متطلبات جودة خدمات التدقيق الداخلي : رؤيا شاملة = Quality Requirements of Internal Audit Services : A Comprehensive Vision
نویسندگان
چکیده
منابع مشابه
Internal Audit, Board of Directors and Financial Reporting Quality
High-quality internal audit is expected to lead to high-quality financial reporting. High-quality financial reporting expresses itself in earning quality. Earning quality has been playing a key role in capital market for a long time. Finance users pay special attention to earning quality because they make their decision based on it. On the other hand, the market economy will experience awful, i...
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We provide evidence on the long standing concern on auditor conflicts of interest from providing non-audit services (NAS) to audit clients by using rarely explored NAS fee data from 1978-80. Using this earlier setting, we find cross-sectional evidence of improved earnings quality when auditors provide NAS, especially those related to information services. This is consistent with better audit qu...
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ژورنال
عنوان ژورنال: Global Journal of Economic and Business
سال: 2017
ISSN: 2519-9285,2519-9293
DOI: 10.12816/0040842