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Showing all Resources, Excluding Opac and Electronic and Premium resources

Personality characteristics, preferences for rewards and the propensity to choose an auditing job

Author:Iryna Alves, Bruno Gregório and Sofia M. Lourenço
Publisher:Journal of Accounting & Organizational Change,
Abstract: Purpose This study investigates theoretical relationships among personality characteristics, pref…

The bright side of flight delay: How do flight delays affect auditing quality?

Author:Silu Cheng and Wenyao Hu
Publisher:China Accounting and Finance Review,
Abstract: Purpose This study explores how auditors' emotions, specifically negative moods triggered by fli…

External audits and official controls – what’s the difference in their usefulness and credibility?

Author:Piotr Rogala, Piotr Kafel and Inga Lapina
Publisher:Central European Management Journal,
Abstract: Purpose The study aims to determine whether audited organizations experience differences between …

The effects of board compensation on the voluntary establishment of an internal audit function

Author:Jaakko Rönkkö, Mikko Paananen and Aleksi Lahikainen
Publisher:Baltic Journal of Management,
Abstract: Purpose This study examines the effects of board members’ compensation on the voluntary establish…

A panel data analysis of the effect of audit quality on financial statement fraud

Author:Maryam Yousefi Nejad, Ahmed Sarwar Khan and Jaizah Othman
Publisher:Asian Journal of Accounting Research,
Abstract: Purpose Financial statement fraud has become a global concern, and auditors are increasingly focu…

Does audit committee composition influence firm performance? Evidence from the top NSE-listed non-financial companies of India

Author:Abhisheck Kumar Singhania and Nagari Mohan Panda
Publisher:Asian Journal of Accounting Research,
Abstract: Purpose This study aims to examine the influence of Audit Committee (AC) composition on Firm Perf…

Audit report lag and the cost of equity capital

Author:Md. Borhan Uddin Bhuiyan, Yimei Man and David H. Lont
Publisher:Journal of Capital Markets Studies,
Abstract: Purpose This research investigates the effect of audit report lag on the cost of equity capital. …

Editorial: Are we ready for auditing AI-based systems?

Author:Sanjay Goel and Gurvirender Tejay
Publisher:Organizational Cybersecurity Journal: Practice, Process and People,
Abstract:

Is it time to use checklists in mental health care auditing?

Author:Moshe Z. Abramowitz, Jacob Polackiewicz and Alexander Grinshpoon
Publisher:Mental Illness,
Abstract: A key strategy for improving the quality of mental health care is the design and implementation o…

The importance of data mining, user information behaviour and interaction audit for information literacy

Author:Patrick Ajibade and Ndakasharwa Muchaonyerwa
Publisher:Library Hi Tech News,
Abstract: Purpose This study aims to promote the need for advanced skills acquisition within the LIS and ac…
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