Search Results - "audit"
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Audit the auditing system
Published 2010“…THE audit rounds are here for local tertiary institutions and will be carried out by a number of independent teams appointed by the Higher Education Ministry. …”
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Audit committee and internal audit
Published 2012“…The purpose of this study is to investigate the association of audit committee expertise and internal audit function characteristics, with audit quality, which is proxied by audit fee. …”
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The Relationship between Internal Audit Characteristic, Audit Committee Characteristic and Interaction between Internal Audit and Audit Committee on Internal Audit Contribution
Published 2016“…This was then followed by the Bursa Malaysia Revamped Listing Requirement in 2001 and Guidelines on Internal Audit Function for Public Listed Companies in 2002. …”
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The Effect of Auditing Regulations Changes on Audit Quality in the Australian Auditing Market
Published 2023“…This study explores the impact of significant Australian audit regulations (ASX CGC 2003, CLERP 9, ASX CGC 2010) on auditors' opinions and earnings management. …”
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Audit committee effectiveness and internal audit: an empirical investigation with audit quality
Published 2012“…This study examines the nature and extent of the relationship between audit committee characteristics and internal audit function characteristics with audit quality whereby audit fee is used as a proxy for audit quality. …”
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Audit Quality: Do the Audit Committee and Internal Audit Arrangements Matter?
Published 2010“…This study examines the impact of corporate governance mechanisms namely audit committee characteristics, internal audit arrangements, and managerial ownership on external audit fees. …”
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Does audit fees and non-audit fees matters in audit quality?
Published 2019“…The purpose of this paper is to examine the influence of audit fees and non-audit fees on audit quality of the Public Listed Companies in Malaysia. …”
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Auditing the auditors: the audit oversight board and regulating audit quality in Malaysia
Published 2015“…The setting-up of the Malaysian Audit Oversight Board (AOB) in 2010 under the Securities Commission Amendment Act 2010 has extended the role of regulators into the statutory audit domain for public listed companies. …”
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Key Audit Matters, Audit Quality and Audit Fees: Evidence from China
Published 2022“…This paper examines the economic consequences of the implementation of the new auditing reporting standards from the standpoints of audit quality and audit fees in the context of the new auditing standards' exogenous event. …”
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Auditing the auditors: has the establishment of the audit oversight board affected audit quality?
Published 2015“…This paper reports on the results of a research into the relationship between audit quality during the years before and after the incorporation of the Audit Oversight Board (AOB) in Malaysia in 2010. …”
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The Effect of Audit Partner Tenure on Audit Quality
Published 2011“…Many different ideas and studies have also been presented, with the aim of attempting to provide an explanation as to what determines the quality of a statutory audit, and how these could be applied to increase audit quality. …”
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The Impact of Audit Fee on Audit Quality in UK
Published 2012“…This thesis investigates the effect of audit fees on audit quality. Audit fees include the normal audit fees and abnormal audit fees. …”
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The Effects of Auditing Standard No. 18 on Audit Fees
Published 2017“…Auditing standard no. 18 was released for all audits conducted after December 15th, 2014. …”
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Experience of Audit Committee Members and Audit Quality
Published 2019“…We investigate whether the experience of audit committee members is associated with audit quality. …”
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Director-auditor link and audit quality: the simultaneous effect of auditor-director attachment on audit fees, non-audit services and audit opinion
Published 2012“…Director-Auditor Link and Audit Quality aims to examine the effects of director-auditor link on audit services fee, non-audit services fee and audit opinion. …”
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Beyond traditional audits: the implications of information technology on auditing
Published 2018“…This necessities that the financial statements are audited to acquire a certain level of confidence over the integrity of numbers and the validity of business rationale which thereby arises a need for auditor to be well equipped with all the tools and system essentials in carrying out an effective and efficient audit. …”
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Internal Auditing Outsourcing, Nonaudit Services and Audit Fees
Published 2021Subjects: “…1501 - Accounting, Auditing and Accountability…”
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