Artículos de revistas sobre el tema "Auditors' reports"
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Brown, Veena L. "The Effects of Manager-Auditor Affiliation and PCAOB Inspection Reports on Audit Committee Members' Auditor Selection". Current Issues in Auditing 11, n.º 1 (1 de septiembre de 2016): P1—P10. http://dx.doi.org/10.2308/ciia-51611.
Texto completoFakhfakh, Mondher. "The Islamic harmonization of consolidated auditors’ reports". Journal of Islamic Accounting and Business Research 11, n.º 3 (2 de enero de 2020): 647–73. http://dx.doi.org/10.1108/jiabr-08-2017-0114.
Texto completoBrouwer, Arjan, Peter Eimers y Henk Langendijk. "The relationship between key audit matters in the new auditor's report and the risks reported in the management report and the estimates and judgments in the notes to the financial statements". Maandblad Voor Accountancy en Bedrijfseconomie 90, n.º 12 (15 de diciembre de 2016): 580–613. http://dx.doi.org/10.5117/mab.90.31228.
Texto completoFakhfakh, Mondher. "The harmonization of audit reports of Islamic banks". Journal of Islamic Accounting and Business Research 8, n.º 2 (10 de abril de 2017): 203–28. http://dx.doi.org/10.1108/jiabr-05-2014-0016.
Texto completoFarah Freihat, Abdel Razaq, Ismail Hamad Al-Shaar y Ayda Farhan. "Code of ethics for professional accountants and change the external auditor: A study of the emerging markets". Corporate Ownership and Control 18, n.º 3 (2021): 201–12. http://dx.doi.org/10.22495/cocv18i3art16.
Texto completoSon, Myungsoo, Hakjoon Song y Youngkyun Park. "PCAOB Inspection Reports and Shareholder Ratification of the Auditor". Accounting and the Public Interest 17, n.º 1 (1 de mayo de 2017): 107–29. http://dx.doi.org/10.2308/apin-51802.
Texto completoKrishnan, Jagan y Yinqi Zhang. "Auditor Litigation Risk and Corporate Disclosure of Quarterly Review Report". AUDITING: A Journal of Practice & Theory 24, s-1 (1 de diciembre de 2005): 115–38. http://dx.doi.org/10.2308/aud.2005.24.s-1.115.
Texto completoPobrić, Amira. "Emphasis of Matter paragraph in auditor's reports on financial statements of listed companies in Bosnia and Herzegovina". Ekonomski izazovi 13, n.º 25 (2024): 45–56. http://dx.doi.org/10.5937/ekoizazov2425043p.
Texto completoMediawati, Elis. "The Influence of Auditor Ethics and Auditor Experience on Company Financial Reports". International Journal of Business, Law, and Education 4, n.º 2 (30 de noviembre de 2023): 1270–81. http://dx.doi.org/10.56442/ijble.v4i2.316.
Texto completoGoicoechea, Estibaliz, Fernando Gómez-Bezares y José Vicente Ugarte. "Improving Audit Reports: A Consensus between Auditors and Users". International Journal of Financial Studies 9, n.º 2 (29 de abril de 2021): 25. http://dx.doi.org/10.3390/ijfs9020025.
Texto completoAbbott, Lawrence J., Katherine A. Gunny y Tracey Chunqi Zhang. "When the PCAOB Talks, Who Listens? Evidence from Stakeholder Reaction to GAAP-Deficient PCAOB Inspection Reports of Small Auditors". AUDITING: A Journal of Practice & Theory 32, n.º 2 (1 de diciembre de 2012): 1–31. http://dx.doi.org/10.2308/ajpt-50374.
Texto completoKusuma, Ida Bagus Kade Diva Jati Darma y Ni Luh Sari Widhiyani. "Pengaruh Independensi, Komitmen Organisasi dan Gaya Kepemimpinan Transformasional pada Kinerja Auditor di Kantor Akuntan Publik Se-Provinsi Bali". BUDGETING : Journal of Business, Management and Accounting 5, n.º 1 (31 de diciembre de 2023): 457–75. http://dx.doi.org/10.31539/budgeting.v5i1.7615.
Texto completoAsti Nasution, Shabrina Tri, Idhar Yahya, Prihatin Lumbanraja y Erwin Abubakar. "ASSESSING THE AUDITOR'S WORKLOAD THROUGH PROFESSIONAL SKEPTICISM". Proceedings of International Conference on Finance Economics and Business (ICOFEB) 1 (30 de diciembre de 2023): 0014. http://dx.doi.org/10.29103/icofeb.v1i-.459.
