Artykuły w czasopismach na temat „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, nr 1 (1.09.2016): P1—P10. http://dx.doi.org/10.2308/ciia-51611.
Pełny tekst źródłaFakhfakh, Mondher. "The Islamic harmonization of consolidated auditors’ reports". Journal of Islamic Accounting and Business Research 11, nr 3 (2.01.2020): 647–73. http://dx.doi.org/10.1108/jiabr-08-2017-0114.
Pełny tekst źródłaBrouwer, Arjan, Peter Eimers i 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, nr 12 (15.12.2016): 580–613. http://dx.doi.org/10.5117/mab.90.31228.
Pełny tekst źródłaFakhfakh, Mondher. "The harmonization of audit reports of Islamic banks". Journal of Islamic Accounting and Business Research 8, nr 2 (10.04.2017): 203–28. http://dx.doi.org/10.1108/jiabr-05-2014-0016.
Pełny tekst źródłaFarah Freihat, Abdel Razaq, Ismail Hamad Al-Shaar i Ayda Farhan. "Code of ethics for professional accountants and change the external auditor: A study of the emerging markets". Corporate Ownership and Control 18, nr 3 (2021): 201–12. http://dx.doi.org/10.22495/cocv18i3art16.
Pełny tekst źródłaSon, Myungsoo, Hakjoon Song i Youngkyun Park. "PCAOB Inspection Reports and Shareholder Ratification of the Auditor". Accounting and the Public Interest 17, nr 1 (1.05.2017): 107–29. http://dx.doi.org/10.2308/apin-51802.
Pełny tekst źródłaKrishnan, Jagan, i Yinqi Zhang. "Auditor Litigation Risk and Corporate Disclosure of Quarterly Review Report". AUDITING: A Journal of Practice & Theory 24, s-1 (1.12.2005): 115–38. http://dx.doi.org/10.2308/aud.2005.24.s-1.115.
Pełny tekst źródłaPobrić, Amira. "Emphasis of Matter paragraph in auditor's reports on financial statements of listed companies in Bosnia and Herzegovina". Ekonomski izazovi 13, nr 25 (2024): 45–56. http://dx.doi.org/10.5937/ekoizazov2425043p.
Pełny tekst źródłaMediawati, Elis. "The Influence of Auditor Ethics and Auditor Experience on Company Financial Reports". International Journal of Business, Law, and Education 4, nr 2 (30.11.2023): 1270–81. http://dx.doi.org/10.56442/ijble.v4i2.316.
Pełny tekst źródłaGoicoechea, Estibaliz, Fernando Gómez-Bezares i José Vicente Ugarte. "Improving Audit Reports: A Consensus between Auditors and Users". International Journal of Financial Studies 9, nr 2 (29.04.2021): 25. http://dx.doi.org/10.3390/ijfs9020025.
Pełny tekst źródłaAbbott, Lawrence J., Katherine A. Gunny i 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, nr 2 (1.12.2012): 1–31. http://dx.doi.org/10.2308/ajpt-50374.
Pełny tekst źródłaKusuma, Ida Bagus Kade Diva Jati Darma, i 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, nr 1 (31.12.2023): 457–75. http://dx.doi.org/10.31539/budgeting.v5i1.7615.
Pełny tekst źródłaAsti Nasution, Shabrina Tri, Idhar Yahya, Prihatin Lumbanraja i Erwin Abubakar. "ASSESSING THE AUDITOR'S WORKLOAD THROUGH PROFESSIONAL SKEPTICISM". Proceedings of International Conference on Finance Economics and Business (ICOFEB) 1 (30.12.2023): 0014. http://dx.doi.org/10.29103/icofeb.v1i-.459.
Pełny tekst źródłaTriandi, Triandi, Arief Fahmi i 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, nr 2 (1.08.2015): 130–37. http://dx.doi.org/10.37641/jiakes.v3i2.855.
Pełny tekst źródłaKaplan, Steven E., i David D. Williams. "Do Going Concern Audit Reports Protect Auditors from Litigation? A Simultaneous Equations Approach". Accounting Review 88, nr 1 (1.08.2012): 199–232. http://dx.doi.org/10.2308/accr-50279.
Pełny tekst źródłaJubarah, 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, nr 6 (30.05.2018): 193. http://dx.doi.org/10.5539/ijef.v10n6p193.
Pełny tekst źródłaGeiger, Marshall A., i K. Raghunandan. "Bankruptcies, Audit Reports, and the Reform Act". AUDITING: A Journal of Practice & Theory 20, nr 1 (1.03.2001): 187–95. http://dx.doi.org/10.2308/aud.2001.20.1.187.
