Determining the strength of auditing standards and reporting
نویسندگان
چکیده
منابع مشابه
the effect of taftan pozzolan on the compressive strength of concrete in the environmental conditions of oman sea (chabahar port)
cement is an essential ingredient in the concrete buildings. for production of cement considerable amount of fossil fuel and electrical energy is consumed. on the other hand for generating one tone of portland cement, nearly one ton of carbon dioxide is released. it shows that 7 percent of the total released carbon dioxide in the world relates to the cement industry. considering ecological issu...
The Islamic Financial Reporting Goals and convergence with International Financial Reporting Standards (IFRS
According to some accountants, financial reporting in the islamic countries should be based on fairness, goodness and morality. This study examined the possibility of modifying the conventional framework for reporting in line with Islamic accounting objectives and to adapt the process of recognition and reporting financial events in accordance with the Shari'a principles. The research method is...
متن کاملStandards for Reporting Qualitative Research
سخن سردبیر Editorial مجله دانشگاه علوم پزشکی رفسنجان دوره هجدهم، آذر 1398، 860-859 استانداردهایی برای گزارش پژوهشهای کیفی Standards for Reporting Qualitative Research محسن رضائیان[1] M. Rezaeian تاکنون در مجله علمی دانشگاه، مقالات گوناگونی در خصوص استانداردهای تدوین شده برای گزارش شفاف پژوهشهای کمّی و از جمله کارآزماییهای بالینی [1] و مطالعات مشاهدهای اپیدمیو...
متن کاملAuditing, Governance and Reporting: an Experimental Investigation
We use a controlled laboratory setting to experimentally examine the role of auditing and market-based-governance in restraining managerial expropriation and inaccurate financial reporting. Managerial expropriation is broadly defined as the enabling of all actions that opportunistically transfer wealth from investors to managers through understatement of realizable income. Similarly, auditing i...
متن کاملAuditing Standards, Professional Judgement, and Audit Quality∗
This paper examines the economic consequences of tightening auditing standards. We recognize that both auditors’ incentives and expertise are relevant for audit effectiveness. On one hand, tighter auditing standards counter the misbehavior of rogue auditors. On the other hand, tighter standards restrict auditors’exercise of professional judgement, leads to auditors’compliance mentality, and red...
متن کاملذخیره در منابع من
با ذخیره ی این منبع در منابع من، دسترسی به آن را برای استفاده های بعدی آسان تر کنید
ژورنال
عنوان ژورنال: Corporate Ownership and Control
سال: 2011
ISSN: 1810-3057,1727-9232
DOI: 10.22495/cocv8i4c2art5