Texto completoTriandi, Triandi, Arief Fahmi y Nindha Hafidza Putri. "Analisis Kemampuan Profesional Dan Independensi Auditor Internal Terhadap Kualitas Laporan Audit Pada PDAM Tirta Pakuan Kota Bogor". Jurnal Ilmiah Akuntansi Kesatuan 3, n.º 2 (1 de agosto de 2015): 130–37. http://dx.doi.org/10.37641/jiakes.v3i2.855.
Texto completoKaplan, Steven E. y David D. Williams. "Do Going Concern Audit Reports Protect Auditors from Litigation? A Simultaneous Equations Approach". Accounting Review 88, n.º 1 (1 de agosto de 2012): 199–232. http://dx.doi.org/10.2308/accr-50279.
Texto completoJubarah, Sufyan Salameh. "External Auditor Role in Auditing the Extent of Jordanian Industrial Public Shareholding Companies Compliance in Disclosing about Sustainability Reports Dimensions". International Journal of Economics and Finance 10, n.º 6 (30 de mayo de 2018): 193. http://dx.doi.org/10.5539/ijef.v10n6p193.
Texto completoGeiger, Marshall A. y K. Raghunandan. "Bankruptcies, Audit Reports, and the Reform Act". AUDITING: A Journal of Practice & Theory 20, n.º 1 (1 de marzo de 2001): 187–95. http://dx.doi.org/10.2308/aud.2001.20.1.187.
Texto completoEttredge, Michael, James Heintz, Chan Li y Susan Scholz. "Auditor Realignments Accompanying Implementation of SOX 404 ICFR Reporting Requirements". Accounting Horizons 25, n.º 1 (1 de marzo de 2011): 17–39. http://dx.doi.org/10.2308/acch.2011.25.1.17.
Texto completoCarcello, Joseph V. y Terry L. Neal. "Audit Committee Characteristics and Auditor Dismissals following “New” Going-Concern Reports". Accounting Review 78, n.º 1 (1 de enero de 2003): 95–117. http://dx.doi.org/10.2308/accr.2003.78.1.95.
Texto completoHavasi, Rodabeh y Roya Darabi. "The Effect of Auditor’s Industry Specialization on the Quality of Financial Reporting of the Listed Companies in Tehran Stock Exchange". Asian Social Science 12, n.º 8 (7 de julio de 2016): 92. http://dx.doi.org/10.5539/ass.v12n8p92.
Texto completoAbdulahad, Alaa Fareed. "The ability to reduce the expectation gap between financial reporting users and auditors: an analytical study of audit offices in Iraq". Economic Annals-ХХI 188, n.º 3-4 (10 de mayo de 2021): 174–81. http://dx.doi.org/10.21003/ea.v188-20.
Texto completoVanstraelen, Ann. "Going-Concern Opinions, Auditor Switching, and the Self-Fulfilling Prophecy Effect Examined in the Regulatory Context of Belgium". Journal of Accounting, Auditing & Finance 18, n.º 2 (abril de 2003): 231–54. http://dx.doi.org/10.1177/0148558x0301800204.
Texto completoMnif, Dr Yosra y Abdul Star Abdul Jabar Salamn. "The role of joint auditing to improving the quality of the electronic auditor's report in Iraqi banks". INTERNATIONAL JOURNAL OF RESEARCH IN SOCIAL SCIENCES & HUMANITIES 12, n.º 03 (2022): 327–47. http://dx.doi.org/10.37648/ijrssh.v12i03.020.
Texto completoSaleh, Hameed Ali, Ali Razzaq Ali, Abbas Naser Saadoon Almshabbak, Hussein Kadhim Sharaf, Hussein Falah Hasan y Ali Saad Alwan. "The impact of auditor-client range on audit quality and timely auditor report". Corporate and Business Strategy Review 5, n.º 1, special Issue (2024): 329–35. http://dx.doi.org/10.22495/cbsrv5i1siart7.
Texto completoHurley, Patrick J. y Brian W. Mayhew. "Market Reactions to a High-Quality Auditor and Managerial Preference for Audit Quality". AUDITING: A Journal of Practice & Theory 38, n.º 4 (1 de julio de 2019): 131–49. http://dx.doi.org/10.2308/ajpt-52478.
Texto completoHancu-Budui, Andreea y Ana Zorio-Grima. "New Public Governance and Public Value Co-creation: The Case of the European Court of Auditors Environmental Audits". Revista de Contabilidad 27, n.º 2 (1 de julio de 2024): 275–87. http://dx.doi.org/10.6018/rcsar.519241.
Texto completoGray, Glen L., Jerry L. Turner, Paul J. Coram y Theodore J. Mock. "Perceptions and Misperceptions Regarding the Unqualified Auditor's Report by Financial Statement Preparers, Users, and Auditors". Accounting Horizons 25, n.º 4 (1 de diciembre de 2011): 659–84. http://dx.doi.org/10.2308/acch-50060.
Texto completoCrucean, Andreea Claudia. "THE INFORMATION CONTENT OF AUDIT OPINION FOR USERS OF FINANCIAL STATEMENTS". Oradea Journal of Business and Economics 4, n.º 2 (septiembre de 2019): 91–101. http://dx.doi.org/10.47535/1991ojbe081.
Texto completoSoepriyanto, Gatot, Meiryani Meiryani, Aretha Amelia y Jajat Sudrajat. "The effect of workload and burnout on auditor performance during the COVID-19 pandemic". Journal of Governance and Regulation 12, n.º 1 (2023): 8–21. http://dx.doi.org/10.22495/jgrv12i1art1.
Texto completoHendrian, Hendrian, Rini Dwiyani Hadiwidjaja y Eko Suwardi. "Antecedent Factors on an Auditors' Attitude Towards Conducting an Intended Qualified Audit". Journal of Finance and Banking Review Vol. 2 (4) Oct-Dec 2017 2, n.º 4 (21 de diciembre de 2017): 08–21. http://dx.doi.org/10.35609/jfbr.2017.2.4(2).
Texto completoSaluy, Amad Badawi, Novawiguna Kemalsari, Unang Toto Handiman, Peby Arwiya, Ahmad Faridi, Bustanul Arifin Caya y Haliansyah Machmud. "Human Resources Perspective: Audit Fee, Internal Control, and Audit Materiality Affect Auditor Switching". WSEAS TRANSACTIONS ON BUSINESS AND ECONOMICS 21 (24 de octubre de 2023): 21–34. http://dx.doi.org/10.37394/23207.2024.21.3.
Texto completoJaber, Sattar y Samah Hussein. "دور فحص التقارير المتكاملة للاستدامة في جودة عمل مراقب الحسابات". Al Kut Journal of Economics and Administrative Sciences 16, n.º 50 (15 de marzo de 2024): 1–19. http://dx.doi.org/10.29124/kjeas.1650.01.
Texto completoHutagaol, Kartini. "PENGARUH PROFESIONAL AUDITOR TERHADAP KUALITAS AUDITOR". Jurakunman (Jurnal Akuntansi dan Manajemen) 16, n.º 1 (6 de febrero de 2023): 76. http://dx.doi.org/10.48042/jurakunman.v16i1.180.
Texto completoLi, Liuchuang, Baolei Qi, Gaoliang Tian y Guochang Zhang. "The Contagion Effect of Low-Quality Audits at the Level of Individual Auditors". Accounting Review 92, n.º 1 (1 de febrero de 2016): 137–63. http://dx.doi.org/10.2308/accr-51407.
Texto completoAmeen, Iman Baqer y Asaad Mohammed Ali Wahhab. "The Influence of the External Auditor's Critical Thinking Skills on the Report's Quality". Technium Social Sciences Journal 53 (9 de enero de 2024): 280–98. http://dx.doi.org/10.47577/tssj.v53i1.10383.
Texto completoPusparani, Ni Ketut Ayu Mirah y I. Dewa Nyoman Wiratmaja. "Pengaruh Kompetensi dan Independensi Auditor pada Kualitas Audit". E-Jurnal Akuntansi 30, n.º 3 (14 de marzo de 2020): 725. http://dx.doi.org/10.24843/eja.2020.v30.i03.p14.
Texto completoPratoomsuwan, Thanyawee y Orapan Yolrabil. "Key audit matter and auditor liability: evidence from auditor evaluators in Thailand". Journal of Applied Accounting Research 21, n.º 4 (30 de junio de 2020): 741–62. http://dx.doi.org/10.1108/jaar-10-2019-0147.
Texto completoCarlé, Tobias, Nicolas Pappert y Reiner Quick. "Text similarity, boilerplates and their determinants in key audit matters disclosure". Corporate Ownership and Control 20, n.º 2 (2023): 49–62. http://dx.doi.org/10.22495/cocv20i2art4.
Texto completoHegazy, Mohamed Abdel Aziz y Samar Salama. "Effects of qualitative factors and auditors’ personal characteristics on materiality judgments". Managerial Auditing Journal 37, n.º 3 (1 de febrero de 2022): 305–35. http://dx.doi.org/10.1108/maj-08-2019-2379.
Texto completoRia, Ria. "Remote Audit Compared to Onsite Audit and the Capabilities Required in the View of Internal Auditor Practices". Al Qalam: Jurnal Ilmiah Keagamaan dan Kemasyarakatan 17, n.º 2 (15 de marzo de 2023): 255. http://dx.doi.org/10.35931/aq.v17i2.1980.
Texto completoElliott, John A., Aloke Ghosh y Elisabeth Peltier. "Pricing of Risky Initial Audit Engagements". AUDITING: A Journal of Practice & Theory 32, n.º 4 (1 de mayo de 2013): 25–43. http://dx.doi.org/10.2308/ajpt-50523.
Texto completoGinting, Rudi. "Pengaruh Pengalaman Auditor, Profesionalisme Auditor, Task Complexity, Time Pressure, Gender dan Etika Profesi Terhadap Auditor Materiality Judgments (DKI Jakarta, Indonesia)". JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi 11, n.º 2 (18 de julio de 2024): 361–82. http://dx.doi.org/10.30656/jak.v11i2.9007.
Texto completoMayhew, Brian W. y Joel E. Pike. "Does Investor Selection of Auditors Enhance Auditor Independence?" Accounting Review 79, n.º 3 (1 de julio de 2004): 797–822. http://dx.doi.org/10.2308/accr.2004.79.3.797.
Texto completoKandemir, H. Kubra. "Auditing versus consultancy: a critique of the EU law reforms on the new form of auditing". Journal of Governance and Regulation 5, n.º 3 (2016): 90–97. http://dx.doi.org/10.22495/jgr_v5_i3_p8.
Texto completoMohammed Shani, Murtadha y Layth Ali Hammadi Al-Tameemi. "The Impact of Using Artificial Intelligence in the Audit Process to Enhance the Transparency of Financial Reports and its Reflection on the Reputation of the External Auditor". Journal of Advance Research in Business, Management and Accounting (ISSN: 2456-3544) 7, n.º 3 (21 de marzo de 2021): 21–32. http://dx.doi.org/10.61841/7axn7168.
Texto completoDennis, Sean A., Jeremy B. Griffin y Karla M. Zehms. "The Value Relevance of Managers' and Auditors' Disclosures About Material Measurement Uncertainty". Accounting Review 94, n.º 4 (1 de septiembre de 2018): 215–43. http://dx.doi.org/10.2308/accr-52272.
Texto completoChen, Qi, Xu Jiang y Yun Zhang. "The Effects of Audit Quality Disclosure on Audit Effort and Investment Efficiency". Accounting Review 94, n.º 4 (1 de septiembre de 2018): 189–214. http://dx.doi.org/10.2308/accr-52286.
Texto completoDewi, Sofiana. "IMPLEMENTASI PERAN AUDITOR INTERNAL DALAM PEMENUHAN KARAKTERISTIK KUALITATIF LAPORAN KEUANGAN KEMENTERIAN PEKERJAAN UMUM DAN PERUMAHAN RAKYAT". Jurnal BPPK: Badan Pendidikan dan Pelatihan Keuangan 16, n.º 1 (27 de noviembre de 2023): 57–66. http://dx.doi.org/10.48108/jurnalbppk.v16i1.727.
Texto completoCiptani, Monika Kussetya, Mila Reyes y Regitha Seshanda Azizah. "Balancing Audit Quality to Auditees Cash Reserves: A Phenomenon in Indonesia". International Journal of Research and Innovation in Social Science VIII, n.º IV (2024): 824–35. http://dx.doi.org/10.47772/ijriss.2024.804060.
Texto completoWiedjaja, Debby Audrey y Rizky Eriandani. "Auditor Characteristics and Audit Report Lag: Industry Specialization and Long Tenure as Moderating Variables". Jurnal Dinamika Akuntansi 13, n.º 2 (6 de octubre de 2021): 106–16. http://dx.doi.org/10.15294/jda.v13i2.25496.
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