Pełny tekst źródłaEttredge, Michael, James Heintz, Chan Li i Susan Scholz. "Auditor Realignments Accompanying Implementation of SOX 404 ICFR Reporting Requirements". Accounting Horizons 25, nr 1 (1.03.2011): 17–39. http://dx.doi.org/10.2308/acch.2011.25.1.17.
Pełny tekst źródłaCarcello, Joseph V., i Terry L. Neal. "Audit Committee Characteristics and Auditor Dismissals following “New” Going-Concern Reports". Accounting Review 78, nr 1 (1.01.2003): 95–117. http://dx.doi.org/10.2308/accr.2003.78.1.95.
Pełny tekst źródłaHavasi, Rodabeh, i 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, nr 8 (7.07.2016): 92. http://dx.doi.org/10.5539/ass.v12n8p92.
Pełny tekst źródłaAbdulahad, 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, nr 3-4 (10.05.2021): 174–81. http://dx.doi.org/10.21003/ea.v188-20.
Pełny tekst źródłaVanstraelen, 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, nr 2 (kwiecień 2003): 231–54. http://dx.doi.org/10.1177/0148558x0301800204.
Pełny tekst źródłaMnif, Dr Yosra, i 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, nr 03 (2022): 327–47. http://dx.doi.org/10.37648/ijrssh.v12i03.020.
Pełny tekst źródłaSaleh, Hameed Ali, Ali Razzaq Ali, Abbas Naser Saadoon Almshabbak, Hussein Kadhim Sharaf, Hussein Falah Hasan i Ali Saad Alwan. "The impact of auditor-client range on audit quality and timely auditor report". Corporate and Business Strategy Review 5, nr 1, special Issue (2024): 329–35. http://dx.doi.org/10.22495/cbsrv5i1siart7.
Pełny tekst źródłaHurley, Patrick J., i Brian W. Mayhew. "Market Reactions to a High-Quality Auditor and Managerial Preference for Audit Quality". AUDITING: A Journal of Practice & Theory 38, nr 4 (1.07.2019): 131–49. http://dx.doi.org/10.2308/ajpt-52478.
Pełny tekst źródłaHancu-Budui, Andreea, i 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, nr 2 (1.07.2024): 275–87. http://dx.doi.org/10.6018/rcsar.519241.
Pełny tekst źródłaGray, Glen L., Jerry L. Turner, Paul J. Coram i Theodore J. Mock. "Perceptions and Misperceptions Regarding the Unqualified Auditor's Report by Financial Statement Preparers, Users, and Auditors". Accounting Horizons 25, nr 4 (1.12.2011): 659–84. http://dx.doi.org/10.2308/acch-50060.
Pełny tekst źródłaCrucean, Andreea Claudia. "THE INFORMATION CONTENT OF AUDIT OPINION FOR USERS OF FINANCIAL STATEMENTS". Oradea Journal of Business and Economics 4, nr 2 (wrzesień 2019): 91–101. http://dx.doi.org/10.47535/1991ojbe081.
Pełny tekst źródłaSoepriyanto, Gatot, Meiryani Meiryani, Aretha Amelia i Jajat Sudrajat. "The effect of workload and burnout on auditor performance during the COVID-19 pandemic". Journal of Governance and Regulation 12, nr 1 (2023): 8–21. http://dx.doi.org/10.22495/jgrv12i1art1.
Pełny tekst źródłaHendrian, Hendrian, Rini Dwiyani Hadiwidjaja i 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, nr 4 (21.12.2017): 08–21. http://dx.doi.org/10.35609/jfbr.2017.2.4(2).
Pełny tekst źródłaSaluy, Amad Badawi, Novawiguna Kemalsari, Unang Toto Handiman, Peby Arwiya, Ahmad Faridi, Bustanul Arifin Caya i Haliansyah Machmud. "Human Resources Perspective: Audit Fee, Internal Control, and Audit Materiality Affect Auditor Switching". WSEAS TRANSACTIONS ON BUSINESS AND ECONOMICS 21 (24.10.2023): 21–34. http://dx.doi.org/10.37394/23207.2024.21.3.
Pełny tekst źródłaJaber, Sattar, i Samah Hussein. "دور فحص التقارير المتكاملة للاستدامة في جودة عمل مراقب الحسابات". Al Kut Journal of Economics and Administrative Sciences 16, nr 50 (15.03.2024): 1–19. http://dx.doi.org/10.29124/kjeas.1650.01.
Pełny tekst źródłaHutagaol, Kartini. "PENGARUH PROFESIONAL AUDITOR TERHADAP KUALITAS AUDITOR". Jurakunman (Jurnal Akuntansi dan Manajemen) 16, nr 1 (6.02.2023): 76. http://dx.doi.org/10.48042/jurakunman.v16i1.180.
