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1
The adoption of robotics in the auditing profession
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Article
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The adoption of robotics in the auditing profession

South African journal of information management, 2022, Vol.24 (1), p.1-7 [Peer Reviewed Journal]

COPYRIGHT 2022 African Online Scientific Information Systems (Pty) Ltd t/a AOSIS ;2022. This work is published under https://creativecommons.org/licenses/by/4.0/ (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;This work is licensed under a Creative Commons Attribution 4.0 International License. ;ISSN: 2078-1865 ;ISSN: 1560-683X ;EISSN: 1560-683X ;DOI: 10.4102/sajim.v24i1.1441

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2
Los sistemas de información y la auditoría informática aplicados a una institución fiscalizadora subestatal: la Sindicatura de Comptes de la Comunidad Valenciana (España)
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Los sistemas de información y la auditoría informática aplicados a una institución fiscalizadora subestatal: la Sindicatura de Comptes de la Comunidad Valenciana (España)

GeSec : Revista de Gestão e Secretariado, 2020-08, Vol.11 (2), p.120-138 [Peer Reviewed Journal]

2020. This work is licensed under https://creativecommons.org/licenses/by-nc-nd/4.0/deed.pt (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 2178-9010 ;EISSN: 2178-9010 ;DOI: 10.7769/gesec.v11i2.1060

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3
Analysis of the relationship between company characteristics and key audit matters disclosed
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Article
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Analysis of the relationship between company characteristics and key audit matters disclosed

Revista Contabilidade & Finanças, 2020-05, Vol.31 (83), p.262-274 [Peer Reviewed Journal]

COPYRIGHT 2020 Departamento de Contabilidade - FEA/USP ;Copyright Universidade de São Paulo, FEA, Departmento de Contabilidade e Atuária May-Aug 2020 ;This work is licensed under a Creative Commons Attribution 4.0 International License. ;ISSN: 1519-7077 ;ISSN: 1808-057X ;EISSN: 1808-057X ;DOI: 10.1590/1808-057x201909040

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4
A survey of automated financial statement fraud detection with relevance to the South African context
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Article
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A survey of automated financial statement fraud detection with relevance to the South African context

South African Computer Journal, 2020-07, Vol.32 (1), p.74-112 [Peer Reviewed Journal]

2020. This work is licensed under https://creativecommons.org/licenses/by-nc/4.0/ (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;2020. This work is published under https://creativecommons.org/licenses/by-nc/4.0/ (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License. ;ISSN: 1015-7999 ;ISSN: 2313-7835 ;EISSN: 2313-7835 ;DOI: 10.18489/sacj.v32i1.777

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5
Auditor independence and professional scepticism in South Africa : is regulatory reform needed?
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Article
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Auditor independence and professional scepticism in South Africa : is regulatory reform needed?

South African Journal of Economic and Management Sciences, 2020, Vol.23 (1), p.1-12 [Peer Reviewed Journal]

COPYRIGHT 2020 African Online Scientific Information Systems (Pty) Ltd t/a AOSIS ;2020. This work is published under https://creativecommons.org/licenses/by/4.0/ (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;This work is licensed under a Creative Commons Attribution 4.0 International License. ;ISSN: 1015-8812 ;ISSN: 2222-3436 ;EISSN: 2222-3436 ;DOI: 10.4102/sajems.v23i1.2912

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6
Attitude toward business environment of auditing, corporate governance and balance between auditing and marketing
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Article
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Attitude toward business environment of auditing, corporate governance and balance between auditing and marketing

Contaduría, administración, 2017-07, Vol.62 (3), p.1019-1040 [Peer Reviewed Journal]

This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License. ;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: 0186-1042 ;DOI: 10.1016/j.cya.2017.04.005

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7
CONTROVERSIES ON ALGORITHMIC HARMS: corporate discourses on coded discrimination
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Article
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CONTROVERSIES ON ALGORITHMIC HARMS: corporate discourses on coded discrimination

Revista Observatório, 2020-07, Vol.6 (4), p.a1en [Peer Reviewed Journal]

