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Material Type: Article
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The Moderating Role of Corporate Governance on the Associations of Internal Audit and Its Quality with the Financial Reporting Quality: The Case of Yemeni BanksJournal of risk and financial management, 2024-03, Vol.17 (3), p.124 [Peer Reviewed Journal]COPYRIGHT 2024 MDPI AG ;2024 by the author. Licensee MDPI, Basel, Switzerland. This article is an open access article distributed under the terms and conditions of the Creative Commons Attribution (CC BY) license (https://creativecommons.org/licenses/by/4.0/). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 1911-8074 ;ISSN: 1911-8066 ;EISSN: 1911-8074 ;DOI: 10.3390/jrfm17030124Full text available |
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Material Type: Article
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Leverage, earnings management and audit industry specialization: the case of Palestinian-listed companiesAJAR (Asian Journal of Accounting Research) (Online), 2024-02, Vol.9 (1), p.78-93 [Peer Reviewed Journal]Hind Muhtaseb, Veronica Paz, Geoffrey Tickell and Mukesh Chaudhry. This work is published under http://creativecommons.org/licences/by/4.0/legalcode (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 2459-9700 ;ISSN: 2443-4175 ;EISSN: 2443-4175 ;DOI: 10.1108/AJAR-07-2023-0220Full text available |
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Material Type: Article
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Professional Independence ResourcesThe CPA journal (1975), 2024-01, Vol.94 (1-2), p.76-77COPYRIGHT 2024 New York State Society of Certified Public Accountants ;Copyright New York State Society of Certified Public Accountants Jan/Feb 2024 ;ISSN: 0732-8435Full text available |
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Material Type: Article
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The moderating effect of political connection on the relationship between non-audit services and accounting quality: Evidence from an emerging marketCogent economics & finance, 2023-12, Vol.11 (1) [Peer Reviewed Journal]2023 The Author(s). This open access article is distributed under a Creative Commons Attribution (CC-BY) 4.0 license. 2023 ;2023 The Author(s). This open access article is distributed under a Creative Commons Attribution (CC-BY) 4.0 license. This work is licensed under the Creative Commons Attribution License 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: 2332-2039 ;EISSN: 2332-2039 ;DOI: 10.1080/23322039.2023.2175457Full text available |
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Material Type: Article
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The effect of tax risk on audit report delay: Empirical evidence from IndonesiaCogent business & management, 2023-12, Vol.10 (1), p.1-19 [Peer Reviewed Journal]2023 The Author(s). This open access article is distributed under a Creative Commons Attribution (CC-BY) 4.0 license. 2023 ;2023 The Author(s). This open access article is distributed under a Creative Commons Attribution (CC-BY) 4.0 license. This work is licensed under the Creative Commons Attribution License 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: 2331-1975 ;EISSN: 2331-1975 ;DOI: 10.1080/23311975.2023.2192315Full text available |
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6 |
Material Type: Reports
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Public Company Accounting Oversight Board; Order Granting Approval of Auditing Standard Governing the Auditor's Use of ConfirmationThe Federal Register / FIND, 2023, Vol.88 (233), p.84837Copyright Federal Information & News Dispatch, LLC Dec 6, 2023 ;ISSN: 0097-6326 ;EISSN: 2167-2520Full text available |
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Material Type: Article
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A Screening of Tools to Measure the Quality of Financial ReportingActa Marisiensis. Seria Oeconomica (Online), 2023-12, Vol.17 (1), p.11-28 [Peer Reviewed Journal]ISSN: 2668-3989 ;EISSN: 2668-3989 ;DOI: 10.2478/amso-2023-0002Full text available |
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8 |
Material Type: Article
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Audit committees in public companies listed on the Warsaw Stock Exchange: compliance with hard law in practiceCentral European Management Journal, 2023-11, Vol.31 (3), p.344-363 [Peer Reviewed Journal]ISSN: 2658-0845 ;EISSN: 2658-2430 ;DOI: 10.1108/CEMJ-12-2021-0150Full text available |
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Material Type: Article
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Audit Characteristics and Firm Performance: Evidence from NSE-Listed Public Companies in IndiaSouth Asian journal of management, 2023-10, Vol.30 (4), p.30-55 [Peer Reviewed Journal]Copyright AMDISA Secretariat Oct-Dec 2023 ;ISSN: 0971-5428Full text available |
