Financial audits

This study investigates the importance of firm-level green reputation on client-side financial watchdogs’ reactions characterized by audit fees and credit ratings. Using a comprehensive sample of US-listed firms over 2007-2020, we find that firms with high environmental reputation risk (ERR) are positively associated with higher audit fees, and they also tend to receive lower credit ratings.

7p viambani 18-06-2024 2 0   Download

The research aims to propose solutions for mergers between Vietnamese securities companies to improve the financial capacity of securities companies currently operating on the Vietnam Stock Exchange - VNX (HNX, HoSE and Upcom exchanges). Through research samples collected from 27 Vietnamese securities companies in the period from 2014 to 2021, secondary data are audited financial statements and financial safety reports. By using the quantitative research method of principal component analysis PCA (Principal Component Analysis) and K-means (cluster) analysis on SPSS 20 software.

8p leminhvu111 07-06-2024 2 0   Download

This study aims to identify and explain the risk factors which arise from audit of consolidated financial statements for Vietnam listed steel companies. The qualitative research methodology was used including questionnaires and interviews with professional auditors of independent audit firms in Vietnam, who have experience in conducting group audits for listed steel companies.

12p leminhvu111 07-06-2024 3 0   Download

This study was conducted to assess the influence of factors on the independence of independent auditors in Vietnam. Data was collected from questionnaires sent to 160 subjects, including auditors; audited unit accountants; bank employees and financial and credit institutions; securities investors.

13p minhnn0302 15-06-2024 11 6   Download

This book could not have been written without the experience we have gained from the clients of People in Business, in particular Hiscox, Premier Oil, Unilever, Manpower, John Lewis, The Crown Prosecution Service and Man Investments, among others. We also want to thank those who have given us their time, including Tesco, Sainsbury’s, Reuters, Microsoft, the BBC, Compass Group, Nationwide Building Society, Orange, Vodafone and Sir Martin Sorrell, CEO of WPP, who is responsible for managing one of the most complex employer brands on earth.

234p vimeyers 29-05-2024 10 2   Download

The disclosure time of financial reports is calculated from the end of a financial year to the date of announcing the audit report. Disclosure time allows firms to measure the time needed to complete the preparation and auditing process of their financial reports after the conclusion of a financial year. The article investigates the factors influencing the disclosure time of financial information by listed companies in Vietnam.

10p viellison 06-05-2024 1 1   Download

The researcher will present the most important trends, methods and methods to increase the effectiveness of the internal audit to uncover and limit the practices of the ethical accountant. As an auditor, to seek to obtain sufficient and appropriate evidence to prove that there were no deviations or errors. From an important point to the point that, as a result of the limitations inherent in the internal audit process, there in financial statements.

9p longtimenosee10 26-04-2024 2 1   Download

In current conditions of entrepreneurship development, the role of audit committees in verifying companies’ financial and economic activities is increasing, which can be more efficient by using supply chain strategy in organization. The authors aim to attract the attention of external auditors to the work performed by the company’s inspectors as third parties.

7p longtimenosee10 26-04-2024 2 1   Download

The purpose of this article is to study the factors affecting the quality of audit services of financial statements of enterprises listed on the Vietnamese stock market by independent auditing firms. The study was carried out with an audit of the financial statements of 825 enterprises listed on the Vietnamese stock market. The research results show that a number of factors have a significant influence on the quality of the audit of financial statements, such as the size and reputation of the audit firm, the tenure of the audit firm, and the auditor independence.

7p longtimenosee09 08-04-2024 4 1   Download

The process of integrating with the popularity of digital technology has changed the way of financial accounting practices, as well as posed certain requirements on the capacity of the account and audit team. However, in fact, every year, Vietnam has tens of thousands of students graduating from colleges and universities that are major in accounting and auditing but they can not immediately meet the requirements of businesses, they even have to be retrained. Therefore, improving the quality of training is an urgent requirement for the accounting and auditing field nowadays.

