S. (2015), The Role of Auditors in Preventing, Detecting, and Reporting Fraud: The Case of the United Arab Emirates (UAE). International Journal of Auditing, 19: 117-130.Halbouni, S. S. 2015. The role of auditors in preventing, detecting, and reporting fraud: the case of the United ...
Today, through their chief audit executive (CAE), internal auditors are involved in the overall process of corporate governance, moving into a broader role of enterprise risk management (ERM). Now they assess a vast array of ... R Bloom,C Luchs,M Myring - 《Strategic Finance》 被引量: 3...
多数外部公司治理准则的主要方面之一,是确保审计师的角色是有效的the role of the auditor is effective、审计师与董事之间的关系是纯粹而独立客观的relationship has integrity and is independent and objective。这里需要考虑的问题是: ◆谁有权任命审计师who should appoint the auditors ◆同一事务所的审计师最长可以...
Based on the results of the first round, judges gather in Singapore to discuss the merits of the top five in each category. It should be noted that the judges are not aware of the ranking of an entry within the top five. Having considered the merits of each entry,the judges then indivi...
Earnings quality: Some evidence on the role of auditor tenure and auditors' industry expertise 来自 EconPapers 喜欢 0 阅读量: 375 作者:FA Gul,SYK Fung,B Jaggi 摘要: Prior studies suggest that auditors with short tenure are associated with lower earnings quality because of the lack of client-...
Overall, we complement and extend the research on the role of auditors for financial reporting. We also contribute to the literature on narrative disclosures, which are widely accepted as relevant to the users of financial statements and in predicting future returns. However, the research on the ...
However, provision of nonaudit services by the external auditor is controversial and public accountants are still defining their role in ESG risk control and reporting. We explore whether auditors help companies manage heightened ESG risk in times of reputation crisis, using abnormal negative ESG-...
Hence auditing has an important place in the hierarchy of ideal corporate governance structure. This paper will focus on the role of auditors, liability of auditors in satyam scam, appointment and remuneration of auditors, standard of care and skill that auditor should maintain and auditor as gate...
International Journal of Business Administration 3: 1.Zhou, Y. 2012. The role of external auditors in detecting and reporting corporate fraud in public listed companies in China. International Journal of Business Administration 3 (1): 2-15....
The Sarbanes-Oxley Act of 2002 and its implementation are the latest steps in seeking to enhance the role of auditors in detecting and helping prevent financial fraud. There are lessons to be learned from a review of the past eight decades—lessons that can help identify potential future risks...