نتایج جستجو برای: behavioural components of auditors
تعداد نتایج: 21176075 فیلتر نتایج به سال:
This paper presents a formal behavioural specification framework together with its applications in different contexts for specifying and verifying the correct behaviour of distributed Fractal components. Our framework allows us to build behavioural models for applications ranging from sequential Fractal components, to distributed objects, and finally distributed components. Our models are able ...
In previous work we have demonstrated how the functional language SAFL can be used as a behavioural hardware description language. Other work (such as μFP and Lava) has demonstrated that functional languages are apposite for structural hardware description. One of the strengths of systems such as VHDL and Verilog is their ability to mix structuraland behavioural-level primitives in a single spe...
Every society needs ethical rules and regulations to establish stability, and if these laws are not established, it will lead to a rupture of the bond between members of society, and this must be present in the audit and the characteristics of the auditor and The field of Islamic ethics can be mentioned.The purpose of this study is to investigate the effect of command success on the inertia of ...
Abstract: The purpose of the present study is two-dimensional. First, provide more evidence of the effects of information order on auditors' beliefs, and secondly, examine whether auditors vary their beliefs in different cognitive styles. These goals were achieved through the use of experienced professional auditors. To determine the effects of information sequence, Hogarth and Einhorn’s belie...
Auditors who have a high professional commitment are trying to carry out their duties correctly and take steps towards the success of the audit profession and refrain from carrying out activities that undermine the credibility of the profession and reduce the quality of the audit. The purpose of this study was to investigate the influence of the locus of control, experience and the degree of au...
According to the change in the role of internal auditors, new competencies are needed. The purpose of this research is development of internal audit managers’ competency model, with regard to contextual and environmental attributes and conditions surrounding the internal audit profession in Iran. With regard to exploratory approach of this research, and because of absence a comprehensive resear...
Background: Ethical orientation as a guide to the formation of individual beliefs and attitudes in dealing with ethical dilemmas can influence the of auditors' decision-making. Hence, in this research, the relationship between ethical orientations and the ethical sensitivity and moral intensity of auditors is examined. Method: The method of this research is descriptive survey. The statistical p...
I examine whether financial reporting quality and credibility affect firm financing and investment decisions. I use PCAOB inspections of non-U.S. auditors as exogenous shocks to the reporting quality of non-U.S. firms audited by PCAOB inspected auditors. I then use the subsequent public revelation of the inspection as exogenous shocks to the reporting credibility of non-U.S. firms that employ P...
The work presented here investigates the process by which one group of individuals solves the problem of detecting deceptions created by other agents. A field experiment was conducted in which twenty-four auditors (partners in international public accounting firms) were asked to review four cases describing real companies that, unknown to the auditors, had perpetrated financial frauds. While ma...
Objectives: The purpose of this study was to investigate the effect of personality organization, job stress and ego strength on predicting audit quality in auditing organizations and independent audit companies. Method: The statistical population of this study is all auditors of the audit organization with 191 individuals and independent audit companies with 208 companies, which included at le...
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