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10 |
Material Type: Article
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Significance of age and gender diversity in auditors and clients decisions: Case study of SerbiaEkonomika (Niš, Serbia), 2023-10, Vol.69 (4), p.19-39 [Peer Reviewed Journal]2023. 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. ;ISSN: 0350-137X ;EISSN: 2334-9190 ;DOI: 10.5937/ekonomika2304019KFull text available |
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11 |
Material Type: Article
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THE AUDITOR'S PERCEPTION OF EFFECTIVE RED FLAG FRAUD DETECTION ATTRIBUTES DURING THE EARLY, MIDDLE, AND LATE YEARS OF PROFESSIONAL DEVELOPMENTJournal of Business and Behavioral Sciences, 2023-10, Vol.35 (3), p.28-42 [Peer Reviewed Journal]Copyright American Society of Business and Behavioral Sciences Fall 2023 ;ISSN: 1099-5374 ;EISSN: 1946-8113Full text available |
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12 |
Material Type: Article
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Impact of dividend policy on earnings management and the moderating effect of the board of directors and the audit committees: The French caseAccounting and management information systems, 2023-09, Vol.22 (3), p.408-427 [Peer Reviewed Journal]Copyright Bucharest Academy of Economic Studies 2023 ;ISSN: 1583-4387 ;ISSN: 1843-8105 ;EISSN: 2559-6004 ;EISSN: 1583-4387 ;DOI: 10.24818/jamis.2023.03002Full text available |
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Material Type: Article
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RELENTLESS DEDICATION TO TACKLE CORRUPTIONAccountancy SA, 2023-09, p.6-10Copyright South African Institute of Chartered Accountants Sep 2023 ;ISSN: 0258-7254Full text available |
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14 |
Material Type: Article
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PCAOB Proposes Expanded Auditor Responsibility for Financial Statement Fairness and Legal ComplianceThe Corporate Governance Advisor, 2023-09, Vol.31 (5), p.26-29Copyright Aspen Publishers, Inc. Sep/Oct 2023 ;ISSN: 1067-6163Full text available |
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15 |
Material Type: Article
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MEASURE QUALITY IN AUDITING BY YOUR CUSTOMERS' NEEDSInternal Auditing, 2023-09, Vol.38 (5), p.6-10Copyright Thomson Reuters (Tax & Accounting) Inc Sep/Oct 2023 ;ISSN: 0897-0378Full text available |
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Material Type: Article
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Tax Accounting UpdateThe CPA journal (1975), 2023-09, Vol.93 (9-10), p.19-19COPYRIGHT 2023 New York State Society of Certified Public Accountants ;Copyright New York State Society of Certified Public Accountants Sep/Oct 2023 ;ISSN: 0732-8435Full text available |
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17 |
Material Type: Article
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Empowering the public sector through IMPACTFUL LEADERSHIPAccountancy SA, 2023-07, p.16-17Copyright South African Institute of Chartered Accountants Jul 2023 ;ISSN: 0258-7254Full text available |
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18 |
Material Type: Article
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SOX's Impact on the Quality of Financial ReportingThe Business Lawyer, 2023-06, Vol.78 (3), p.685-704 [Peer Reviewed Journal]COPYRIGHT 2023 American Bar Association ;Copyright American Bar Association Summer 2023 ;ISSN: 0007-6899 ;EISSN: 2164-1838Full text available |
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Material Type: Article
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The Need for Sarbanes-OxleyThe Business Lawyer, 2023-06, Vol.78 (3), p.633-646 [Peer Reviewed Journal]COPYRIGHT 2023 American Bar Association ;Copyright American Bar Association Summer 2023 ;ISSN: 0007-6899 ;EISSN: 2164-1838Full text available |
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Material Type: Article
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Analysis of the Impact of External Auditors’ Autonomy on Financial Accounting Information Quality Case Study Commercial Banks in Northern IraqSustainability, 2023-06, Vol.15 (12), p.9578 [Peer Reviewed Journal]COPYRIGHT 2023 MDPI AG ;2023 by the authors. Licensee MDPI, Basel, Switzerland. This article is an open access article distributed under the terms and conditions of the Creative Commons Attribution (CC BY) license (https://creativecommons.org/licenses/by/4.0/). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 2071-1050 ;EISSN: 2071-1050 ;DOI: 10.3390/su15129578Full text available |