The auditing company

This study aims to examine the relationship between audit firm rotation and audit fees. Ordinary Least Squares regression is used to test this relationship. Using data from 72 companies listed on the Vietnamese stock exchanges on HOSE and HNX, with a total of 286 observations from 2017 to 2020, this study manually collects audit firm rotation and audit fees. The results show that audit firm rotation is positively related to audit fees.

12p leminhvu111 07-06-2024 1 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

Ebook Proceedings of the sixth international conference on Sustainable economic development and business management in the context of globalisation (SEDBM 6) - Part 2 includes papers: Factors impact on audit quality: the case of listed companies in Vietnam; Relationship between the state, market and society in sustainable economic development in Vietnam; Report on long-term sustainable public finance - some recommendations for Vietnam; report on long-term sustainable public finance - some recommendations for Vietnam; Economic linkages in tourism development to the sustainable direction; Pro...

587p zizaybay1102 03-06-2024 1 0   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

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 study is to investigate the effect of Corporate Governance and Supply Chain Management on the Accounting and Auditing Environment. The spatial scope of the research includes companies which are admitted to the Tehran Stock Exchange. This research is based on objective, applied and descriptive method, and the realm of time is between 2011 and 2016.

7p longtimenosee10 26-04-2024 3 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

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

The foremost aim of the present study is to examine the influence of internal audit competency along with internal and external auditor and employee commitment to change on the supply chain performance of the audit companies in Jakarta Indonesia. The objectives also include the examination of moderating role of supply chain top management support among the links of internal audit competency, internal and external auditor, employee commitment to change and supply chain performance of the audit companies in Jakarta Indonesia.

7p 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

This study "The effect of independent commissioners, supply chain management, and audit committee on accounting conservatism" aims to examine the influence of independent commissioner, supply chain management, and audit committee on the accounting conservatism. The accounting conservatism is measured by accrual measurement. The population of this study is manufacturing’s companies listed on Indonesia Stock Exchange in 2012-2015. Based on purposive sampling method, the total obtained samples 508 companies.

6p longtimenosee04 06-03-2024 2 0   Download

The supply chain has major impact on the company's business strategy directly affecting its operational costs. The article presents the organizational basis for the internal control functioning of the commercial bank supply chain policy. The subject of this paper is the analysis of various fields of internal audit of the supply chain as well as evaluating the characteristics of individual elements of the chain with consideration to appropriateness and integration of those elements.

4p longtimenosee04 06-03-2024 2 1   Download

The subject of this paper "Internal audit of the supply chain management benefits as the main tool of the finance mechanism" is the analysis of various fields of internal audit of the supply chain as well as evaluating the characteristics of individual elements of the chain with consideration to appropriateness and integration of those elements. This article presents the author application of supply chain management in the finance part of the company for the development.

4p longtimenosee04 06-03-2024 5 0   Download

This paper examines the reporting of Key Audit Matters (KAMs) in independent auditor‟s report for construction sector in the Malaysian market. It also aims to identify whether the specific characteristics of construction company will influence the KAMs reporting for Malaysian companies.

13p vimarillynhewson 02-01-2024 9 3   Download

This research aims at assessing the impact of corporate governance through two synthesis factors of the Board and the Audit Committee to the behavior of earnings management through a data sample consisting of 58 listed manufacture companies from 2012 to 2016 in Vietnam securities market.

13p vimarillynhewson 02-01-2024 5 3   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

Ebook "Audit and accounting guides - Depository and lending institutions: Banks and savings institutions, credit unions, finance companies, and mortgage companies" offers clear and practical guidance of audit and accounting issues such as transfers and servicing, troubled debt restructurings, financing receivables and the allowance for loan losses, and fair value accounting. It also provides direction for institutions assessing their operations and internal controls for regulatory considerations as well as discussions on existing regulatory reporting matters.

859p tuongnhuoclan 28-11-2023 3 3   Download

Ebook "Accounting and finance policies and procedures" enables you to hit the ground running and significantly accelerate your completion of a solid policies and procedures program. Comprehensive and practical, this useful book provides you with sample documents you can personalize and customize to meet your company's needs.

329p tuongnhuoclan 27-11-2023 6 5   Download

Part 1 of ebook "Interpretation and application of UK GAAP for accounting periods commencing on or after 1 January 2015" provides readers with contents including: general requirements of the companies act 2006; the statutory audit requirement and accounting principles; the primary financial statements and disclosure notes; financial reporting for smaller companies; summary of the key differences between FRS 102 and ‘Old’ UK GAAP; consolidated and separate financial statements;...

266p mocthanhdao0210 19-11-2023 5 3   Download