Aim: The primary role of audit committees is to provide oversight in the financial reporting, process, internal controls and compliance with regulations laws. objective this paper investigate impact board attributes on firm performance. Design/Research methods: Using a sample firms publicly traded Dar es Salaam Stock Exchange (DSE) during 1998–2018; estimated fixed effects regressions tests hyp...

The paper examines in detail the problems of audit market quality. modern quality control system Ukraine is analyzed, main indicators characterizing development trends services are considered. When representatives different segments society use independent firms to make effective management decisions, it necessary conduct high-quality audits. To achieve this goal, we have given and described st...

Statutory audit in Slovakia is performed by statutory auditors or firms. Many of the firms are members globally operating networks. Membership a network imposes certain rights and duties for The existence operation networks can be understood as one results globalization that allows an increasing possibility cooperation at international level. Our goal to clarify state To achieve goal, it was ne...

Article history: Received 5 February 2012 Received in revised form 15 October 2012 Accepted 31 December 2012 Available online 8 January 2013 We examine the influence of auditors onmitigating corporate fraud in China, which is known to have weak legal enforcement, weak investor protection along with tight control of the media and labour unions. We find that firmswith executives that have lower i...

For decades, spreadsheets have been one of the most commonly used computer applications by auditors. However, the use of spreadsheets varies considerably from one firm to another. Successful spreadsheet implementation can be viewed as occurring when spreadsheets are diffused to all auditors within an organization and are used to the fullest potential. This study aims to identify factors that co...