نتایج جستجو برای: auditor selection
تعداد نتایج: 320456 فیلتر نتایج به سال:
Top management turnover can be classified into forced turnover and voluntary turnover. Forced CEO turnover may be triggered by poorer operating performance (Helwege et al. 2012) that fails to meet the expectation of corporate board; this pressure of immediate performance improvement may induce the incoming CEO to engage in earnings management (SAS No.99, AICPA 2002), and in turn increase the li...
This research proposes a novel method for ensuring fair governance of a common resource using asymmetric anonymity. We propose a system of resource governance that uses anonymous auditors instead of a regulatory agency. Self-enforcement and mutual enforcement are subject to fraud and collusion. In the proposed governance system, anonymity, often associated with negative online interactions, is ...
Tujuan penelitian ini untuk mengetahui Tekanan Anggaran Waktu, Locus Of Control, Kompleksitas. Tugas dan Turnover Intention berpengaruh terhadap perilaku disfungsional auditor pada KAP di Provinsi Bali. Jumlah sampel adalah 82 Auditor. Teknik pengambilan yang digunakan metode non-probability sampling. analisis data dalam regresi linier berganda. Berdasarkan dari hasil ditemukan Waktu Control ne...
This study aims to examine the effect of organizational culture, professional commitment, and auditor ethics on performance auditors at Surabaya public accounting firm. The type research conducted is descriptive quantitative with survey method. number respondents in this were 60 from 12 Public Accounting Firms which selected randomly. method data acquisition comes questionnaires that are distri...
Data integrity is an important phase in cloud computing. Since the previous couple of years the protocols that was evoked during this field has reached greater heights.[1] Existing protocols with the assistance of a third-party auditor in an exceedingly previous work, Sebe ́et al propose a data integrity verifying protocol that supports information dynamics[2]. During this paper, we adapt Sebe ́e...
Errors in spreadsheet applications and models are alarmingly common (some authorities, with justification cite spreadsheets containing errors as the norm rather than the exception). Faced with this body of evidence, the auditor can be faced with a huge task the temptation may be to launch code inspections for every spreadsheet in an organisation. This can be very expensive and time-consuming. T...
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