patrick 3 Al-smady, Ahnaf Ali 2 Allegrini, Marco 2 Banga, Charu 2 Bota-Avram, Cristina 2 Buček, Jan 2 Chalmers, Keryn 2 Cooper, Barry J. 2 Dabla-Norris, Era 2 Darmadi, Salim 2 Davutyan, Nurhan 2 Dewing, Ian P. 2 Dodor, Jean Baptiste Koffi 2 Du, Jing 2 Faccia, Alessio 2 Farouk, Didaoui Mohamed 2 Fraser, Ian 2 Gavin, Thomas A. 2 Glover, Hubert D. 2 Greco, Giulio 2 Guinnane, Timothy W. 2 Hay, David 2 Hussainey, Khaled 2 Innes, John 2 Ismail, Boughazi 2 Kavut, Lerzan 2 Lander, Gerald H. 2
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Institution
All
International Monetary Fund (IMF) 109 International Monetary Fund 87 Volkswirtschaftliche Fakultät, Ludwig-Maximilians-Universität München 3 Economic Growth Center, Economics Department 1 Faculteit Economie en Bedrijfswetenschappen, Hogeschool-Universiteit Brussel (HUBrussel) 1 Inter-American Development Bank 1
Published in...
All
IMF Staff Country Reports 84 Managerial Auditing Journal 40 IMF Working Papers 24 Journal of financial reporting & accounting : JFRA 5 International journal of auditing : IJA 4 Managerial auditing journal 4 Accounting, Auditing & Accountability Journal 3 Annals of Faculty of Economics 3 Auditing : a journal of practice & theory 3 Journal of Financial Reporting and Accounting 3 MPRA Paper 3 Anale. Seria Stiinte Economice. Timisoara 2 Finance research letters 2 International journal of critical accounting : IJCA 2 International journal of disclosure and governance 2 Istanbul Stock Exchange Review 2 Journal of Accounting Literature 2 Journal of management & governance 2 Managerial Finance 2 Meditari Accountancy Research 2 Problems and perspectives in management : PPM ; international research journal 2 Accounting forum : advancing the interdisciplinary and global connection of accounting research 1 Analele Universitătii Dunărea de Jos Galaţi 1 Annales Universitatis Apulensis Series Oeconomica 1 Annals of University of Craiova - Economic Sciences Series 1 Asia-Pacific journal of financial studies 1 Asian Review of Accounting 1 Asian business & management 1 Asian review of accounting 1 Business Inform 1 Center Discussion Paper 1 Central European Management Journal 1 China Journal of Accounting Studies (CJAS) 1 China journal of accounting studies 1 Copernican Journal of Finance & Accounting : CJF&A 1 Corporate governance : international journal of business in society 1 Corporate social responsibility and environmental management 1 DESA working paper 1 Discussion papers 1 Economic Annals 1
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Source
All
RePEc 137 ECONIS (ZBW) 72 Other ZBW resources 53 EconStor 8 BASE 1
Showing 1 - 50 of 258
 
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The contribution of analytical procedures in supporting corporate governance: A field study in Algeria
Farouk, Didaoui Mohamed; Ismail, Boughazi - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015471782
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External audits and official control : what's the difference in their usefulness and credibility?
Rogala, Piotr; Kafel, Piotr; Lapina, Inga - 2024
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, ebvufind01.dmz1.zbw.eu/10014553011
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The contribution of analytical procedures in supporting corporate governance : a field study in Algeria
Farouk, Didaoui Mohamed; Ismail, Boughazi - 2024
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, ebvufind01.dmz1.zbw.eu/10015077041
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Citizen participation in government audits through digital tools : overview of initiatives from supreme audit institution
Dassen, Nicolás; Lavin, Renzo - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015654236
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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 - 2023
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, ebvufind01.dmz1.zbw.eu/10014516535
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Access to educated workforce and the choice of external audit : international evidence from small and medium enterprises
Farooq, Omar; Bakhadirov, Mukhammadfoik - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015418894
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Pricing opinion shopping : evidence from an emerging debt market
Chung, Heesun; Jo, Jaehee; Sonu, Catherine Heyjung - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015447527
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The impact of excess goodwill on stock market crash risk from an external auditing perspective
Sun, Jingyi; Xia, Pengju; Xue, Li; Wu, Jiangning - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015406765
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Environmental accounting and corporate sustainability reports quality : evidence from Ghana
Cheng, Limei; Sulemana, Inusah; Agyemang, Andrew Osei - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015456082
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Supervisory board, internal control quality, and earnings management
Zheng, Yong; Han, Yue - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015414523
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Is permissioned blockchain the key to support the external audit shift to entirely open innovation paradigm?
