نتایج جستجو برای: m42
تعداد نتایج: 153 فیلتر نتایج به سال:
SUMMARY Using the Chinese setting where two partners are assigned to lead each engagement, we find that gender-diverse partner pairs improve audit quality compared same-gender pairs. We show positive effect of gender diversity is concentrated in engagements led by with similar seniority or collaborating as signatory for an engagement before clients complex operations. evaluate potential factors...
Internal Audit Competency and Financial Reporting Quality: Evidence from LinkedIn Human Capital Data
SUMMARY Limited availability of human capital data on the internal audit function (IAF) has constrained research this topic. This study overcomes certain limitations by using LinkedIn from Revelio Labs. Using longitudinal individual IAF employees, we document that experience, education, and size are associated with higher financial reporting quality. Specifically, find competency is inversely p...
ABSTRACT Policies and procedures that centralize decision making within an audit firm create auditor style effects. Prior research suggests this increases financial-statement comparability, implicitly financial statements more useful. However, a potential hazard of is the propagation errors. We examine association between common disclosure issues among clients. measure as presence use comments ...
ABSTRACT I examine inspector-auditor interactions and test proposed changes to the existing inspection process using a stylized experiment with real-effort repeated interactions. first show that when holding incentives constant, if inspectors perceive request additional audit work, they escalate their deficiency assessments more work. then increasing discussions before formally assess auditors’...
در این مقاله بر اساس سیستم هشدار سریع، با معرفی نسبتهای پنجگانه CAMEL )کفایت سرمایه، کیفیت دارایی، کیفیت مدیریت، سودآوری و نقدینگی( و با استفاده از مدل پیشبینی لاجیت به ارزیابی عملکرد بانکهای ایران پرداخته شده است. برای این منظور، از اطلاعات صورتهای مالی 17 بانک دولتی و خصوصی ایران در فاصله سالهای 1384 تا 1389 استفاده شد. نتایج حاکی از آن است که از بین 17 نسبت مالی لحاظشده در رگرسی...
The high-speed phenomena of the Orion nebula (M42, NGC 1976) – IV. Velocity imaging and spectroscopy
The study assesses whether auditors factor into their pricing of an audit engagement the presence inventor CEO given potential conflict interest this may present. Empirical and anecdotal evidence suggests that CEOs have more appetite for risk be less business-minded, thus suggesting agency costs firm. We rely on a self-developed database archival data from other sources. Using multivariate regr...
The aim of this study is to examine the impact legal audit quality on likelihood accounting fraud, for a sample 48 companies listed Tunisian stock market over period between 2014 and 2018. Based logit panel regression, we have shown that firm's membership in one Big networks rotation external auditors are two major determinants reduction cases fraud companies. In addition, results showed joint ...
ABSTRACT Internal audit function (IAF) effectiveness can be improved by embracing Audit Analytics (AA). However, despite its promises, AA implementation remains limited. Although there is research on in general, needs to an overview of insight into inhibiting and driving factors for internal auditing. This paper examines those exploring the literature implementation. The initial search revealed...
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