The aim of this project has been to study the possibility to apply audit strategies developed for taxation on fraud and involuntary errors in the social benefit sector. The efficiency of different audit strategies is compared using a computer-based optimization algorithm. Two types of audit strategies are used in this study. One is to adapt the audit intensity to the propensity for errors and f...

Disclosure theory argues that better information quality reduces audit risk, by decreasing information asymmetry in the market and consequently, information risk for firms. Extant literature on voluntary disclosure analyzes the relationships between Corporate Social Responsibility (CSR) and audit risk, finding that auditors charge lower fees and issue less going concern opinions to firms with g...

Introduction Significant changes in the auditing environment world-wide have, in recent years, led to important changes in the behaviour of market participants. The main environmental changes have been the world-wide recession, dating from approximately 1989, which led to overcapacity on the supply side of the market. These changing competitive pressures resulted in aggressive fee renegotiation...

This study aims to empirically examine the relationship between internal governance mechanisms and corporate anti-corruption disclosure in Indonesia. Internal tested are independence of board, audit committee, ownership concentration, family ownership. research is a cross sectional with quantitative approach, data used secondary data. The sample 100 non-financial companies Indonesia which liste...

Using China’s stock market as the testing venue, this study examines how corporate transparency helps explain the sensitivity of stock prices to general investor sentiment. We find that firms with low corporate transparency, measured by a battery of proxies including state ownership, the prevalence of related party transactions, accrual-based earnings management, audit opinions, and the quality...