Pełny tekst źródłaLi, Liuchuang, Baolei Qi, Gaoliang Tian i Guochang Zhang. "The Contagion Effect of Low-Quality Audits at the Level of Individual Auditors". Accounting Review 92, nr 1 (1.02.2016): 137–63. http://dx.doi.org/10.2308/accr-51407.
Pełny tekst źródłaAmeen, Iman Baqer, i Asaad Mohammed Ali Wahhab. "The Influence of the External Auditor's Critical Thinking Skills on the Report's Quality". Technium Social Sciences Journal 53 (9.01.2024): 280–98. http://dx.doi.org/10.47577/tssj.v53i1.10383.
Pełny tekst źródłaPusparani, Ni Ketut Ayu Mirah, i I. Dewa Nyoman Wiratmaja. "Pengaruh Kompetensi dan Independensi Auditor pada Kualitas Audit". E-Jurnal Akuntansi 30, nr 3 (14.03.2020): 725. http://dx.doi.org/10.24843/eja.2020.v30.i03.p14.
Pełny tekst źródłaPratoomsuwan, Thanyawee, i Orapan Yolrabil. "Key audit matter and auditor liability: evidence from auditor evaluators in Thailand". Journal of Applied Accounting Research 21, nr 4 (30.06.2020): 741–62. http://dx.doi.org/10.1108/jaar-10-2019-0147.
Pełny tekst źródłaCarlé, Tobias, Nicolas Pappert i Reiner Quick. "Text similarity, boilerplates and their determinants in key audit matters disclosure". Corporate Ownership and Control 20, nr 2 (2023): 49–62. http://dx.doi.org/10.22495/cocv20i2art4.
Pełny tekst źródłaHegazy, Mohamed Abdel Aziz, i Samar Salama. "Effects of qualitative factors and auditors’ personal characteristics on materiality judgments". Managerial Auditing Journal 37, nr 3 (1.02.2022): 305–35. http://dx.doi.org/10.1108/maj-08-2019-2379.
Pełny tekst źródłaRia, 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, nr 2 (15.03.2023): 255. http://dx.doi.org/10.35931/aq.v17i2.1980.
Pełny tekst źródłaElliott, John A., Aloke Ghosh i Elisabeth Peltier. "Pricing of Risky Initial Audit Engagements". AUDITING: A Journal of Practice & Theory 32, nr 4 (1.05.2013): 25–43. http://dx.doi.org/10.2308/ajpt-50523.
Pełny tekst źródłaGinting, 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, nr 2 (18.07.2024): 361–82. http://dx.doi.org/10.30656/jak.v11i2.9007.
Pełny tekst źródłaMayhew, Brian W., i Joel E. Pike. "Does Investor Selection of Auditors Enhance Auditor Independence?" Accounting Review 79, nr 3 (1.07.2004): 797–822. http://dx.doi.org/10.2308/accr.2004.79.3.797.
Pełny tekst źródłaKandemir, H. Kubra. "Auditing versus consultancy: a critique of the EU law reforms on the new form of auditing". Journal of Governance and Regulation 5, nr 3 (2016): 90–97. http://dx.doi.org/10.22495/jgr_v5_i3_p8.
Pełny tekst źródłaMohammed Shani, Murtadha, i 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, nr 3 (21.03.2021): 21–32. http://dx.doi.org/10.61841/7axn7168.
Pełny tekst źródłaDennis, Sean A., Jeremy B. Griffin i Karla M. Zehms. "The Value Relevance of Managers' and Auditors' Disclosures About Material Measurement Uncertainty". Accounting Review 94, nr 4 (1.09.2018): 215–43. http://dx.doi.org/10.2308/accr-52272.
Pełny tekst źródłaChen, Qi, Xu Jiang i Yun Zhang. "The Effects of Audit Quality Disclosure on Audit Effort and Investment Efficiency". Accounting Review 94, nr 4 (1.09.2018): 189–214. http://dx.doi.org/10.2308/accr-52286.
Pełny tekst źródłaDewi, 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, nr 1 (27.11.2023): 57–66. http://dx.doi.org/10.48108/jurnalbppk.v16i1.727.
Pełny tekst źródłaCiptani, Monika Kussetya, Mila Reyes i Regitha Seshanda Azizah. "Balancing Audit Quality to Auditees Cash Reserves: A Phenomenon in Indonesia". International Journal of Research and Innovation in Social Science VIII, nr IV (2024): 824–35. http://dx.doi.org/10.47772/ijriss.2024.804060.
Pełny tekst źródłaWiedjaja, Debby Audrey, i Rizky Eriandani. "Auditor Characteristics and Audit Report Lag: Industry Specialization and Long Tenure as Moderating Variables". Jurnal Dinamika Akuntansi 13, nr 2 (6.10.2021): 106–16. http://dx.doi.org/10.15294/jda.v13i2.25496.
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