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Audit Independence

Mandatory Audit Rotation and Audit Independence: Survey of Southern Nigeria

Mandatory Audit Rotation and Audit Independence: Survey of Southern Nigeria

... of audit firms after a fixed number of ...of audit quality, the costs of the audit and the assessment of the nature of the relationship with external ...of audit independence would be ...

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Audit Rotation; Creative Accounting, Audit Independence And Objectivity

Audit Rotation; Creative Accounting, Audit Independence And Objectivity

... auditors independence and objectivity is questioned, a threat to detection of acts of creative accounting will arise and creates room for creative accounting (Appah & Oyadongham 2011, Bamea et al ...

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The development of auditor independence dimensions: Nigerian stakeholders’ perspective

The development of auditor independence dimensions: Nigerian stakeholders’ perspective

... the audit function stems from the need to enhance the credibility and reliability of financial reports by providing reasonable and objective assurance that the financial reports reflect the true state of affairs ...

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MARKET IMPLICATIONS OF AUDIT QUALITY IN NIGERIA: EFFECTS ON SHAREHOLDERS’ EARNINGS AND STOCK PRICE PREDICTABILITY

MARKET IMPLICATIONS OF AUDIT QUALITY IN NIGERIA: EFFECTS ON SHAREHOLDERS’ EARNINGS AND STOCK PRICE PREDICTABILITY

... that audit independence is regarded as audit quality, which allows for greater confidence of the market in the reported accounting numbers of ...result, audit firm size has significant effect ...

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AUDIT FIRM ATTRIBUTES AND AUDIT QUALITY IN NIGERIA

AUDIT FIRM ATTRIBUTES AND AUDIT QUALITY IN NIGERIA

... that audit independence (AUDI), audit firm rotation (AUFR), audit fees (AUDF), and audit delay (AUDY) were able to explain 18% of total variation in audit quality (AUDQ) and ...

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Annual Corporate Governance Statement Approved by the Board of Spark New Zealand Limited on 20 August 2015

Annual Corporate Governance Statement Approved by the Board of Spark New Zealand Limited on 20 August 2015

... External Audit Independence Policy, the ARMC must pre-approve all audit (including all statutory and regulatory audit services) and related assurance services provided by the ...All ...

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The Role of Corporate Governance in Firm Performance

The Role of Corporate Governance in Firm Performance

... the independence of directors and Tobin's Q, but found a positive relationship between the independence of directors and ROE, profit margin, dividend yield, and stock repurchases ...

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The Influence of Corporate Governance on Enterprise Risk Management Implementation: A Study on Non-Financial Public Listed Companies in Malaysia

The Influence of Corporate Governance on Enterprise Risk Management Implementation: A Study on Non-Financial Public Listed Companies in Malaysia

... In 2007 and 2008, the Global Financial Crisis (GFC) hit world economies. Policymakers, regulators and academics identify the combination of weaknesses in governance structures and failures in risk management as the key ...

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Non Audit Fees and Auditor Independence: Nigerian Evidence

Non Audit Fees and Auditor Independence: Nigerian Evidence

... auditor independence reveal inconsistent ...non- audit services was associated with a lower assessment of risk of misstatements than where only audit was ...offer audit and non-audit ...

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The Effects of Board Compositions and Audit Committee Characteristics on Information Disclosure Practices: A Case of Singapore

The Effects of Board Compositions and Audit Committee Characteristics on Information Disclosure Practices: A Case of Singapore

... remain independence and probably provide some good advice from the outsider perspective to reduce the risks of getting in wrong directions of the management’s ...

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POLICY OF AIR ASTANA JSC IN RESPECT OF PROCUREMENT OF SERVICES OF AUDIT ORGANIZATIONS

POLICY OF AIR ASTANA JSC IN RESPECT OF PROCUREMENT OF SERVICES OF AUDIT ORGANIZATIONS

... of audit organizations (hereinafter referred to as “the Policy”) is organizing the efficient activity for procurement of services of audit organizations (including non-audit services provided by ...

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The Relationship between Auditor Rotation Type and Audit Firm's Size with Audit Quality

The Relationship between Auditor Rotation Type and Audit Firm's Size with Audit Quality

... regarding audit rotation may be established based on an assumption that longer relationship between auditor and its client will reduce auditor’s independence (Siregar et ...regarding audit rotation ...

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Competition, Auditor Independence and Audit Quality

Competition, Auditor Independence and Audit Quality

... that audit market competition is positively associated with audit quality, but both NAS and auditor-client tenure are negatively related to audit quality, which is consistent with the findings of the ...

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Internal audit, audit committee and independent auditor and its effect on internal control disclosure

Internal audit, audit committee and independent auditor and its effect on internal control disclosure

... internal audit function, the audit committee and the independent auditor on the disclosure of internal ...Internal audit is a function of the control structure of entities, while in corporate ...

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Stakeholders’ Perception of the Independence of Public Sector Auditors in Nigeria

Stakeholders’ Perception of the Independence of Public Sector Auditors in Nigeria

... of audit report in improving the quality of financial statement, this study attempted to investigate the level of independence being enjoyed by the auditors at the three tiers of government in Nigeria ...

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Free Cash Flow And Earnings Management: The Moderating Role Of Governance And Ownership

Free Cash Flow And Earnings Management: The Moderating Role Of Governance And Ownership

... specifically, audit committee independence and external audit quality along with firm ownership structure (such as institutional investors and managerial ownership) reduce the extent of earnings ...

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Influence of Audit Committee Characteristics on Voluntary Ethics Disclosure

Influence of Audit Committee Characteristics on Voluntary Ethics Disclosure

... the audit committee. The role of the audit committee in corporate governance is a subject of increasing regulatory interest (Abbott, Parker and Peters, ...2003). Audit committees help in improving ...

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The Effects of Clients’ Characteristics on Auditor Independence: A Perceptual Study

The Effects of Clients’ Characteristics on Auditor Independence: A Perceptual Study

... auditor independence, the interviewees were asked the following question, “What is the effect of clients’ background/reputations on auditor independence during the performance of audit tasks?” Before ...

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INDEPENDENCE AND INDEPENDENT SCRUTINY

INDEPENDENCE AND INDEPENDENT SCRUTINY

... the audit body and the organisation subject to internal ...of independence and expertise to scrutinise the audit ...an audit of the audit body but rather, a critical evaluation of ...

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The effects of competence, independence, audit work, and communication on the effectiveness of internal audit

The effects of competence, independence, audit work, and communication on the effectiveness of internal audit

... pekerjaan audit dan komunikasi terhadap efektivitas audit ...fungsi audit internal yang ditunjukkan dari masih banyak kasus korupsi khususnya pada Kementerian/ ...pekerjaan audit dan ...

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