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A longitudinal study of audit quality differences among independent auditors

Author:Manh Dung Tran, Khairil Faizal Khairi and Nur Hidayah Laili
Publisher:Journal of Economics and Development,
Abstract: Purpose The purpose of this paper is to investigate the differences of audit quality of financial…

Trainee auditors' perception of ethical climate and workplace bullying in Chinese audit firms

Author:Anthony A. Liu
Publisher:Asian Journal of Accounting Research,
Abstract: Purpose The purpose of this paper aims to investigate the relationship between the audit firm's e…

Conceptual framework of internal Sharīʿah audit effectiveness factors in Islamic banks

Author:Latifah Algabry, Syed Musa Alhabshi, Younes Soualhi and Omar Alaeddin
Publisher:ISRA International Journal of Islamic Finance,
Abstract: Purpose The main purpose of this research is to figure out the most effective determinants that p…

The effect of audit committee quality on the conventional and Islamic banks' financial performance between subprime and Corona crises

Author:Achraf Haddad, Anis El Ammari and Abdelfattah Bouri
Publisher:Asian Journal of Accounting Research,
Abstract: Purpose This study aims to test empirically the differences between Islamic and conventional bank…

Assessing the effectiveness of internal Sharīʿah audit structure and its practices in Islamic financial institutions: a case study of Islamic banks i…

Author:Latifah Algabry, Syed Musa Alhabshi, Younes Soualhi and Anwar Hasan Abdullah Othman
Publisher:Asian Journal of Accounting Research,
Abstract: Purpose This study aims to explore and assess the key Sharīʿah governance factors that may have a…

Board characteristics, audit committee attributes and firm performance: empirical evidence from emerging economy

Author:Rifat Fariha, Md. Mukarrom Hossain and Ratan Ghosh
Publisher:Asian Journal of Accounting Research,
Abstract: Purpose This study is designed and directed to analyze the effect of board characteristics and au…

Residual audit fee and real income smoothing: evidence from quoted non-financial firms in Nigeria

Author:Chinedu Francis Egbunike, Ikponmwosa Michael Igbinovia, Kenebechukwu Jane Okafor and Lucy Cecilia Mmadubuobi
Publisher:Asian Journal of Accounting Research,
Abstract: Purpose The study investigated the relationship between residual audit fee and real income smooth…

Audit fee premium for national and local level of industry expertise in Italy

Author:Tatiana Mazza, Stefano Azzali and Andrey Simonov
Publisher:Managerial Auditing Journal,
Abstract: Purpose This study aims to examine whether national industry expertise in Italy is more dominant …

Does voluntary non-financial reporting matter for the evaluation of audit risk after a crisis period? Perceptions from Italian auditors

Author:Sara Trucco, Maria Chiara Demartini, Kevin McMeeking and Valentina Beretta
Publisher:Meditari Accountancy Research,
Abstract: Purpose This paper aims to investigate the effect of voluntary non-financial reporting on the eva…

Determining The Effectiveness of Going Concern Audit Opinion by ISA 570

Author:Ni Nyoman Alit Triani, Made Dudy Satyawan and Merlyana Dwinda Yanthi
Publisher:Asian Journal of Accounting Research,
Abstract: The research aims to address the Going Concern Audit Opinion published by the auditor with an ISA…
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