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Material Type: Article
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A Framework for Understanding and Researching Audit QualityAuditing : a journal of practice and theory, 2011-05, Vol.30 (2), p.125-152 [Peer Reviewed Journal]Copyright American Accounting Association May 2011 ;ISSN: 0278-0380 ;EISSN: 1558-7991 ;DOI: 10.2308/ajpt-50006Full text available |
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Material Type: Article
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Understanding Audit Quality: Insights from Audit Professionals and InvestorsContemporary accounting research, 2016-12, Vol.33 (4), p.1648-1684 [Peer Reviewed Journal]CAAA ;Copyright Canadian Academic Accounting Association Winter 2016 ;ISSN: 0823-9150 ;EISSN: 1911-3846 ;DOI: 10.1111/1911-3846.12212Full text available |
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3 |
Material Type: Article
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The Extent of the Application of Internal Auditing Standards in Iraqi Commercial BanksInternational Journal of Professional Business Review, 2022, Vol.7 (3), p.e0600 [Peer Reviewed Journal]LICENCIA DE USO: Los documentos a texto completo incluidos en Dialnet son de acceso libre y propiedad de sus autores y/o editores. Por tanto, cualquier acto de reproducción, distribución, comunicación pública y/o transformación total o parcial requiere el consentimiento expreso y escrito de aquéllos. Cualquier enlace al texto completo de estos documentos deberá hacerse a través de la URL oficial de éstos en Dialnet. Más información: https://dialnet.unirioja.es/info/derechosOAI | INTELLECTUAL PROPERTY RIGHTS STATEMENT: Full text documents hosted by Dialnet are protected by copyright and/or related rights. This digital object is accessible without charge, but its use is subject to the licensing conditions set by its authors or editors. Unless expressly stated otherwise in the licensing conditions, you are free to linking, browsing, printing and making a copy for your own personal purposes. All other acts of reproduction and communication to the public are subject to the licensing conditions expressed by editors and authors and require consent from them. Any link to this document should be made using its official URL in Dialnet. More info: https://dialnet.unirioja.es/info/derechosOAI ;ISSN: 2525-3654 ;EISSN: 2525-3654 ;DOI: 10.26668/businessreview/2022.v7i3.600Full text available |
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Material Type: Article
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The Regulation of Public Company Auditing: Evidence from the Transition to AS5Journal of accounting research, 2010-09, Vol.48 (4), p.795-814 [Peer Reviewed Journal]2010 The Accounting Research Center at the University of Chicago Booth School of Business ;University of Chicago on behalf of the Accounting Research Center, 2010 ;2010 The Accounting Research Center at the University of Chicago Booth School of Business. ;ISSN: 0021-8456 ;EISSN: 1475-679X ;DOI: 10.1111/j.1475-679X.2010.00380.x ;CODEN: JACRBRFull text available |
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Material Type: Article
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Internal Audit Quality and Financial Reporting Quality: The Joint Importance of Independence and CompetenceJournal of accounting research, 2016-03, Vol.54 (1), p.3-40 [Peer Reviewed Journal]2016 The Accounting Research Center at the University of Chicago Booth School of Business ;Copyright ©, University of Chicago on behalf of the Accounting Research Center, 2015 ;ISSN: 0021-8456 ;EISSN: 1475-679X ;DOI: 10.1111/1475-679X.12099 ;CODEN: JACRBRFull text available |
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Material Type: Article
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AN ANALYSIS OF THE BORSA ISTANBUL MANUFACTURING COMPANIES ON THE KEY AUDIT MATTERS 1Kafkas University. Faculty of Economics and Administrative Sciences. Journal, 2021-01, Vol.12 (24), p.753-780 [Peer Reviewed Journal]Copyright Kafkas Universitesi, Iktisadi ve Idari Bilimler Fakultesi Dergisi 2021 ;ISSN: 1309-4289 ;DOI: 10.36543/kauiibfd.2021.031Full text available |
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7 |
Material Type: Article
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A Model and Literature Review of Professional Skepticism in AuditingAuditing : a journal of practice and theory, 2009-11, Vol.28 (2), p.1-34 [Peer Reviewed Journal]Copyright American Accounting Association Nov 2009 ;ISSN: 0278-0380 ;EISSN: 1558-7991 ;DOI: 10.2308/aud.2009.28.2.1Full text available |
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8 |
Material Type: Article
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Using private management standard certification to reduce information asymmetries in corrupt environmentsStrategic management journal, 2012-09, Vol.33 (9), p.1103-1113 [Peer Reviewed Journal]Copyright © 2012 Wiley Periodicals, Inc. ;Copyright © 2012 John Wiley & Sons, Ltd. ;Copyright Wiley Periodicals Inc. Sep 2012 ;ISSN: 0143-2095 ;EISSN: 1097-0266 ;DOI: 10.1002/smj.1957 ;CODEN: SMAJD8Full text available |
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9 |
Material Type: Article
