Public officials have recently sought increased regulation of financial disclosures from not-for-profit organizations as a means of improving accountability with the public. One objective of this study is to examine whether not-for-profit entities already subject to audit requirements submit financial reports in compliance with GAAP. Further, since the majority of not-for-profit organizations a...

Considerable differences exist between Germany and AngloAmerican countries in the development of the statutory audit, the emergence of professional associations of auditors, and the legal and organizational forms of audit firms. This paper examines historical developments in Germany from the late 19th century, to the formal regulation of auditing and the audit profession in 1931. Its main objec...

Purpose: The main objectives of this research were to study the direct relationship between audit quality (AQ) and performance non-financial Jordanian companies look into how ownership concentration affects relationship. Theoretical framework: This focuses on AQ, FP, concentration. Ownership moderates AQ according framework. Audit fees are used evaluate lend credibility financial reports, prote...

As Russia transited to market relations, it formed an independent audit service, which emergence prerequisites were the mutual interest of state bodies, managing administration enterprise and its owners in reliable financial accounting information. The has become integral part economic relations been recognized by most countries world. This was facilitated need for means implementing protecting...

The purpose of the paper is to study current state audit services market in Ukraine, identifying problems and making suggestions for its improvement terms European integration. Methodology. General scientific economic mathematical methods (analysis, synthesis, abstraction, concretization) as well special (comparison, tabular) were used. Results. Audit one important types becoming increasingly i...

In media markets, the value of advertisement exposure depends on circulation, and media consumers’ valuation is affected by advertising. This paper analyzes media market competition in a duopoly framework. There exist symmetric and asymmetric equilibria in terms of firm size, and sometimes a natural monopoly may emerge . There is less scope for asymmetry when products are more differentiated or...

This study attempts to compare and highlight the major differences between International Accounting Standards (IAS) and International Financial Reporting Standards (IFRS) with National Accounting Standards (NAS) in one of the developing nations, Iran. Over the past two decades, the Iranian accounting standards setter, Audit Organization, has decided to eliminate the differences between IFRS and...