Journal articles on the topic 'Audit'
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Aleliūnas, Irmantas, and Zenona Atkočiūnienė. "Informacijos auditas kitų audito rūšių kontekste." Informacijos mokslai 54 (January 1, 2010): 7–16. http://dx.doi.org/10.15388/im.2010.0.3178.
Full textPečiulytė, Indrė, and Juozas Ruževičius. "Kokybės auditas: koncepcija ir metodologijos tobulinimas." Informacijos mokslai 68 (January 1, 2014): 23–43. http://dx.doi.org/10.15388/im.2014..3922.
Full textKasper, Matthias, and James Alm. "Audits, audit effectiveness, and post-audit tax compliance." Journal of Economic Behavior & Organization 195 (March 2022): 87–102. http://dx.doi.org/10.1016/j.jebo.2022.01.003.
Full textPurnomo, Hanny, and Yustrida Bernawati. "Pengaruh Efektivitas Komite Audit, Efektivitas Internal Audit dan Kualitas Audit terhadap Pengungkapan Sukarela." E-Jurnal Akuntansi 30, no. 4 (April 23, 2020): 861. http://dx.doi.org/10.24843/eja.2020.v30.i04.p05.
Full textChui, Lawrence, Oksana Kim, and Byron J. Pike. "The Effect of Audit Duality on Audit Quality." Journal of International Accounting Research 19, no. 2 (April 17, 2020): 65–89. http://dx.doi.org/10.2308/jiar-19-523.
Full textIrawan, Denny. "SAMPLING AUDIT OF THE TAX AUDIT IN INDONESIA." Scientium Law Review (SLR) 1, no. 2 (December 30, 2022): 13–21. http://dx.doi.org/10.56282/slr.v1i2.148.
Full textHegazy, Mohamed, and Hekmat Ebrahim. "Are joint audits associated with higher audit quality?" Corporate Ownership and Control 19, no. 2 (2022): 204–16. http://dx.doi.org/10.22495/cocv19i2art16.
Full textGuryel, E., K. Acton, and S. Patel. "Auditing Orthopaedic Audit." Annals of The Royal College of Surgeons of England 90, no. 8 (November 2008): 675–78. http://dx.doi.org/10.1308/003588408x318147.
Full textDunne, Declan, Nikhil Lal, Nagarajan Pranesh, Michael Spry, Christopher Mcfaul, and Paul Rooney. "Surgical audit: are we not closing the loop?" International Journal of Health Care Quality Assurance 31, no. 8 (October 8, 2018): 966–72. http://dx.doi.org/10.1108/ijhcqa-06-2017-0109.
Full textHima, Zakaria, Wan Sallha Yusoff, and Ummi Naiemah binti Saraih. "The Effect of Joint Audit on Audit Quality: The Perceptions of Accountant Exports and Banking Mangers in Algeria." South Asian Journal of Social Sciences and Humanities 5, no. 1 (February 4, 2024): 129–43. http://dx.doi.org/10.48165/sajssh.2024.5108.
Full textFauziyyah, Zahra Ismi, and Praptiningsih Praptiningsih. "PENGARUH AUDIT FEE,AUDIT TENURE,DAN ROTASI AUDIT TERHADAP KUALITAS AUDIT." Monex Journal Research Accounting Politeknik Tegal 9, no. 1 (January 30, 2020): 1–17. http://dx.doi.org/10.30591/monex.v9i1.1232.
Full textWang, Yanyan, Lisheng Yu, and Yuping Zhao. "The Association between Audit-Partner Quality and Engagement Quality: Evidence from Financial Report Misstatements." AUDITING: A Journal of Practice & Theory 34, no. 3 (October 1, 2014): 81–111. http://dx.doi.org/10.2308/ajpt-50954.
Full textKoldovskyi, Artem. "Corporate social responsibility audit: Theoretical aspects." Risk Governance and Control: Financial Markets and Institutions 5, no. 3 (2015): 135–44. http://dx.doi.org/10.22495/rgcv5i3c1art5.