Faccia, Alessio; Pandey, Vishal; Banga, Charu - 2022
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014329585
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Quality of financial reporting, external audit, earnings power and companies performance: The case of Gulf Corporate Council Countries
Al-smady, Ahnaf Ali - 2022
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015519968
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Quality of financial reporting, external audit, earnings power and companies performance : the case of Gulf Corporate Council Countries
Al-smady, Ahnaf Ali - 2022
Article
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Comparison of Selected Elements and Processes within the Activity of European SAIs
Buček, Jan - 2022
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014547754
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Comparison of selected elements and processes within the activity of European SAIs
Buček, Jan - 2022
Article
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Is permissioned blockchain the key to support the external audit shift to entirely open innovation paradigm?
Faccia, Alessio; Pandey, Vishal; Banga, Charu - 2022
Open Innovation (OI) models have been studied in many fields. However, the challenges and opportunities of a possible OI paradigm application in external auditing have been under-researched. Recent corporate scandals are currently triggering changes and improvements in the regulatory framework...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013266335
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Do audited firms have a lower cost of debt?
Huq, Asif M.; Hartwig, Fredrik; Rudholm, Niklas - 2022
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013270512
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PCAOB international inspections : updates and extensions
Hong, Philip K.; Kerr, David S.; Wiggins, Casper E. - 2022
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013184340
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Compliance Gatekeepers
Eckstein, Asaf; Shapira, Roy - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015057332
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The impact of remote auditing on audit quality : the moderating role of technology readiness
Alma'aitah, Ruba Taleb; Al-Hajaya, Krayyem; Sawan, Nedal; … - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015107937
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Reduced audit quality acts : a review and organizational model
Hyatt, Troy A.; Prawitt, Douglas F.; Stubbs, Kyle M. - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014532544
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Audit committee research : where do we stand, and where do we go from here?
Hermanson, Dana R.; Hurley, Patrick J.; Obermire, Kara M. - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015051797
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Digital transformation in Vietnam : the impacts on external auditors and their practices
Phuong Thi Nguyen; Kend, Michael; Dung Quang Le - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015127391
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Financial ecological environment and internal audit outsourcing: Evidence from survey in China
Du, Jing; Li, Wanfu; Lin, Bin; Wu, Donghui - 2021
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015615968
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Financial ecological environment and internal audit outsourcing : evidence from survey in China
Du, Jing; Li, Wanfu; Lin, Bin; Wu, Donghui - 2021
This paper examines the determinants of internal audit outsourcing from the macro perspective of financial ecological environment. We find that in regions with a poor financial ecological environment, firms are more likely to outsource internal audit and more inclined to outsource to other...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013256422
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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 - 2021
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012659053
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Some considerations on external audits of SDG implementation
Le Blanc, David; Guillán Montero, Aránzazu - 2020
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013273876
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Contribution à l'étude des faiblesses du système de contrôle interne : déterminants de divulgation et de correction dans le contexte tunisien
Ben Abdennebi, Abir - 2020
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012661538
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The objectivity of accounting professionals based in India
Bailey, Cristina; Brody, Richard G.; Gupta, Gaurav; … - 2023
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014333389
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Influence of ownership structure on the choice of Big Four independent auditors
Pereira, Vanessa de Carvalho; Pereira, Antonio Gualberto; … - 2023
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014326561
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The importance of external audit in detecting abnormalities and fraud in the financial statements of public enterprises in Kosovo
Ismajli, Hysen; Perjuci, Edona; Prenaj, Vlora; Braha, Medina - 2019
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015435756
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The importance of external audit in detecting abnormalities and fraud in the financial statements of public enterprises in Kosovo
Ismajli, Hysen; Perjuci, Edona; Prenaj, Vlora; Braha, Medina - 2019
