نتایج جستجو برای: linguistic audit
تعداد نتایج: 80151 فیلتر نتایج به سال:
Audit quality is a fundamental element that reflects the demand for audit services. Also, high audit quality improves the credibility and continuity of profession and audit firms. The purpose of this study is to investigate the Premature Sign-Off Procedures and Underreporting Time of Audit as reducing the quality of audit and, ultimately, the long-term interests of audit firms. In this rega...
هدف این مطالعه بررسی تاثیر دو جنبه کیفیت حسابرسی داخلی یعنی صلاحیت و همکاری حسابرس داخلی در حسابرسی صورتهای مالی است. مطابق تئوری جانشینی حسابرس مستقل با اتکا به نتایج کار حسابرس داخلی در تلاش های خود صرفه جویی میکند که این امر بر حق الزحمه حسابرس مستقل تاثیر خواهد گذاشت. دو ویژگی کیفی حسابرسی داخلی (صلاحیت و همکاری) منجر به حمایت از دیدگاه جانشینی برای توضیح رابطه بین کیفیت حسابرسی داخلی و حق...
journal of accounting advances (j.a.a) vol. 5, no. 1, 2013, ser. 64/3 extended abstract monitoring role of auditing and corporate dividend payout policies dr. v. khodadadi s. hajizadeh r. ghorbani shahid chamran university of ahvaz introduction the aim of this paper is to investigate the relation between monitoring role of independent auditing and corporate ...
introduction: the review of medical records with the aim of assessing the quality of codes has long been conducted in different countries. auditing medical coding, as an instructive approach, could help to review the quality of codes objectively using defined attributes, and this in turn would lead to improvement of the quality of codes. method: the current study aimed to present a model for au...
in this study, the effect of audit quality on agency costs and information asymmetry has been examined. among the accepted companies 99 ones in tehran stock exchange were selected for statistical samples from 1385 to 1392 in order to attain the research purposes. to measure the audit quality, it has been used the observable variables such as the percentage of institutional investors, the type o...
در سالهای اخیر، مقررات متعددی با هدف حفظ استقلال و ارتقا کیفیت حسابرسی وضع شده است. چرخش اجباری مؤسسات حسابرسی و محدودیت در ارائه سایر خدمات حسابرسی از جمله این مقررات هستند. هدف این تحقیق، بررسی مقایسهای دیدگاه استفادهکنندگان در مورد رابطه بین چرخش اجباری مؤسسات حسابرسی و محدودیت در ارائه سایر خدمات حسابرسی با کیفیت حسابرسی است. همچنین، این تحقیق درصدد بررسی هزینه و منفعت مقررات مذکور میبا...
The Race Disparity Audit (RDA) was published in 2017 by the then Conservative government of UK. proclaimed aims were to ‘reveal racial disparities and help end injustices that many people experience’. This paper adopts a critical discourse analysis approach analysing RDA associated webpages, critically examine government’s purported aims. linguistic reveals pernicious form political doublespeak...
Although increased mergers of audit firms in the Iranian audit market has attracted the attention of profession, regulatory bodies and researchers, little evidence is available on the motivations, barriers, processes, types, consequences and reasons for failures of audit firm’s mergers. Therefore, the present study is an attempt to open the black box of mergers of audit firms through in-depth i...
The purpose of this study is to explain the model of auditor trust in the client with an emphasis on pathology and presenting a strategy using a qualitative research method and grounded theory approach. This study was conducted in 1398 by conducting 12 in-depth interviews with partners of auditing institutes, members of the Iranian Society of Certified Public Accountants and the Audit and Manag...
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