Full textNurwulan, Liza Laila, and Helen Maulida. "HOW DO REMOTE AUDIT AND CLIENT COMPANY SIZE AFFECT AUDIT FEES?" Jurnal Riset Akuntansi Kontemporer 15, no. 1 (April 3, 2023): 108–13. http://dx.doi.org/10.23969/jrak.v15i1.6596.
Full textKUSMAYASARI, Dewi, Ana Fitriyatul BILGIES, Damayanti DAMAYANTI, and Judi SUHARSONO. "The Influence of Audit Fee, Independence, and Competency On Audit Quality." Journal of Governance, Taxation and Auditing 1, no. 4 (April 30, 2023): 425–33. http://dx.doi.org/10.38142/jogta.v1i4.653.
Full textD’Agosto, Elena, Marco Manzo, Stefano Pisani, and Filippo Maria D’Arcangelo. "The Effect of Audit Activity on Tax Declaration." Public Finance Review 46, no. 1 (April 5, 2017): 29–57. http://dx.doi.org/10.1177/1091142117698035.
Full textBarghathi, Yasser, Esinath Ndiweni, and Alhashmi Aboubaker Lasyoud. "Joint audit, audit market concentration, and audit quality: Perceptions of stakeholders in the UAE." Corporate Ownership and Control 17, no. 2 (2020): 32–45. http://dx.doi.org/10.22495/cocv17i2art3.
Full textHaak, Marcel, Michelle Muraz, and Roland Zieseniß. "Joint Audits: Does the Allocation of Audit Work Affect Audit Quality and Audit Fees?" Accounting in Europe 15, no. 1 (January 2, 2018): 55–80. http://dx.doi.org/10.1080/17449480.2018.1440611.
Full textReichborn-Kjennerud, Kristin, and Åge Johnsen. "Performance Audits and Supreme Audit Institutions’ Impact on Public Administration: The Case of the Office of the Auditor General in Norway." Administration & Society 50, no. 10 (December 31, 2015): 1422–46. http://dx.doi.org/10.1177/0095399715623315.
Full textBills, Kenneth L., Lauren M. Cunningham, and Linda A. Myers. "Small Audit Firm Membership in Associations, Networks, and Alliances: Implications for Audit Quality and Audit Fees." Accounting Review 91, no. 3 (July 1, 2015): 767–92. http://dx.doi.org/10.2308/accr-51228.
Full textSetiyawan, Dany. "Pengaruh Penerapan Remote Audit pada Kualitas Audit Internal Pasca Pandemi Covid-19." Owner 8, no. 3 (June 30, 2024): 2158–67. http://dx.doi.org/10.33395/owner.v8i3.2234.
Full textSarsengali Xalmuratovich, Bayjanov, and Utegenova Sarbinaz Turdimuratovna. "AUDIT QUALITY CONTROL: METHODS OF EXTERNAL QUALITY CONTROL OF AUDIT WORK." International Journal of Business, Law, and Education 2, no. 2 (June 29, 2021): 58–62. http://dx.doi.org/10.56442/ijble.v2i2.18.
Full textSartono, Mohammad Ali. "Kualitas Audit Didasarkan Pada Isu-Isu Keahlian Dan Profesionalisme Auditor." Manajerial 9, no. 2 (August 20, 2017): 83. http://dx.doi.org/10.31479/m.v9i2.25.
Full textGunawan, Yuliana, Yunita Christy, Se Tin Se Tin, and Livia Jonathan. "The Influence Of Independent Board Of Commissioners, Audit Committee, And Audit Quality On Tax Avoidance." BALANCE: Economic, Business, Management and Accounting Journal 18, no. 1 (January 29, 2021): 42. http://dx.doi.org/10.30651/blc.v18i1.6495.
Full textde Jong, Bas, Steven Hijink, and Lars in ’t Veld. "Mandatory Audit Firm Rotation for Listed Companies: The Effects in the Netherlands." European Business Organization Law Review 21, no. 4 (August 3, 2020): 937–66. http://dx.doi.org/10.1007/s40804-020-00193-w.
