云南高校图书馆联盟文献共享服务平台- AUDITOR

AUDITOR: 作品数：52被引量：17H指数：3; 导出分析报告; 相关作者：涂国前张吉生更多>>; 相关机构：深圳大学浙江工商大学国网宁夏电力公司信息通信公司首都师范大学更多>>; 相关期刊：《Journal of Modern Accounting and Auditing》《电力信息与通信技术》《Economics World》《Journal of Finance Research》更多>>; 相关基金：国家自然科学基金更多>>

Voluntary resignation of independent directors and auditor responses:Empirical evidence from Chinese A-share listed firms: 《China Journal of Accounting Research》2024年第4期54-81,共28页Dongling Li Yuhong Li Fei Guo; support from the National Social Science Fund of China(grant number:20BJY029).; We examine auditor responses to the voluntary resignation of independent directors.We show that auditors respond by increasing audit fees or rescinding engagement with their clients,but not by increasing their audit e...; 关键词：Voluntary resignation of independent directors Audit effort Abnormal audit fees Auditor change New Securities Law

Is audit materiality informative?Evidence from China: 《China Journal of Accounting Research》2024年第3期120-137,共18页Lei Zhu Qianwen Zheng Yubin Li; support from the Fundamental Research Funds for the Central Universities,Zhongnan University of Economics and Law(Grant No.2722024BQ050);“State-sponsored Post-doctoral Program of China”(Grant No.GZC20233136);Zheng acknowledges financial support from the Fundamental Research Funds for the Central Universities(Grant No.skbsh2202-36);Li acknowledges financial support from the National Natural Science Foundation of China,China(Grant No.72002059);the Shenzhen Peacock Plan research fund(Grant No.GA11409006);the Shenzhen Key Research Base of Humanities and Social Sciences(Grant No.KP191002).; To improve the usefulness of audit opinions,on 23 March 2021,the China Securities Regulatory Commission mandated that auditors disclose overall quantitative materiality of consolidated financial statements in special ...; 关键词：Audit Materiality Audit Quality Auditor Competence Investors’Decision-Making

Sec-Auditor:A Blockchain-Based Data Auditing Solution for Ensuring Integrity and Semantic Correctness: 《Computers, Materials & Continua》2024年第8期2121-2137,共17页Guodong Han Hecheng Li; This research was supported by the Qinghai Provincial High-End Innovative and Entrepreneurial Talents Project.; Currently,there is a growing trend among users to store their data in the cloud.However,the cloud is vulnerable to persistent data corruption risks arising from equipment failures and hacker attacks.Additionally,when ...; 关键词：Provable data possession public auditing cloud storage data integrity semantic correctness

Trusted Certified Auditor Using Cryptography for Secure Data Outsourcing and Privacy Preservation in Fog-Enabled VANETs: 《Computers, Materials & Continua》2024年第5期3089-3110,共22页Nagaraju Pacharla K.Srinivasa Reddy; With the recent technological developments,massive vehicular ad hoc networks(VANETs)have been established,enabling numerous vehicles and their respective Road Side Unit(RSU)components to communicate with oneanother.Th...; 关键词：Vehicular ad-hoc networks data outsourcing privacy preservation CRYPTOGRAPHY keys trusted certified auditors data security

Do investors care about auditor assignments?Evidence from last-minute changes to signing auditors: 《China Journal of Accounting Research》2024年第1期132-156,共25页Yangyang Wang Yiqun Xie Huanmin Yan Rui Zhang; support from the National Natural Science Foundation of China(Grants No.72362023 and No.72062020);Social Science Foundation for Youth of Jiangxi Province(Grant No.23GL31);Jiangxi University of Finance and Economics“Class A”Discipline Innovation Team(Capital Market Financial Behavior Innovation Team).; Against the background of China’s strengthening of finance and accounting supervision,this study examines the practice among listed companies of changing signing auditors at the last minute and explores whether Chine...; 关键词：Annual Financial Report Auditing Changing Signing Auditors at the Last Minute Market Response Financial Statement Quality

The Effects of Competence and Auditor Training on Fraud Detection Within Multinational Companies in Sub-Saharan Africa: 《Journal of Modern Accounting and Auditing》2024年第1期1-13,共13页Ivan Djossa Tchokoté Joëlle Tsobze Tiomeguim; The aim of this study is to examine the qualities that auditors engaged in detecting potential fraud within multinational corporations in Sub-Saharan Africa should possess.To achieve this goal,a quantitative approach ...; 关键词：FRAUD legal audit fraud detection MULTINATIONALS Sub-Saharan Africa

How do board features and auditor characteristics shape key audit matters disclosures?Evidence from emerging economies: 《China Journal of Accounting Research》2023年第4期51-69,共19页Md Mustafizur Rahaman Md.Rezaul Karim; This study examines how corporate board features and auditor characteristics in Bangladesh influence the disclosure of key audit matters(KAM)in annual reports from 2018 to 2021.Using ordinary least squares(OLS)regress...; 关键词：Key audit matters Board characteristics Auditor characteristics Corporate governance Bangladesh

Risk-preparedness mechanism and audit quality:Evidence from mandatory increase of professional indemnity insurance and professional risk fund: 《China Journal of Accounting Research》2023年第1期103-125,共23页Yue Qi Qingbo Yuan; We examine the risk-preparing benefits of Chinese audit firms’professional indemnity insurance(PII)and professional risk fund(PRF)by using the Notice on Adjusting the Application Requirement of Audit Firms for Securi...; 关键词：Professional indemnity insurance Professional risk fund Audit quality Audit fees Auditor allocation

Towards Developing Privacy-Preserved Data Security Approach(PP-DSA)in Cloud Computing Environment: 《Computer Systems Science & Engineering》2023年第3期1881-1895,共15页S.Stewart Kirubakaran V.P.Arunachalam S.Karthik S.K annan; In the present scenario of rapid growth in cloud computing models,several companies and users started to share their data on cloud servers.However,when the model is not completely trusted,the data owners face several ...; 关键词：Third-party auditor(TPA) efficient auditing technique(EAT) cloud service provider(CSP) data user(DU) data security PRIVACY-PRESERVING cloud computing cloud security

Methods and Strategies to Enhance the Sense of Duty of Cashier Auditor: 《外文科技期刊数据库(文摘版)经济管理》2022年第4期133-136,共4页XIONGYaowen; In recent years, with the development of Chinas market economy, cashier audit has become an important task for administrative departments. The main work of the cashier auditor is to effectively combine the theoretical...; 关键词：cashier auditor promotion of post responsibility awareness strategy

AUDITOR