Factors Affecting Auditors Independence
Determinants Influencing Audit Quality: The Case of State Audit of Vietnam
... the factors affecting the quality of the audit based on the ability to detect (depending on the capacity of the auditors) and the report of the auditor (depending on the independence of the ...
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PERCEPTIONS OF ACCOUNTANTS ON FACTORS AFFECTING AUDITOR’S INDEPENDENCE IN NIGERIA
... The audit of financial statements in the corporate sector by an independent auditor is mandatory by statute, which defines his duties, rights and powers (Salehi, Mansoury & Azary, 2009). It is essential because of ...
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INDEPENDENCE AND IMPARTIALITY OF AUDITORS FROME THR VIEWPOINTS OF INDEPENDENT AUDITORS AND INVESTMENT COMPANIES
... auditor independence refers to get free from the pressures and other factors that decline or expected to decline the auditor's power of decision ...other factors affecting his decisions, but ...
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The Organizational Independence of Internal Auditors in Ghana: Empirical Evidence from Local Government
... Internal Auditors (IIA) (2006) as organization existing to create value or benefits to their owners, other stakeholders, customers and ...services. Independence and objectivity are some of the core values ...
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The Need of Independent Shariah Members in Islamic Cooperative Banks: An Empirical Study of Professional Accountants in Malaysia
... 1990). Auditors are considered to have little value without independence (Johnstone, Sutton & Warfield, ...2001). Independence is one of the important elements in maintaining audit quality which ...
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The Determinants of Audit Expectation Gap: An Empirical Study from Kingdom of Bahrain
... of auditors, the skills of auditors, the knowledge of the public about the audit profession and the users’ needs from ...identified factors found to have a significant impact on the level of audit ...
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Audit quality and independence in China: Evidence from Going-Concern Qualifications Issued During 2004-2007 Qian Hao, Xiaolan Zhang, Yuequan Wang, Chunlong Yang, Guiqing Zhao
... clients, auditors may compromise independence by issuing a favorable audit opinion, in an effort to retain the client and avoid the reputation as a hard-liner that routinely issue qualified opinions, but ...
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Non Audit Fees and Auditor Independence: Nigerian Evidence
... auditor independence in Nigeria have been surveyed previously to identify the most significant perceived threats to independence (Adeyemi and Akinniyi, 2011; Adeyemi and Oloowokere, 2012), elements of the ...
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Institutional constraints and effectiveness of internal auditors in county governments, a case of Isiolo County, Kenya
... internal auditors should not undertake managerial day to day activities like developing procedures, book keeping or any other activity performed by management which may compromise their ...The independence ...
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The Relationship Between An Auditing Firm's Characteristics And The Incidence Rate Of Its Clients Subject To AAERs
... In conclusion, we use audit time and audit fee as proxies of measuring audit quality. However, only audit time is related with the incidence rate subject to AAERs. More specifically, AAERs firm’s auditor inputted ...
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<p>The Challenges In Conducting Research Studies In Arabic Countries</p>
... Methods: A qualitative study was carried out between July 2014 and April 2015 where the semistructured survey was conducted using Survey Monkey software to all healthcare providers who work in seven different domain ...
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An Analysis of the Internal and External Factors that Affect United Continental Holdings
... According to Miles, Snow, Meyer, & Jr. (1978), an attempt has been made to mitigate the company's risks in order to make a profit. There are several risks which a company may head, like financial risk, liquidity ...
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The Irish Housing Market Quarterly Economic Commentary, Summer 2012
... The Census data also provide some insights into a number of other factors that contribute to the demand for housing. Headship rates in Ireland are low by the standards of other rich countries in the EU 15. Table ...
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Test Of Independence Of Some Factors Contributing To Hypertension
... primary factors contributing to hypertensions as explained in the findings of the ...three factors, the most important correlated factor can be controlled to a reasonable state by reducing the level of fat ...
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Factors Affecting Sickness of Textile Industries
... Volume 3, Issue 7, July – 2018 International Journal of Innovative Science and Research Technology ISSN No 2456 2165 IJISRT18JL33 www ijisrt com 149 Factors Affecting Sickness of Textile Industries Bi[.] ...
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Critical Factors Affecting The Happiness: A Vietnamese Perspective
... Abstract: It can be said that happiness and searching for happiness are the goals, aspirations and rights of every one. Increasing the happiness of their own country’s population is an ultimate goal being widely ...
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Generation of Bioenergy using Wet Feedstock Waste
... Factors Affecting Yield And Production Of Biogas Many factors affecting the fermentation process of organic substances under anaerobic condition are, 1 The quantity and nature of organic[r] ...
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Auditor independence and client economic power: qualitative evidence and propositions involving auditors' emotions and moral reasoning
... For example, Arthur Andersen’s CEO Joe Berardino attracted the fulcrum of blame for AA’s demise associated with Enron’s collapse although bankers, politicians, regulators and other Big 5 accounting firms are implicated ...
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Management practices’ effect on milk production, somatic cell count and mastitis in Swedish organic dairy farms
... There are scarce reports from studies examining the same types of hygiene routines at milking as included in this thesis. However, this thesis’ results did not find that type of hygiene routine at milking had an ...
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Evaluating the effectiveness of internal auditing in municipalities in Israel
... 232 Table 7.8: Signs of career municipality internal auditors 234 Table 7.9: Distribution of the evaluations given by the different statements regarding the independence of internal audi[r] ...
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