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Keywords: Audit process
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Journal Articles
Journal:
Management Research Review
Management Research Review (2023) 46 (10): 1405–1426.
Published: 10 March 2023
... to ignore misstatements is low due to the increase in payment (Keune and Johnstone, 2015) . Audit adjustments Materiality Misstatement Earnings management Corporate governance Motivations Audit process Agency problem derived from the separation of ownership from control (management...
Journal Articles
Journal:
Management Research Review
Management Research Review (2021) 44 (12): 1599–1622.
Published: 05 August 2021
... have revealed that human resource capability, technological capability and quality capability have a robust influence on the importance of the internal audit process, which, in turn, leads to integrated audit management effectiveness towards the outcome of business sustainability. The results have also...
