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Ricerca accademica
Auditing environmental governance for sustainable development: A content analysis of BPK’s performance audit reports in Indonesia
Articolo
Articolo
Auditing environmental governance for sustainable development: A content analysis of BPK’s performance audit reports in Indonesia
Putri Anggraini et al · Badan Pemeriksa Keuangan Republik Indonesia · 2026 · ISSN 2460-3937
Indonesia is aligning its National Medium-Term Development Plan (RPJMN) with the U.N.’s Sustainable Development Goals (SDGs) to address persistent environmental degradation. The Audit Board of the Republic of Indonesia...
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Acceso abiertoRuta libre sin proxy. Acceso recomendado cuando no hay suscripción activa.
Open Access
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Cognitive Risks of Professional Skepticism in Auditing
Articolo
Articolo
Cognitive Risks of Professional Skepticism in Auditing
О. Yu. Redko · National Academy of Statistics, Accounting and Audit · 2025 · ISSN 2519-1853
The article elaborates on an uncommon but disregarded theme. It touches upon issues of implementing the principle of profession skepticism in the auditing practice and related cognitive risks. Professional skepticism is ...
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Acceso abiertoRuta libre sin proxy. Acceso recomendado cuando no hay suscripción activa.
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Knowledge graph-based design of digital-intelligent curriculum modules and teaching reform in auditing
Articolo
Articolo
Knowledge graph-based design of digital-intelligent curriculum modules and teaching reform in auditing
Jia Ren et al · Frontiers Media S.A · 2026 · ISSN 2504-284X
IntroductionRapid advances in digital technology have significantly increased the auditing industry's demand for interdisciplinary talent. However, current digital-intelligent auditing courses in higher education still f...
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El enlace apunta a material asociado, anexos, tablas, datos o página complementaria. No se marca como libro/texto completo.
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Crossing International Standards on Auditing 240 “The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements” and 570 “Going Concern”: New Requirements
Articolo
Articolo
Crossing International Standards on Auditing 240 “The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements” and 570 “Going Concern”: New Requirements
O. E. Lubenchenko · National Academy of Statistics, Accounting and Audit · 2026 · ISSN 2519-1853
The article reveals the latest amendments in the International Standards on Auditing 240 “The Auditor’s Responsibilities Relating to Fraud in Audit of Financial Statements” and 570 “Going Concern”, to be enforc...
LCC TENDOlN0YXRpc3RpY3M~Idioma Inglés
El enlace apunta a material asociado, anexos, tablas, datos o página complementaria. No se marca como libro/texto completo.
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Enhancing Corporate Transparency and Accountability Through Public Auditing: a Cross-Country Analysis of Regulatory Practices
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Articolo
Enhancing Corporate Transparency and Accountability Through Public Auditing: a Cross-Country Analysis of Regulatory Practices
Arta Hoti Arifaj et al · Vasyl Stefanyk Carpathian National University · 2025 · ISSN 2311-0155
The purpose of this study was to establish the role of public audit in ensuring transparency and accountability in corporate governance under varying institutional systems. The analysis encompassed six companies from Aus...
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Institucional
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FACTORS INFLUENCING THE EFFECTIVENESS OF INTERNAL AUDITING IN STATE-OWNED ENTERPRISES DURING DIGITAL TRANSFORMATION
Articolo
Articolo
FACTORS INFLUENCING THE EFFECTIVENESS OF INTERNAL AUDITING IN STATE-OWNED ENTERPRISES DURING DIGITAL TRANSFORMATION
Та Куанг Бінь et al · FINTECH Alliance LLC · 2026 · ISSN 2306-4994
Internal auditing is increasingly recognized as a vital mechanism for fostering transparency and accountability within the public sector, particularly in emerging economies like Vietnam. However, the rapid onset of digit...
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Jurnal Akuntansi dan Auditing
Articolo
Articolo 2 fuentes relacionadas
Jurnal Akuntansi dan Auditing
Universitas Diponegoro · ISSN 1412-6699
Materie / parole chiave: Social Sciences: Commerce: Business: Accounting. Bookkeeping
Idioma English, Indonesian
Acceso abiertoRuta libre sin proxy. Acceso recomendado cuando no hay suscripción activa.Disponible en 2 proveedores
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Iranian Journal of Accounting, Auditing & Finance
Articolo
Articolo
Iranian Journal of Accounting, Auditing & Finance
Ferdowsi University of Mashhad; Iran, Islamic Republic of · ISSN 2717-4131
Materie / parole chiave: accounting, finance, auditing; Social Sciences: Commerce: Business: Accounting. Bookkeeping; Social Sciences: Finance
Idioma English
Acceso abiertoRuta libre sin proxy. Acceso recomendado cuando no hay suscripción activa.
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Jurnal Akuntansi dan Auditing
Articolo
Articolo
Jurnal Akuntansi dan Auditing
Universitas Diponegoro; Indonesia · ISSN 1412-6699
Materie / parole chiave: financial accounting, management accounting, auditing, taxation, accounting information system, public sector accounting; Social Sciences: Commerce: Business: Accounting. Bookkeeping
Idioma English, Indonesian
Acceso abiertoRuta libre sin proxy. Acceso recomendado cuando no hay suscripción activa.Disponible en 2 proveedores
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