Full textZhao, Liang, and Chuiyong Zheng. "Study on Third-Party supervision of Major Ecological Ecological Projects Auditing Based on Principal-agent Theory." E3S Web of Conferences 79 (2019): 03009. http://dx.doi.org/10.1051/e3sconf/20197903009.
Full textChoi, Jong-Hag, Chansog (Francis) Kim, Jeong-Bon Kim, and Yoonseok Zang. "Audit Office Size, Audit Quality, and Audit Pricing." AUDITING: A Journal of Practice & Theory 29, no. 1 (May 1, 2010): 73–97. http://dx.doi.org/10.2308/aud.2010.29.1.73.
Full textRatag, Billy Johan Herman, Simson Werimon, and Syarifudin. "Pengaruh Pengalaman Audit, Keahlian Audit, Tekanan Ketaatan, Dan Kompleksitas Tugas Terhadap Audit Judgment Auditor (Studi Pada BPK-RI Perwakilan Provinsi Papua Barat)." JFRES: Journal of Fiscal and Regional Economy Studies 4, no. 1 (March 30, 2021): 23–31. http://dx.doi.org/10.36883/jfres.v4i1.54.
Full textIqbal, H. J., and P. Pidikiti. "Audit of Orthopaedic Audits in an English Teaching Hospital: Are We Closing the Loop?" Open Orthopaedics Journal 4, no. 1 (June 11, 2010): 188–92. http://dx.doi.org/10.2174/1874325001004010188.
Full textAl-Faruqi, Radian Atho'. "PENGARUH PROFITABILITAS, LEVERAGE, KOMITE AUDIT DAN KOMPLEKSITAS AUDIT TERHADAP AUDIT DELAY." Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit 7, no. 1 (February 24, 2020): 25. http://dx.doi.org/10.12928/j.reksa.v7i1.2264.
Full textAlibekova, B., and A. Maksot. "The international and domestic practice of coordinated audit." ECONOMIC SERIES OF THE BULLETIN OF THE L.N. GUMILYOV ENU, no. 3 (2022): 218–27. http://dx.doi.org/10.32523/2789-4320-2022-3-218-227.
Full textDahlia, Lia, and Ellyn Octavianty. "PENGARUH KOMPETENSI, INDEPENDENSI, DAN PROFESIONAL AUDITOR TERHADAP KUALITAS AUDIT." JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) 2, no. 1 (July 1, 2016): 16–37. http://dx.doi.org/10.34204/jiafe.v2i1.534.
Full textKadous, Kathryn. "The Effects of Audit Quality and Consequence Severity on Juror Evaluations of Auditor Responsibility for Plaintiff Losses." Accounting Review 75, no. 3 (July 1, 2000): 327–41. http://dx.doi.org/10.2308/accr.2000.75.3.327.
Full textAndrianto, Nico, Iwan Purwanto Sudjali, and R. Luki Karunia. "Assessing the development of performance audit methodology in the supreme audit institution: The case of Indonesia." Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara 7, no. 1 (June 28, 2021): 19–37. http://dx.doi.org/10.28986/jtaken.v7i1.554.
Full textKhalid, Muhammad Kamran, Mujtaba Hassan Agha, Syed Tasweer Hussain Shah, and Muhammad Naseer Akhtar. "Conceptualizing Audit Fatigue in the Context of Sustainable Supply Chains." Sustainability 12, no. 21 (November 3, 2020): 9135. http://dx.doi.org/10.3390/su12219135.
Full textLe, Thi Thu Ha, and Thanh Thuy Pham. "Assessment of the quality of the audits of Vietnamese commercial banks financial statements." Mezhdunarodnaja jekonomika (The World Economics), no. 3 (March 1, 2021): 232–38. http://dx.doi.org/10.33920/vne-04-2103-06.
Full textKyung, Jongsoo. "A study on strengthening the positive function of self-audit through cooperative audit of local public corporations and institutions." Korean Association for Local Public Enterprises 18, no. 2 (December 31, 2022): 23–42. http://dx.doi.org/10.24020/kjlpe.2022.18.2.23.
