Thư viện Kế toán - Kiểm toán

Tài liệu thông tin đến các bạn hệ thống câu hỏi ôn tập về các tổ chức kiểm toán; báo cáo kiểm toán; gian lận và sai sót - trọng yếu và rủi ro; cơ sở dẫn liệu và bằng chứng kiểm toán; hệ thống kiểm soát nội bộ và quy trình đánh giá rủi ro kiểm soát; phương pháp kiểm toán; tổ chức và quản lý cuộc kiểm toán.

54p  huonggiangsone 01-06-2020 1 0   Download

This study aims to analyze the ability to determine the weight of securities of stocks, bonds, mutual funds and deposits in the implementation of employer pension funds in Indonesia based on variables of asset allocation, portfolio turnover, board size, institutional ownership and diversification of the portfolio performance.

12p  kelseynguyen 26-05-2020 3 0   Download

This study employs a sample of 142 foreign direct investment (FDI) firms in Vietnam in 2019. We use Linear regression analysis, modelling audit delay as a function of the following explanatory variables: firm size, audit firm type, sign of income, audit opinion, and leverage.

8p  kelseynguyen 26-05-2020 2 0   Download

This research purposes to verify the model firm's value based on financial ratios, intellectual capital, and dividend policy. The populations in this research are on the automotive sub-sector companies and components that are listed in Indonesia Stock Exchange (IDX) over the period 2010-2019 and eleven companies met the requirements for sampling.

12p  kelseynguyen 26-05-2020 5 0   Download

This study employs a panel data analysis to identify the factors that significantly affect the capital adequacy ratio (CAR) of Vietnamese commercial banks for the period from 2011 to 2018. During this period, the number of banks had decreased from 41 to 31 due to mergers and acquisitions.

8p  kelseynguyen 26-05-2020 4 0   Download

This paper investigates the effect of investments in subsidiaries, joint ventures and affiliates (affiliate investment) on firm growth. Using both static and dynamic panel data models with a sample dataset of 2,056 firm-year observations on Vietnam’s stock market from 2008-2015, the study finds that increasing affiliate investment in prior periods had a significantly positive impact on asset growth and net income growth (but not sales growth) of the firms in subsequent periods.

14p  kelseynguyen 26-05-2020 5 1   Download

This paper analyzes the statistical and economic significance of the calendar anomalies to propose appropriate strategies or recommendations. Studying the calendar anomalies in Vietnam also diversifies the research scope and validates some hypotheses in the past.

6p  kelseynguyen 26-05-2020 4 0   Download

This study examined the effect of board diversity on the financial performance of deposit money banks in Nigeria. The study also examined the relationship between board independence and financial performance of deposit money banks in Nigeria.

8p  kelseynguyen 26-05-2020 5 0   Download

The purpose of this study is to provide updated information and facts about the Malaysian audit market concentration and auditor workload. The global auditing services market is presently dominated by a group of four audit firms which known as Big 4; namely Deloitte, PriceWaterhouseCoopers, Ernst & Young and KPMG.

10p  kelseynguyen 26-05-2020 5 0   Download

This paper presents a survey on the effect of corporate dividend payout policy on stock price volatility. The primary objective of this study is to examine the impact of dividend payout ratio on the stock price volatility in Pakistan Stock Exchange.

8p  kelseynguyen 26-05-2020 4 0   Download