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Sustainability Reporting and Assurance: A Historical Analysis on a World-Wide PhenomenonJournal of business ethics, 2014-03, Vol.120 (1), p.1-11 [Peer Reviewed Journal]Springer Science+Business Media 2014 ;Springer Science+Business Media Dordrecht 2013 ;Springer Science+Business Media Dordrecht 2014 ;ISSN: 0167-4544 ;EISSN: 1573-0697 ;DOI: 10.1007/s10551-013-1637-y ;CODEN: JBUEDJFull text available |
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Material Type: Article
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Multinationals' Accountability on Sustainability: The Evolution of Third-party Assurance of Sustainability ReportsJournal of business ethics, 2012-10, Vol.110 (2), p.173-190 [Peer Reviewed Journal]Springer Science+Business Media 2012 ;Springer Science+Business Media B.V. 2012 ;Springer Science+Business Media Dordrecht 2012 ;ISSN: 0167-4544 ;EISSN: 1573-0697 ;DOI: 10.1007/s10551-012-1420-5 ;CODEN: JBUEDJFull text available |
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Material Type: Article
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The auditing profession and the key audit matter reporting requirementQualitative research in accounting and management, 2022-02, Vol.19 (1), p.107-125 [Peer Reviewed Journal]Emerald Publishing Limited ;Emerald Publishing Limited 2022 ;ISSN: 1176-6093 ;EISSN: 1758-7654 ;DOI: 10.1108/QRAM-03-2020-0033Full text available |
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12 |
Material Type: Article
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Financial market consequences of early adoption of international standards on auditing: international evidenceManagerial auditing journal, 2020-07, Vol.35 (6), p.819-858 [Peer Reviewed Journal]Emerald Publishing Limited ;Emerald Publishing Limited 2020 ;ISSN: 0268-6902 ;EISSN: 1758-7735 ;DOI: 10.1108/MAJ-04-2019-2233Full text available |
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13 |
Material Type: Article
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Development of Accounting and Auditing in EU Countries: Comparative AspectEconomic affairs (Calcutta), 2023-03, Vol.68 (1s), p.329-334Copyright New Delhi Publishers Feb 2023 ;ISSN: 0424-2513 ;EISSN: 0976-4666 ;DOI: 10.46852/0424-2513.1s.2023.35Full text available |
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14 |
Material Type: Article
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Blockchain and its implications for accounting and auditingMeditari accountancy research, 2019-10, Vol.27 (5), p.725-740 [Peer Reviewed Journal]Emerald Publishing Limited 2019 ;ISSN: 2049-372X ;EISSN: 2049-3738 ;DOI: 10.1108/MEDAR-11-2018-0406Full text available |
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15 |
Material Type: Article
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Motivation to use big data and big data analytics in external auditingManagerial auditing journal, 2019-07, Vol.34 (7), p.750-782 [Peer Reviewed Journal]Emerald Publishing Limited ;Emerald Publishing Limited 2019 ;ISSN: 0268-6902 ;EISSN: 1758-7735 ;DOI: 10.1108/MAJ-01-2018-1773Full text available |
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16 |
Material Type: Article
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The impact of the adoption of international accounting and auditing standards on corruption perceptionAccounting research journal, 2022-11, Vol.35 (6), p.737-755 [Peer Reviewed Journal]Emerald Publishing Limited ;Emerald Publishing Limited. ;ISSN: 1030-9616 ;EISSN: 1030-9616 ;EISSN: 1839-5465 ;DOI: 10.1108/ARJ-08-2021-0230Full text available |
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Material Type: Conference Proceeding
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CASE STUDY ON THE ORGANIZATION, IMPLEMENTATION AND MAINTENANCE OF INTERNAL CONTROL, INTERNAL AUDIT, AND MANAGEMENT SYSTEMS WITHIN A PUBLIC INSTITUTIONAnale. Seria Stiinte Economice. Timisoara, 2022, Vol.27, p.102-108Copyright Tibiscus University in Timisoara, Faculty of Economics 2022 ;ISSN: 1582-2680 ;EISSN: 1582-6333Full text available |
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18 |
Material Type: Article
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The perceived impact of the KAM reforms on audit reports, audit quality and auditor work practices: stakeholders’ perspectivesManagerial auditing journal, 2021-07, Vol.36 (3), p.437-462 [Peer Reviewed Journal]Emerald Publishing Limited ;Emerald Publishing Limited 2021 ;ISSN: 0268-6902 ;EISSN: 1758-7735 ;DOI: 10.1108/MAJ-10-2019-2445Full text available |
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19 |
Material Type: Article
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Exploring the deep neural network model’s potential to estimate abnormal audit feesManagement decision, 2022-11, Vol.60 (12), p.3304-3323 [Peer Reviewed Journal]Emerald Publishing Limited ;Emerald Publishing Limited. ;ISSN: 0025-1747 ;EISSN: 1758-6070 ;DOI: 10.1108/MD-07-2021-0954Full text available |
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20 |
Material Type: Article
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Consequences of the implementation of expanded audit reports with key audit matters (KAMs) on audit qualityManagerial auditing journal, 2020-10, Vol.35 (8), p.1095-1119 [Peer Reviewed Journal]Emerald Publishing Limited ;Emerald Publishing Limited 2020 ;ISSN: 0268-6902 ;EISSN: 1758-7735 ;DOI: 10.1108/MAJ-09-2019-2410Full text available |