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Client use of blockchain technology: exploring its (potential) impact on financial statement audits of Australian accounting firms
Purpose The paper reports on a study that investigated the (potential) impact of client use of
blockchain technology on financial statement audits of Australian accounting firms …
blockchain technology on financial statement audits of Australian accounting firms …
Auditors' professional and organizational identities and commercialization in audit firms
Purpose The purpose of this paper is to explain how auditors' professional and
organizational identities are associated with commercialization in audit firms. Unlike …
organizational identities are associated with commercialization in audit firms. Unlike …
Restricting non-audit services in Europe–The potential (lack of) impact of a blacklist and a fee cap on auditor independence and audit quality
NVS Ratzinger-Sakel, MW Schönberger - Accounting in Europe, 2015 - Taylor & Francis
The European audit reform aims to stabilize financial markets by enhancing trust in the
statutory audit. To strengthen auditor independence and to increase audit quality, the …
statutory audit. To strengthen auditor independence and to increase audit quality, the …
Commercialization of audit firms and auditors' subjective well-being
Purpose The purpose of this study is to explore how the commercialization of audit firms
relates to the subjective well-being (SWB) of auditors. Drawing on the conservation of …
relates to the subjective well-being (SWB) of auditors. Drawing on the conservation of …
[PDF][PDF] Does the provision of non-audit services affect auditor independence and audit quality? Evidence from Bahrain
H Khasharmeh, AM Desoky - Asian Academy of Management …, 2018 - academia.edu
The main aim of this research is to investigate perceptions of respondents (auditors,
accountants and financial managers) on the effect of provision of non-audit services (NAS) …
accountants and financial managers) on the effect of provision of non-audit services (NAS) …
[PDF][PDF] Audit Commercialization and Auditors' Subjective Wellbeing: An Analysis of the Iranian Audit Environment
Objective: The purpose of this study is to investigate the effect of commercialization of audit
on the Subjective well-being of auditors in auditing firms of the Iranian Association of …
on the Subjective well-being of auditors in auditing firms of the Iranian Association of …
The Role of Auditing Firms in Promoting Ethical Consumerism: Ethical Programs for Business Companies
EA Al-A'ali - Ethical Consumerism and Comparative Studies Across …, 2020 - igi-global.com
This research examines the roles of auditing firms to spread ethical awareness. Auditing
firms' roles can also enhance understanding of business companies regarding ethical …
firms' roles can also enhance understanding of business companies regarding ethical …
[PDF][PDF] PCAOB sanction and client stock market reactions: Evidence from the case of ernst and young Indonesia
G Soepriyanto, AE Zudana - Pertanika Journal of Social Sciences and …, 2020 - core.ac.uk
The objective of this study was to examine the client share prices to news of the Public
Company Accounting Oversight Board (PCAOB) censure on Ernst & Young Indonesia (EY …
Company Accounting Oversight Board (PCAOB) censure on Ernst & Young Indonesia (EY …
[PDF][PDF] Exploring the Influence of Ethical Culture and Auditor Objectivity on Auditor Integrity among Nigerian Auditors: A Proposed Study
FA Tahir - 2017 - researchgate.net
Past studies have suggested that impairment of auditor objectivity and integrity is associated
with various factors, prominent among which are provision of non-audit services, extended …
with various factors, prominent among which are provision of non-audit services, extended …
[หนังสือ][B] The auditor: Creating a concept of the auditor through auditors' own perceptions and understandings of their work in relation to boundary-setting forces
N Gertsson - 2021 - books.google.com
The overall purpose of this licentiate dissertation is to advance our understanding of the
auditor by creating a concept of the auditor through focusing on auditors' own perceptions …
auditor by creating a concept of the auditor through focusing on auditors' own perceptions …