ISSN: 2447-4266 ;EISSN: 2447-4266 ;DOI: 10.20873/uft.2447-4266.2020v6n4a1en

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8
The embeddedness of digital infrastructures for data collection by the Courts of Accounts
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Article
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The embeddedness of digital infrastructures for data collection by the Courts of Accounts

Revista Contabilidade & Finanças, 2022-01, Vol.33 (88), p.46-62 [Peer Reviewed Journal]

COPYRIGHT 2022 Departamento de Contabilidade - FEA/USP ;Copyright Universidade de São Paulo, FEA, Departmento de Contabilidade e Atuária Jan-Apr 2022 ;This work is licensed under a Creative Commons Attribution 4.0 International License. ;ISSN: 1519-7077 ;ISSN: 1808-057X ;EISSN: 1808-057X ;DOI: 10.1590/1808-057x202111600

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9
The auditors’ position on operational continuity in banks in financial distress
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Article
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The auditors’ position on operational continuity in banks in financial distress

Revista Contabilidade & Finanças, 2022, Vol.33 (90), p.1-16 [Peer Reviewed Journal]

Copyright Universidade de São Paulo, FEA, Departmento de Contabilidade e Atuária Sep/Dec 2022 ;This work is licensed under a Creative Commons Attribution 4.0 International License. ;ISSN: 1519-7077 ;ISSN: 1808-057X ;EISSN: 1808-057X ;DOI: 10.1590/1808-057x20221436.en

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10
Dynamics of institutional sustainability logics in organizations: a systematic literature review
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Article
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Dynamics of institutional sustainability logics in organizations: a systematic literature review

Cadernos EBAPE.BR, 2024-04, Vol.22 (2), p.51-14 [Peer Reviewed Journal]

COPYRIGHT 2024 Fundacao Getulio Vargas ;2024. This work is published under https://creativecommons.org/licenses/by/4.0/ (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 1679-3951 ;EISSN: 1679-3951 ;DOI: 10.1590/1679-395120230086x

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11
The beneficial effect of shareholder participation in general meetings: Evidence in the context of audit quality
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Article
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The beneficial effect of shareholder participation in general meetings: Evidence in the context of audit quality

Revista brasileira de gestão de negócios, 2021-01, Vol.23 (1), p.81-103 [Peer Reviewed Journal]

COPYRIGHT 2021 Fundacao Escola de Comercio Alvares Penteado (FECAP) ;COPYRIGHT 2021 Fundacao Escola de Comercio Alvares Penteado (FECAP) ;2021. This work is published under https://creativecommons.org/licenses/by/4.0/ (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;This work is licensed under a Creative Commons Attribution 4.0 International License. ;ISSN: 1806-4892 ;ISSN: 1983-0807 ;EISSN: 1983-0807 ;DOI: 10.7819/rbgn.v23i1.4096

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12
Hermeneutics to read ‘confidence’ and ‘trust’ in rely, confidence and trust in the ISAs translation
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Article
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Hermeneutics to read ‘confidence’ and ‘trust’ in rely, confidence and trust in the ISAs translation

Revista Contabilidade & Finanças, 2022-05, Vol.33 (89), p.315-328 [Peer Reviewed Journal]

COPYRIGHT 2022 Departamento de Contabilidade - FEA/USP ;Copyright Universidade de São Paulo, FEA, Departmento de Contabilidade e Atuária May-Aug 2022 ;This work is licensed under a Creative Commons Attribution 4.0 International License. ;ISSN: 1519-7077 ;ISSN: 1808-057X ;EISSN: 1808-057X ;DOI: 10.1590/1808-057x202114510

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13
Not all experts are equal in the eyes of the International Auditing and Assurance Standards Board: On the application of ISA510 and ISA620 by South African registered auditors
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Article
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Not all experts are equal in the eyes of the International Auditing and Assurance Standards Board: On the application of ISA510 and ISA620 by South African registered auditors

South African Journal of Economic and Management Sciences, 2021, Vol.24 (1), p.1-13 [Peer Reviewed Journal]