This paper focuses on determinants and their impact on the audit of public enterprises in Kosovo. In addition, it analyzes the impact of audit quality on improving the transparency and accountability of those enterprises. The study also assesses factors that affect the effectiveness and...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012264741
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The importance of external audit in detecting abnormalities and fraud in the financial statements of public enterprises in Kosovo
Ismajli, Hysen; Perjuci, Edona; Braha, Medina; Prenaj, Vlora - 2019
Article
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Managing competing institutional logics in governance of public-sector entities in Tanzania
Mzenzi, Siasa Issa; Gaspar, Abeid Francis - 2022
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013275559
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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 - 2022
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013454843
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Key audit risks and audit procedures during the initial year of the COVID-19 pandemic : an analysis of audit reports 2019-2020
Kend, Michael; Nguyen, Lan Anh - 2022
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013407307
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Cyber-security incidents and audit quality
Rosati, Pierangelo; Gogolin, Fabian; Lynn, Theo - 2022
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013370845
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Financial statement misrepresentation : the role of internal and external audit
Lois, Petros; Drogalas, George; Karagiorgos, Alkiviadis; … - 2022
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013193854
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Impact of audit committee characteristics and external audit quality on firm performance : evidence from India
Alahdal, Waleed M.; Hashim, Hafiza Aishah - 2022
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012939848
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The construction of audit partner's judgment
Miledi, Alia - 2022
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012887690
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The role of audit and credit rating agencies in the assessment of company creditworthniess with special focus on banks
Jemović, Mirjana; Đorđević, Milica; Radojičić, Jelena - 2018
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012267246
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External Audit of Public Finance in Function of Macroeconomic Stability
Ljubisavljević, Snežana; Grbić, Milka - 2017
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011920387
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The determinants of auditor selection in terms of firm and IPO characteristics : evidence from BIST
Aslan, Ertan; Aslanertik, Banu Esra - 2017
This study mainly aims to measure the impact of firm characteristics and ipo characteristics on external auditor selection, by examining a sample from BIST firms over the period 2009 to 2013. It was investigated that the firm age, firm size, foreign ownership, international diversification,...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011757694
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The effectiveness of monitoring mechanisms for constraining earnings management : a literature survey for a conceptual framework
Faiza Saleem; Mohd Norfian Alifiah; Muhammad Sohail Tahir - 2016
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011781593
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Ownership concentration and board features as determinants of related party transactions : evidence from GCC countries
Desoky, Abdelmohsen M.; Mousa, Gehan A.; Yassin, Mohamed; … - 2020
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012512230
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Accountability in the Ghanaian local governance structure : probing the role of external auditing
Maama, Haruna; Marimuthu, Ferina - 2020
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012513788
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Management of financial statements auditing in the Visegrad Group contries
Hinke, Jana; Gezo, Michal; Smutka, Luboš; … - 2020
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012298847
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Internal control in accounting research: A review
Chalmers, Keryn; Hay, David; Khlif, Hichem - 2019
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015650162
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Internal control in accounting research: A review
Chalmers, Keryn; Hay, David; Khlif, Hichem - 2018
Article
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Experimental evidence on external auditor reliance on the internal audit
Quick, Reiner; Henrizi, Philipp - 2019
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012128812
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Main Problems and Prospects of Audit Development in Ukraine
Sobolev Volodymyr M.; Slyunina Tatyana L.; Rosit Tetyana V. - 2013
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10010726753
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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
2013
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011243067
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Niger; Public Expenditure and Financial Accountability (PEFA) Assessment
2013
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011243444
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Togo; Technical Assistance Report: Launch of the Project for Strengthening Public Financial Management
2013
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011243753
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