Full textBezrodnyi, Mikhailo. "DETERMINATION OF AUDIT TIME OF QUALITY MANAGEMENT SYSTEMS." Avtoshliakhovyk Ukrayiny, no. 3 (259) ’ 2019 (October 17, 2019): 8–15. http://dx.doi.org/10.33868/0365-8392-2019-3-259-8-15.
Full textMuhamad Rafly Herdiansyah, Dirvi Surya Abbas, Imam Hidayat, and Mohammad Zulman Hakim. "PENGARUH FEE AUDIT, AUDIT TENURE, ROTASI AUDIT DAN UKURAN PERUSAHAAN TERHADAP KUALITAS AUDIT." Akuntansi 1, no. 4 (November 15, 2022): 121–34. http://dx.doi.org/10.55606/jurnalrisetilmuakuntansi.v1i4.116.
Full textHudáková Stašová, Lenka. "Assessment of Audit Activities in the Public Administration with a Focus on the Types of Audits : Practice in the Public Sector of the V4 Countries." Pénzügyi Szemle = Public Finance Quarterly 67, no. 3 (2022): 448–62. http://dx.doi.org/10.35551/pfq_2022_3_8.
Full textGandía, Juan L., and David Huguet. "Differences in audit pricing between voluntary and mandatory audits." Academia Revista Latinoamericana de Administración 31, no. 2 (June 4, 2018): 336–59. http://dx.doi.org/10.1108/arla-01-2016-0007.
Full textTharu, Anil. "Effect of Tax Audit on Tax Compliance." June-July 2024, no. 44 (June 4, 2024): 29–41. http://dx.doi.org/10.55529/jcfmbs.44.29.41.
Full textElder, Randal J., Suzanne Lowensohn, and Jacqueline L. Reck. "Audit Firm Rotation, Auditor Specialization, and Audit Quality in the Municipal Audit Context." Journal of Governmental & Nonprofit Accounting 4, no. 1 (December 1, 2015): 73–100. http://dx.doi.org/10.2308/ogna-51188.
Full textAkresh, Abraham D. "A Risk Model to Opine on Internal Control." Accounting Horizons 24, no. 1 (March 1, 2010): 65–78. http://dx.doi.org/10.2308/acch.2010.24.1.65.
Full textBieliaieva, Nataliia. "Internatiоnal practice оf the cоncepts use оf “HR audit”, “staff audit”, “persоnnel audit”." Economics. Ecology. Socium 3, no. 3 (September 30, 2019): 94–101. http://dx.doi.org/10.31520/2616-7107/2019.3.3-11.
Full textFauzi, Ahmad, and Ach Faqih Supandi. "Perkembangan Audit Syariah Di Indonesia." Jurnal Istiqro 5, no. 1 (January 30, 2019): 24. http://dx.doi.org/10.30739/istiqro.v5i1.339.
Full textStankevič, Evelina. "Performance audit analysis done by the national audit office of Lithuania." Buhalterinės apskaitos teorija ir praktika, no. 14 (December 18, 2013): 41–51. http://dx.doi.org/10.15388/batp.2013.13441.
Full textPizzini, Mina, Shu Lin, and Douglas E. Ziegenfuss. "The Impact of Internal Audit Function Quality and Contribution on Audit Delay." AUDITING: A Journal of Practice & Theory 34, no. 1 (June 1, 2014): 25–58. http://dx.doi.org/10.2308/ajpt-50848.
Full textNabila, Farhah, and Siti Hartinah. "Determinan Kualitas Audit Dengan Tenure Audit Sebagai Variabel Moderasi." Jurnal Akuntansi dan Governance 2, no. 1 (July 16, 2021): 40. http://dx.doi.org/10.24853/jago.2.1.40-52.
Full textNurcahyani, Widy, Abdul Haeba Ramli, Ayu Lestari, and Heru Kreshna Reza. "Influence Audit Fee, Tenure Audit And KAP Rotation On Audit Quality." Jurnal Ilmiah Akuntansi Kesatuan 11, no. 3 (December 30, 2023): 613–24. http://dx.doi.org/10.37641/jiakes.v1i1.1259.
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