COPYRIGHT 2021 African Online Scientific Information Systems (Pty) Ltd t/a AOSIS ;2021. This work is published under https://creativecommons.org/licenses/by/4.0/ (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;This work is licensed under a Creative Commons Attribution 4.0 International License. ;ISSN: 1015-8812 ;ISSN: 2222-3436 ;EISSN: 2222-3436 ;DOI: 10.4102/sajems.v24i1.3784

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14
Has it become more readable? Empirical evidence of key matters in independent audit reports
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Article
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Has it become more readable? Empirical evidence of key matters in independent audit reports

Revista Contabilidade & Finanças, 2021-12, Vol.32 (87), p.444-460 [Peer Reviewed Journal]

COPYRIGHT 2021 Departamento de Contabilidade - FEA/USP ;Copyright Universidade de São Paulo, FEA, Departmento de Contabilidade e Atuária Sep-Dec 2021 ;This work is licensed under a Creative Commons Attribution 4.0 International License. ;ISSN: 1519-7077 ;ISSN: 1808-057X ;EISSN: 1808-057X ;DOI: 10.1590/1808-057x202112990

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15
A model to assess the relationship between management opportunism and auditor reaction. Simulation on financial restatements and on a sample of Brazilian companies listed on NYSE
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Article
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A model to assess the relationship between management opportunism and auditor reaction. Simulation on financial restatements and on a sample of Brazilian companies listed on NYSE

Revista brasileira de gestão de negócios, 2021-04, Vol.23 (2), p.337-352 [Peer Reviewed Journal]

COPYRIGHT 2021 Fundacao Escola de Comercio Alvares Penteado (FECAP) ;2021. This work is published under https://creativecommons.org/licenses/by/4.0 (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;This work is licensed under a Creative Commons Attribution 4.0 International License. ;ISSN: 1806-4892 ;ISSN: 1983-0807 ;EISSN: 1983-0807 ;DOI: 10.7819/rbgn.v23i2.4101

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16
Auditing of Innovation Process: a case study in Inmetro
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Article
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Auditing of Innovation Process: a case study in Inmetro

Sociedade, contabilidade e gestão, 2014-04, Vol.9 (1), p.124-141 [Peer Reviewed Journal]

EISSN: 1982-7342

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17
O papel da auditoria interna na promoção da accountability nas Instituições de Ensino Superior
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Article
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O papel da auditoria interna na promoção da accountability nas Instituições de Ensino Superior

Revista de administração pública (Rio de Janeiro), 2020-03, Vol.54 (2), p.243-265 [Peer Reviewed Journal]

2020. This work is licensed under http://creativecommons.org/licenses/by/4.0/ (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 0034-7612 ;EISSN: 1982-3134

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18
Auditoria pública na União Europeia: as instituições superiores de controlo da UE e dos estados membros
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Book
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Auditoria pública na União Europeia: as instituições superiores de controlo da UE e dos estados membros

ISBN: 9284912059 ;ISBN: 9789284912056

Digital Resources/Online E-Resources

19
Effect of Trust between the Time Pressure and Complexity in Judging and Decision-Making in Auditing
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Article
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Effect of Trust between the Time Pressure and Complexity in Judging and Decision-Making in Auditing

Revista de administração contemporânea, 2021, Vol.25 (5), p.e200037-e200037 [Peer Reviewed Journal]

This work is licensed under a Creative Commons Attribution 4.0 International License. ;ISSN: 1415-6555 ;ISSN: 1982-7849 ;EISSN: 1982-7849 ;DOI: 10.1590/1982-7849rac2021200037.en

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20
An analysis of key audit matter disclosures in South African audit reports from 2017 to 2020
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Article
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An analysis of key audit matter disclosures in South African audit reports from 2017 to 2020

South African journal of business management, 2023, Vol.54 (1), p.1-14 [Peer Reviewed Journal]

COPYRIGHT 2023 African Online Scientific Information Systems (Pty) Ltd t/a AOSIS ;Copyright South African Bureau for Scientific Publications Jan 2023 ;This work is licensed under a Creative Commons Attribution 4.0 International License. ;ISSN: 2078-5585 ;ISSN: 0378-9098 ;ISSN: 2078-5976 ;EISSN: 2078-5976 ;DOI: 10.4102/sajbm.v54i1.3669

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