المؤلفون: Sun, Xuan Sean, Habib, Ahsan, Yao, Daifei Troy

المصدر: Journal of Accounting Literature, 2023, Vol. 45, Issue 3, pp. 425-457.

URL الوصول: http://www.emeraldinsight.com/doi/10.1108/JAL-11-2022-0120

المؤلفون: Rigueto, Alessandra, Coutinho e Silva, Adolfo Henrique

المصدر: Revista Catarinense da Ciência Contábil; Vol. 23 (2024): RCCC; e3457 ; Revista Catarinense da Ciência Contábil; v. 23 (2024): RCCC; e3457 ; 2237-7662 ; 1808-3781 ; 10.16930/2237-76622024

مصطلحات موضوعية: Auditoria independente, Serviço extra-auditoria, Relatório de administração, Políticas para contratação de serviços extra-auditoria, Independent audit, Non-audit services, Management report, Policies for hiring non-audit services

وصف الملف: application/pdf; text/xml

Relation: https://revista.crcsc.org.br/index.php/CRCSC/article/view/3457/2651; https://revista.crcsc.org.br/index.php/CRCSC/article/view/3457/2652; https://revista.crcsc.org.br/index.php/CRCSC/article/view/3457/2653; https://revista.crcsc.org.br/index.php/CRCSC/article/view/3457

الاتاحة: https://revista.crcsc.org.br/index.php/CRCSC/article/view/3457
https://doi.org/10.16930/2237-766220243457

المؤلفون: Alves, Liliana Alexandra Castro

المساهمون: Menezes Montenegro, Tânia, Universidade do Minho

مصطلحات موضوعية: Independência, Auditoria, Non-audit services, Órgão de fiscalização, Independence, Audit, Supervisory body, Ciências Sociais::Economia e Gestão

وصف الملف: application/pdf

Relation: 203324846

الاتاحة: https://hdl.handle.net/1822/85340

المؤلفون: Ahmed, Ammad, Dhull, Sumit, Kent, Richard

المصدر: Managerial Auditing Journal, 2022, Vol. 37, Issue 8, pp. 967-992.

URL الوصول: http://www.emeraldinsight.com/doi/10.1108/MAJ-06-2021-3206

المؤلفون: Mahieux, Lucas

المصدر: Mahieux , L 2024 , ' Auditors' incentives and audit quality: Non-audit services versus contingent audit fees ' , European Accounting Review , vol. 33 , no. 1 , pp. 133-169 . https://doi.org/10.1080/09638180.2022.2066011

مصطلحات موضوعية: audit quality, auditor independence, contingent audit fees, inventives, non-audit services

الاتاحة: https://research.tilburguniversity.edu/en/publications/d7dff2cd-206a-4278-bca4-63bac9a113d1
https://doi.org/10.1080/09638180.2022.2066011

المؤلفون: Arumega Zarefar, Nurul Azlin Azmi, Wan Adibah Wan Ismail, Khairul Anuar Kamarudin

المصدر: Cogent Economics & Finance, Vol 11, Iss 1 (2023)

مصطلحات موضوعية: non-audit services, accounting quality, discretionary accruals, political connection, M41, M42, Finance, HG1-9999, Economic theory. Demography, HB1-3840

وصف الملف: electronic resource

Relation: https://doaj.org/toc/2332-2039

URL الوصول: https://doaj.org/article/adbfa353043943799c609a14bbe9ffcc

المؤلفون: Huang, Xuan, Kang, Fei

المصدر: Accounting Research Journal, 2021, Vol. 35, Issue 2, pp. 145-159.

URL الوصول: http://www.emeraldinsight.com/doi/10.1108/ARJ-07-2020-0171

المؤلفون: Chen, Chu, Jia, Hongmei, Xu, Yang, Ziebart, David

المصدر: Managerial Auditing Journal, 2022, Vol. 37, Issue 2, pp. 283-302.

URL الوصول: http://www.emeraldinsight.com/doi/10.1108/MAJ-12-2020-2969

المؤلفون: Neves, Ana Sofia Pereira

المساهمون: Fonseca, Maria José Martins Lourenço da, Ribeiro, Ricardo Miguel Martins da Costa, Veritati - Repositório Institucional da Universidade Católica Portuguesa

مصطلحات موضوعية: Independência do auditor, Serviços distintos da auditoria, Regulamento Europeu de Auditoria, Honorários de serviços distintos da auditoria, Auditor independence, Non-audit services, European auditing regulation, Non-audit fees, Domínio/Área Científica::Ciências Sociais::Economia e Gestão

وصف الملف: application/pdf

الاتاحة: http://hdl.handle.net/10400.14/36796

المؤلفون: Chen, Clement, Liu, Zhenfeng, Tang, Wenye, Tuo, Ling

المصدر: Accounting Faculty Publications

مصطلحات موضوعية: Accounting reporting complexity, Audit partner rotation, Audit quality, Biopsychosocial model, Challenge, Form AP, Non-audit services, