Gotowa bibliografia na temat „Audit independence”
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Artykuły w czasopismach na temat "Audit independence"
Dahlia, Lia, i Ellyn Octavianty. "PENGARUH KOMPETENSI, INDEPENDENSI, DAN PROFESIONAL AUDITOR TERHADAP KUALITAS AUDIT". JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) 2, nr 1 (1.07.2016): 16–37. http://dx.doi.org/10.34204/jiafe.v2i1.534.
Pełny tekst źródłaHaryanto, Naomi Olivia, i Clara Susilawati. "Pengaruh Kompetensi, Independensi, dan Profesionalisme Auditor Internal Terhadap Kualitas Audit". Jurnal Akuntansi Bisnis 16, nr 2 (12.09.2018): 171. http://dx.doi.org/10.24167/jab.v16i2.1694.
Pełny tekst źródłaRudy Soegiharto, William, Liana Rahardja, Kaswandi Zainal i Wenny Chandra Mandagie. "Predictors of Audit Quality: An Empirical Model". International Journal of Digital Entrepreneurship and Business 1, nr 1 (17.08.2020): 11–22. http://dx.doi.org/10.52238/ideb.v1i1.12.
Pełny tekst źródłaNabila, Farhah, i Siti Hartinah. "Determinan Kualitas Audit Dengan Tenure Audit Sebagai Variabel Moderasi". Jurnal Akuntansi dan Governance 2, nr 1 (16.07.2021): 40. http://dx.doi.org/10.24853/jago.2.1.40-52.
Pełny tekst źródłaPuspita, Putu Ria, I. Wayan Rupa i I. Gusti Ayu Intan Saputra Rini. "Pengaruh Pengalaman Kerja, Independensi dan Kompetensi Auditor Terhadap Kualitas Audit pada BPK RI Perwakilan Provinsi Bali". Jurnal Riset Akuntansi Warmadewa 1, nr 1 (29.01.2020): 29–33. http://dx.doi.org/10.22225/jraw.1.1.1541.29-33.
Pełny tekst źródłaSuwito, Chandra Setiawan Darmo, Lilik Handajani i Ni Ketut Surasni. "Kualitas Audit Memediasi Pengaruh Independensi Auditor dan Komite Audit terhadap Kualitas Laba". E-Jurnal Akuntansi 31, nr 7 (25.07.2021): 1867. http://dx.doi.org/10.24843/eja.2021.v31.i07.p20.
Pełny tekst źródłaMurniati, Murniati, i Widi Natalia. "Analisis Faktor-Faktor yang Mempengaruhi Auditor dalam Memberikan Opini Audit atas Laporan Keuangan Pemerintah Daerah (LKPD) Provinsi Sumatera Barat". Jurnal Ekonomi dan Bisnis Dharma Andalas 22, nr 2 (2.08.2020): 255–68. http://dx.doi.org/10.47233/jebd.v22i2.143.
Pełny tekst źródłaIsmiyati, Anna Anica. "PENGARUH KOMPETENSI, INDEPENDENSI, DAN AKUNTABILITAS TERHADAP KUALITAS AUDIT DENGAN ETIKA AUDITOR SEBAGAI VARIABEL MODERASI (Studi Empiris pada Kantor Akuntan Publik di Provinsi Banten)". Jurnal Riset Akuntansi Tirtayasa 4, nr 1 (10.04.2019): 89–101. http://dx.doi.org/10.48181/jratirtayasa.v4i1.5504.
Pełny tekst źródłaSenjaya, Melya, i Friska Firnanti. "Auditor Characteristics, Audit Tenure, Audit Fee and Audit Quality". GATR Global Journal of Business and Social Science Review (GJBSSR) Vol.5(3) Jul-Sep 2017 5, nr 3 (22.06.2017): 94–99. http://dx.doi.org/10.35609/gjbssr.2017.5.3(12).
Pełny tekst źródłaPrena, Gine Das, i I. Wayan Angga Sudiartama. "Pengaruh Independensi dan Profesionalisme Terhadap Kualitas Audit dengan Kepuasan Kerja Sebagai Variabel Pemoderasi". WACANA EKONOMI (Jurnal Ekonomi, Bisnis dan Akuntansi) 19, nr 1 (2.03.2020): 30–34. http://dx.doi.org/10.22225/we.19.1.1578.30-34.
Pełny tekst źródłaRozprawy doktorskie na temat "Audit independence"
Bugeja, Martin. "Independent Expert Reports and Takeovers". University of Sydney. School of Business, 2004. http://hdl.handle.net/2123/648.
Pełny tekst źródłaSharma, Vineeta Divesh, i N/A. "The Effects of Independent Audit Committee Member Characteristics and Auditor Independence on Financial Restatements". Griffith University. Department of Accounting, Finance and Economics, 2006. http://www4.gu.edu.au:8080/adt-root/public/adt-QGU20071108.143642.
Pełny tekst źródłaKrauß, Patrick. "Audit services, non-audit services, and audit firm tenure". Doctoral thesis, Saechsische Landesbibliothek- Staats- und Universitaetsbibliothek Dresden, 2013. http://nbn-resolving.de/urn:nbn:de:bsz:14-qucosa-124185.
Pełny tekst źródłaHsu, Kevin. "The Impact of Independence-Related AAERs on the Provision of Non-Audit Services". Scholarship @ Claremont, 2019. https://scholarship.claremont.edu/cmc_theses/2004.
Pełny tekst źródłaCicovic, Tatjana, i Samandeep Dhanoa. "Audit firm rotation : Could the concept enhance an auditor’s independence?" Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-298324.
Pełny tekst źródłaKusman, Jadin T. "An Economic and Psychological Analysis of Auditor Independence". Scholarship @ Claremont, 2012. http://scholarship.claremont.edu/cmc_theses/309.
Pełny tekst źródłaMarx, B., i D. Lubbe. "The role of the audit committee in supporting the external auditor's independence and effectiveness". Journal for New Generation Sciences, Vol 8, Issue 3: Central University of Technology, Free State, Bloemfontein, 2010. http://hdl.handle.net/11462/571.
Pełny tekst źródłaThis article discusses the developments and factors that impact on the external audit function, and analyses the role that an effectively functioning audit committee can play in supporting the external auditor's independence and effectiveness. This is done through a literature review of external audit and audit committee developments, and is supported by empirical evidence obtained from assessing the annual reports and from questionnaires sent to the audit committee chairs of the Top 40 listed companies in South Africa. The main findings of the study are that audit committees at the largest listed companies in South Africa are taking responsibility for overseeing the external audit function, but that the disclosure thereof in annual reports was found to be lacking. These findings are of significance as they provide support for the recommendations of King III (effective from 1 March 2010) that all companies should form audit committees and that external audit should be given oversight responsibilities in this regard.
Shihao, Tang, i Shen Shen. "Commercialization and Audit quality : Evidence from Chinese audit market". Thesis, Högskolan Kristianstad, Fakulteten för ekonomi, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:hkr:diva-20040.
Pełny tekst źródłaZiegler, Max, i Heidrun Schlaich. "Client Employment of previous Auditors : Banks' Views on Auditor Independence". Thesis, Karlstads universitet, Avdelningen för företagsekonomi, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:kau:diva-32751.
Pełny tekst źródłaChia-ah, Etienne, i Joel Karlsson. "The impact of extended audit tenure on auditor independence : Auditors perspective". Thesis, Umeå University, Umeå School of Business, 2010. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-34641.
Pełny tekst źródłaWith the wave of crises in the early 2000 notably Enron, auditor independence was put in the spotlight which has continually threatened the integrity of the entire auditing profession. Connected to these accounting scandals, it could be realized that most of the auditors involved in the audits of these corporations had long standing relationship with these clients. In other words, the auditors had extended audit tenures. This puts the issue of audit tenure into the open that is as to how long should auditors serve a client?
The general purpose of this study is to examine whether extended audit tenures can lead to the emergence of threats to auditor independence which may impair the auditor independence. Our study is quantitative, using a self-administered web-survey to collect our data. The study provides results from a cross sectional design to examine the impact of extended audit tenures on auditor independence. This impact is compared across short and extended (long) tenures on the basis of the threats to auditor independence. Using paired samples t-test in SPSS for our sample of authorized or approved Swedish auditors; we find that extended audit tenures impact self-interest, self-review and intimidation threats that affects auditor independence. Our findings did not reveal any relationship between the advocacy and familiarity threats and the impact extended audit tenures have on them, hence we rejected the hypotheses relating to these threats. However, though the relationship was still not strong, the results for self-interest, self-review and intimidation threats proved significant and this prompted us to accept the respective hypotheses. In conclusion, our results show that there is an association of auditor independence to extended audit tenures.
Książki na temat "Audit independence"
Barlow, Nicola. Audit Independence and Audit Failure: A Case Study. Manchester: UMIST, 2003.
Znajdź pełny tekst źródłaMichigan. Office of the Auditor General. Audit report: Performance audit of the Statewide Child Support Program, Family Independence Agency. Lansing, MI]: Office of the Auditor General, 2004.
Znajdź pełny tekst źródłaGeneral, Michigan Office of the Auditor. Audit report: Performance audit of the Child Support Enforcement System, Family Independence Agency : January 1, 1985 through April 30, 1996. [Lansing] (201 N. Washington Square, Lansing 48913): The Office, 1996.
Znajdź pełny tekst źródłaUniversity of the State of New York. Office of Audit Services. Audit report, Action Toward Independence, Inc. for the period October 1, 1997 through September 30, 1998. Albany, N.Y: University of the State of New York, State Education Dept., Office of Audit Services, 1999.
Znajdź pełny tekst źródłaUniversity of the State of New York. Office of Audit Services. Audit report, Catskill Center for Independence, Inc., for the period October 1, 1997 through September 30, 1998. Albany, N.Y: University of the State of New York, State Education Dept., Office of Audit Services, 2000.
Znajdź pełny tekst źródłaMichigan. Office of the Auditor General. Audit report: Performance audit of commercial vehicle enforcement, Michigan Department of State Police. [Lansing, Mich.]: Michigan Office of the Auditor General, 2008.
Znajdź pełny tekst źródłaMichigan. Office of the Auditor General. Audit report: Performance audit of the Bureau of Health Systems, Department of Community Health. [Lansing, MI]: Office of Auditor General, 2005.
Znajdź pełny tekst źródłaMichigan. Office of the Auditor General. Audit report: Department of Labor financial and compliance audit, including the provisions of the Single Audit Act, October 1, 1984 through September 30, 1986. [Lansing, Mich.] (333 S. Capital Ave., Suite A, Lansing 48913): State of Michigan, Office of the Auditor General, 1988.
Znajdź pełny tekst źródłaGeneral, Michigan Office of the Auditor. Audit report: Financial audit, including the provisions of the Single Audit Act, of the Department of Mental Health, October 1, 1987 through September 30, 1989. [Lansing, Mich.] (201 N. Washington Square, Lansing 48913): The Office, 1990.
Znajdź pełny tekst źródłaMichigan. Office of the Auditor General. Audit report: Financial audit of the Department of Treasury, October 1, 1989 through June 30, 1993. [Lansing, Mich.] (201 N. Washington Square, Lansing 48913): The Office, 1994.
Znajdź pełny tekst źródłaCzęści książek na temat "Audit independence"
Arruñada, Benito. "Auditor Independence as an Economic Decision". W The Economics of Audit Quality, 43–64. Boston, MA: Springer US, 1999. http://dx.doi.org/10.1007/978-1-4757-6728-5_3.
Pełny tekst źródłaArruñada, Benito. "Effects of Non-Audit Services on Auditor Independence". W The Economics of Audit Quality, 81–108. Boston, MA: Springer US, 1999. http://dx.doi.org/10.1007/978-1-4757-6728-5_5.
Pełny tekst źródłaRoy, Mitrendu Narayan, i Siddhartha Sankar Saha. "Respondents’ Perceptions on Quality Control Procedures for Statutory Financial Audit: A Survey". W Statutory Auditors’ Independence in Protecting Stakeholders’ Interest, 355–403. Cham: Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-73727-0_6.
Pełny tekst źródłaDu, Xingqiang. "Does Honorific Usage in Audit Reports Signal the Impairment of Auditor Independence? Evidence from Chinese Special Treatment Firms". W Contributions to Finance and Accounting, 163–206. Singapore: Springer Singapore, 2021. http://dx.doi.org/10.1007/978-981-33-4462-4_5.
Pełny tekst źródłaShirley, Ben, Rob Oldfield, Frank Melchior i Johann-Markus Batke. "Platform Independent Audio". W Media Production, Delivery and Interaction for Platform Independent Systems, 130–65. Chichester, UK: John Wiley & Sons, Ltd, 2013. http://dx.doi.org/10.1002/9781118706350.ch4.
Pełny tekst źródłaBarfuss, Hendrik, Klaus Reindl i Walter Kellermann. "Informed Spatial Filtering Based on Constrained Independent Component Analysis". W Audio Source Separation, 237–78. Cham: Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-73031-8_10.
Pełny tekst źródłaSeok, Jongwon, i Hafiz Malik. "Audio Watermark Detection Using Undetermined ICA". W Independent Component Analysis and Signal Separation, 637–45. Berlin, Heidelberg: Springer Berlin Heidelberg, 2009. http://dx.doi.org/10.1007/978-3-642-00599-2_80.
Pełny tekst źródłaKitamura, Daichi, Nobutaka Ono, Hiroshi Sawada, Hirokazu Kameoka i Hiroshi Saruwatari. "Determined Blind Source Separation with Independent Low-Rank Matrix Analysis". W Audio Source Separation, 125–55. Cham: Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-73031-8_6.
Pełny tekst źródłaSawada, Hiroshi, i Zbyněk Koldovský. "Independent Component and Vector Analysis". W Audio Source Separation and Speech Enhancement, 263–88. Chichester, UK: John Wiley & Sons Ltd, 2018. http://dx.doi.org/10.1002/9781119279860.ch13.
Pełny tekst źródłaErtan, Yasemin. "Materiality in Independent Audit and Sustainability Reports Assurance". W Auditing Ecosystem and Strategic Accounting in the Digital Era, 181–90. Cham: Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-72628-7_8.
Pełny tekst źródłaStreszczenia konferencji na temat "Audit independence"
Yu, Yu-ying, Xiu-li Zhu i Fang-xing Fu. "Exploration of the Audit Independence". W 3d International Conference on Applied Social Science Research (ICASSR 2015). Paris, France: Atlantis Press, 2016. http://dx.doi.org/10.2991/icassr-15.2016.120.
Pełny tekst źródłaDoucek, Petr, Martina Kuncova, Ludek Novak i Lea Nedomova. "Information Security Audit and Main Findings in Czech and Slovak Companies". W Organizations at Innovation and Digital Transformation Roundabout: Conference Proceedings. University of Maribor Press, 2020. http://dx.doi.org/10.18690/978-961-286-388-3.10.
Pełny tekst źródła"The Impact of Internal Audit Outsourcing on the Independence of Internal Audt". W 2018 International Conference on Economics, Politics and Business Management. Francis Academic Press, 2018. http://dx.doi.org/10.25236/icepbm.2018.47.
Pełny tekst źródłaHu Nan-wei, Dai Yi-yun i Cao Qiang. "Empirical study on industry client's importance and Audit independence". W 2016 13th International Conference on Service Systems and Service Management (ICSSSM). IEEE, 2016. http://dx.doi.org/10.1109/icsssm.2016.7538526.
Pełny tekst źródłaWahyuni, Made Arie, Gusti Ayu Ketut Rencana Sari Dewi, Nyoman Ayu Wulan Trisna Dewi i Luh Asri Savitri. "Effect of Auditor Independence, Fee Audit, Audit Tenure Toward Audit Quality (Case Study at a Public Accounting Firm in Bali)". W Proceedings of the International Conference on Tourism, Economics, Accounting, Management, and Social Science (TEAMS 19). Paris, France: Atlantis Press, 2019. http://dx.doi.org/10.2991/teams-19.2019.48.
Pełny tekst źródłaDuh, Rong-Ruey, Wen-Chih Lee i Chi-Yun Hua. "Non-Audit Service and Auditor Independence: The Role of Auditor Incentive Structure". W Second International Conference on Innovative Computing, Informatio and Control (ICICIC 2007). IEEE, 2007. http://dx.doi.org/10.1109/icicic.2007.407.
Pełny tekst źródłaSubiyanto, Bambang. "The Influence of Independence, Due Professional Care, and Its Influence on Audit Quality". W 2nd Annual Conference on blended learning, educational technology and Innovation (ACBLETI 2020). Paris, France: Atlantis Press, 2021. http://dx.doi.org/10.2991/assehr.k.210615.097.
Pełny tekst źródłaOctaviani, Dwirezki, Jaswadi i Kurnia Ekasari. "The Effect of Due Professional Care, Integrity, Confidentiality, and Independence on Audit Quality". W 2nd Annual Management, Business and Economic Conference (AMBEC 2020). Paris, France: Atlantis Press, 2021. http://dx.doi.org/10.2991/aebmr.k.210717.022.
Pełny tekst źródłaN., Arief Himmawan D., Cahyani Nuswandari i Ahmad Zainudin. "Effect of Competence and Independence on Audit Quality with Auditor Ethics as Moderation Variable". W Proceedings of the International Conference on Banking, Accounting, Management, and Economics (ICOBAME 2018). Paris, France: Atlantis Press, 2019. http://dx.doi.org/10.2991/icobame-18.2019.36.
Pełny tekst źródłaLiu Xing, Chen Li-rong i Cheng Wen-li. "Research about the Correlation among Nonaudit Service Pricing, Audit Fee and Audit Independence - Coming from the Empirical Data in the Stock Market of China". W 2006 International Conference on Management Science and Engineering. IEEE, 2006. http://dx.doi.org/10.1109/icmse.2006.314046.
Pełny tekst źródłaRaporty organizacyjne na temat "Audit independence"
DEFENSE BUSINESS BOARD WASHINGTON DC. Independent Review Panel Report on the Defense Contract Audit Agency. Fort Belvoir, VA: Defense Technical Information Center, październik 2008. http://dx.doi.org/10.21236/ada525119.
Pełny tekst źródłaWatson, Montgomery. Hatchery Evaluation Report/Lyons Ferry Hatchery - Spring Chinook : an Independent Audit Based on Integrated Hatchery Operations Team (IHOT) Performance Measures. Office of Scientific and Technical Information (OSTI), maj 1996. http://dx.doi.org/10.2172/821810.
Pełny tekst źródłaWatson, Montgomery. Hatchery Evaluation Report/Lyons Ferry Hatchery - Summer Steelhead : an Independent Audit Based on Integrated Hatchery Operations Team (IHOT) Performance Measures. Office of Scientific and Technical Information (OSTI), maj 1996. http://dx.doi.org/10.2172/821813.
Pełny tekst źródłaWatson, Montgomery. Hatchery Evaluation Report/Rapid River Hatchery - Spring Chinook : An Independent Audit Based on Integrated Hatchery Operations Team (IHOT) Performance Measures. Office of Scientific and Technical Information (OSTI), maj 1996. http://dx.doi.org/10.2172/821815.
Pełny tekst źródłaQi, Yuan. Learning Algorithms for Audio and Video Processing: Independent Component Analysis and Support Vector Machine Based Approaches. Fort Belvoir, VA: Defense Technical Information Center, sierpień 2000. http://dx.doi.org/10.21236/ada458739.
Pełny tekst źródłaWatson, Montgomery. Hatchery Evaluation Report / Bonneville Hatchery - Urb Fall Chinook : An Independent Audit Based on Integrated Hatchery Operations Team (IHOT) Performance Measures : Final Report. Office of Scientific and Technical Information (OSTI), maj 1996. http://dx.doi.org/10.2172/516031.
Pełny tekst źródłaWatson, Montgomery. Hatchery Evaluation Report / Bonneville Hatchery - Tule Fall Chinook : An Independent Audit Based on Integrated Hatchery Operations Team (IHOT) Performance Measures : Final Report. Office of Scientific and Technical Information (OSTI), maj 1996. http://dx.doi.org/10.2172/516050.
Pełny tekst źródłaWatson, Montgomery. Hatchery Evaluation Report / Lyons Ferry Hatchery - Fall Chinook : An Independent Audit Based on Integrated Hatchery Operations Teams (IHOT) Performance Measures : Final Report. Office of Scientific and Technical Information (OSTI), maj 1996. http://dx.doi.org/10.2172/654038.
Pełny tekst źródłaWatson, Montgomery. Hatchery Evaluation Report/Spring Creek National Fish Hatchery - Tule Fall Chinook : An Independent Audit Based on Integrated Hatchery Operations Team (IHOT) Performance Measures. Office of Scientific and Technical Information (OSTI), maj 1996. http://dx.doi.org/10.2172/515538.
Pełny tekst źródłaPhillips, Jake. Understanding the impact of inspection on probation. Sheffield Hallam University, 2021. http://dx.doi.org/10.7190/shu.hkcij.05.2021.
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