3p longtimenosee09 08-04-2024 2 0   Download

This study aimed to examine the joint effect of auditor’s auditing and training on reducing financial statements’ manipulation Iraqi companies listed in stock exchange. Specifically, this study focuses on the impact of internal training and auditing of internal audit staff on reduction of the rate of manipulation in earnings management practices as depicted by the discretionary accruals. The financial statements for 69 listed companies in the Iraqi Stock Exchange were analyzed in this study in order to achieve these objectives for the period of 2012-2015.

6p longtimenosee09 08-04-2024 5 1   Download

This paper aims to analyze the influence of the financial reporting framework based on supply chain management on the process of forming the auditor's report. The process of developing financial statements is proceeding along the path of maximum informatization of these statements. Current users requirements are not always met by existing accounting and reporting standards. The capabilities inherent in the fair presentation framework push the boundaries of any standards, allowing the preparer to fill the financial statements with relevant information.

6p longtimenosee06 27-03-2024 4 2   Download

The purpose of this study was to determine the effect of financial condition, auditor's reputation, disclosure of financial statements, audit opinion of the previous year, supply chain strategy on going concern audit opinion. Sampling in this study was obtained using a purposive sampling method by focusing on banking companies listed on the Indonesia Stock Exchange in the 2015-2018 period, so that a sample of 24 companies was obtained with 96 observations.

10p longtimenosee06 27-03-2024 7 2   Download

The purpose of this study is to investigate the auditor's views on the allegations of failure of audit judgment when the client receives a reasonable opinion without exception but later it is proven that the client is cheating financial statements. This research also aims to explore supply chain managements that have the potential to influence the determination of the auditor's risk of material misstatement in the auditor's legal obligations related to fraud detection.

8p longtimenosee06 27-03-2024 8 1   Download

This study examines the effect of supply chain audit quality on the quality of audit results through corruption detection. The object of this study is the auditor of the State Financial Examination Agency of the Republic of Indonesia, with the subject of the study being the state financial auditor. The respondents of this study were 99 state financial auditors.

6p longtimenosee04 06-03-2024 3 0   Download

Continued part 1, part 2 of ebook "International accounting and transnational decisions" provides readers with contents including: a comparison of various international proposals on inflation accounting; accounting for the effects of changing prices social reporting; employees and the corporate social report; management audit and social indicators; transnational financial decisions and control foreign investment decisions; a synthesis of foreign direct investment theories and theories of the multinational firm capital budgeting and long-term financing;...

248p tuongnhuoclan 27-11-2023 3 3   Download

Continued part 1, part 2 of ebook "Not-for-profit accounting, tax, and reporting requirements (2nd edition)" provides readers with contents including: grant accounting and auditing; implications of lobbying expenditures; campaign contributions, PACs, and 527s; internal audit committees; the accounting policies and procedures manual; restricted-fund transactions; the basics of intermediate sanctions; the basics of not-for-profit accounting and financial statements;...

153p tuongnhuoclan 27-11-2023 10 4   Download

Part 1 of ebook "Not-for-profit accounting, tax, and reporting requirements (2nd edition)" provides readers with contents including: classification of tax-exempt organizations; financial responsibilities of not-for-profit board members; the basics of form 990, form 990-EZ, and form N; tax on unrelated business income and form 990-T; other IRS issues; disclosure of information; conditions of employment agreement; wholly owned taxable subsidiaries;...

115p tuongnhuoclan 27-11-2023 9 3   Download

Continued part 1, Part 1 of ebook "Research in accounting regulation (Volume 20)" provides readers with contents including: research reports; provision of non-audit services and individuals’ investment decisions experimental evidence; financial reporting after the sarbanes-oxley ACT - conservative or less earnings management; regulatory change and the quality of compliance to mandatory disclosure requirements;...

142p tuongnhuoclan 27-11-2023 9 4   Download

Part 1 of ebook "Wiley the complete guide to auditing standards and other professional standards for accountants 2008" provides readers with contents including: auditing standards of the PCAOB; auditing; reporting on whether a previously reported material weakness continues to exist; responsibilities and functions of the independent auditor; the relationship of generally accepted auditing standards to quality control standards;...

361p tuongnhuoclan 27-11-2023 4 3   Download