This study investigates the relationships among industry specialist auditors, outside directors, and financial analysts. Specifically, we examine the effect of analyst coverage on the association between auditor industry specialization and outside directorship. We find that outside directors are less likely to hire industry specialist auditors for firms with high analyst coverage than for firms...

Following extensive research and engagement of internal audit practitioners external stakeholders, the International Internal Audit Standards Board (IIASB) The Institute Auditors released a draft newly proposed standards. changes have completely transformed Standards. They are so that even new name, Global Standards™.

The research aims to analyze the effect of love money, religiosity, Machiavellian on auditors' ethical perceptions. population and sample this study are auditors who work in Public Accounting Firms city Denpasar, Bali. This used a saturated technique with large number samples used, namely 47 respondents. data analysis is multiple linear regression analysis. results show that money has positive ...

More publicly listed firms have emphasized the effectiveness of internal control in an information technology environment. Hence, this study presents a logical assessment mechanism for appraising the internal control of information technology. The strategy is based on Gowin’s Vee structure. On the theory side, this study explores the assessment items of internal controls on information environm...

The aim of present study is to examine the factors that have an impact on internal audit effectiveness (IAE) in Turkey. datas research were obtained from 187 auditors who are members Institute Internal Auditors-Turkey, working private sector organizations through questionnaire prepared as a result item pool assessment. relationship between IAE and six main revealed by applying Principle Compone...

Free AccessImportant Keywordshttps://doi.org/10.14220/9783737013444.259SectionsPDF/EPUB ToolsAdd to favoritesDownload CitationsTrack Citations ShareShare onFacebookTwitterLinkedInRedditEmail About Previous chapter Next FiguresReferencesRelatedDetails Download book coverOsnabrücker Studien zur Jüdischen und Christlichen Bibel.Volume 8 1st editionISBN: 978-3-8471-1344-7 eISBN: 978-3-7370-1344-4Hi...

Although the audit expectation gap has been subject to substantial research over past two decades, it remains a controversial issue for profession. This study, therefore, examines existence of an in Cameroon between auditors and users (accountants, bankers, investors), assesses dimensions gap, relates findings prior on gap. A survey questionnaire capturing fifteen semantic different belief stat...