Impact of internal auditing quality

The primary aim of this study is to determine the extent to which external auditors, in exercising their responsibilities under the Australian Auditing Standards, conduct additional audit work (proxied by audit fees) when audit clients have experienced known misappropriation of assets (MOA) fraud. The research is motivated by three key factors. The first being the mounting concerns by the Australian government and others in relation to audit quality.

249p runthenight04 02-02-2023 13 3   Download

IAF, factors measuring IAF quality and impact of factors measuring IAF quality on earnings management at Vietnamese listed companies.

31p cothumenhmong6 17-07-2020 21 2   Download