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 "AUDITING"
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Does Independent Director Experience Improve Individual Auditors' Audit Quality?

Publication Type: Academic Journal

Source(s): Journal of Accounting, Auditing & Finance. Oct2023, Vol. 38 Issue 4, p964-985. 22p. 11 Charts.

Abstract: This study examines whether individual auditors with experience as independent directors provide better audit performance than those without independent directorship experience. Using the Chinese setting where audit partners' names are publicly disclos...

CEO Turnover and the Engagement Quality Reviewer's Audit Effort.

Publication Type: Academic Journal

Source(s): Journal of Accounting, Auditing & Finance. Jan2024, Vol. 39 Issue 1, p205-224. 20p.

Abstract: Previous literature on the engagement quality (EQ) review argues that EQ reviewers should provide more efforts into the review process when fieldwork auditors' judgments and conclusions on the financial statements are potentially biased. Little empiric...

Audit partner identification, matching, and the labor market for audit talent.

Publication Type: Academic Journal

Source(s): Contemporary Accounting Research. Fall2023, Vol. 40 Issue 3, p2140-2163. 24p.

Abstract: Résumé: Identification des associés d'audit, appariement et marché du travail pour les talents en audit Il est généralement admis que la communication des noms des associés responsables de la mission d'audit avantage les investisseurs en les informant ...

Implementing Triple Entry Accounting as an Audit Tool—An Extension to Modern Accounting Systems.

Publication Type: Academic Journal

Source(s): Journal of Risk & Financial Management. Nov2023, Vol. 16 Issue 11, p478. 16p.

Abstract: Despite the technological leaps modern accounting systems have brought about, fraud is still prevalent. This necessitates spending time and money on audits. Connecting modern accounting ledgers to a public blockchain would make accounting records easil...

PREVENTIVE TAX AUDIT AND REFUNDS LINKED TO THE GENERAL SALES TAX OF EXPORTING COMPANIES IN THE PROVINCE OF TAMBOPATA, PERU.

Publication Type: Academic Journal

Source(s): Environmental & Social Management Journal / Revista de Gestão Social e Ambiental. 2023, Vol. 17 Issue 6, p1-20. 20p.

Abstract: Objetivo: O objetivo da investigação científica foi determinar a relação entre a auditoria fiscal preventiva nas restituições vinculadas ao imposto geral sobre vendas de empresas exportadoras na província de Tambopata, Peru. Método: Considerou-se a abo...

SOCIAL AUDIT PERFORMANCE OF COOPERATIVES IN NORTHEASTERN CAGAYAN, PHILIPPINES: A STUDY ON COMPLIANCE WITH RA 9520.

Publication Type: Academic Journal

Source(s): Environmental & Social Management Journal / Revista de Gestão Social e Ambiental. 2023, Vol. 17 Issue 5, p1-14. 14p.

Abstract: Objetivo: Esta pesquisa teve como objetivo avaliar o desempenho da auditoria social das cooperativas no nordeste de Cagayan, Filipinas, enfocando sua conformidade com a RA 9520, o Código Cooperativo Filipino de 2008. O estudo avaliou o cumprimento da r...

The Circular Economy Transition in Australia: Nuanced Circular Intermediary Accounts of Mainstream Green Growth Claims.

Publication Type: Academic Journal

Source(s): Sustainability (2071-1050). Oct2023, Vol. 15 Issue 19, p14160. 18p.

Authors:

Abstract: Australia has recently declared its commitment to a Circular Economy. Policy and initiatives to date have focused on recycling and waste management and research to date has highlighted the need for more ambitious policy, clearer definitions, collaborat...

Electrochemical Growth and Structural Study of the Al x Ga 1−x As Nanowhisker Layer on the GaAs Surface.

Publication Type: Academic Journal

Source(s): Journal of Manufacturing & Materials Processing. Oct2023, Vol. 7 Issue 5, p153. 16p.

Abstract: This work presents a novel, cost-effective method for synthesizing AlxGa1−xAs nanowhiskers on a GaAs surface by electrochemical deposition. The process begins with structuring the GaAs surface by electrochemical etching, forming a branched nanowhisker ...

Enhanced Performance of GaAs Metal-Oxide-Semiconductor Capacitors Using a TaON/GeON Dual Interlayer.

Publication Type: Academic Journal

Source(s): Nanomaterials (2079-4991). Oct2023, Vol. 13 Issue 19, p2673. 9p.

Abstract: In this work, a dual interfacial passivation layer (IPL) consisting of TaON/GeON is implemented in GaAs metal-oxide-semiconductor (MOS) capacitors with ZrTaON as a high-k layer to obtain superior interfacial and electrical properties. As compared to th...

A Study of PI Controller Tuning Methods Using the Internal Model Control Guide for a Ship Central Cooling System as a Multi-Input, Single-Output System.

Publication Type: Academic Journal

Source(s): Journal of Marine Science & Engineering. Oct2023, Vol. 11 Issue 10, p2025. 16p.

Abstract: Since the variable-speed seawater pump and the three-way valve of a ship's central cooling system are forms of feedback from the same output signal, these controllers may cause interference when they are not coordinated. Therefore, studying an efficien...

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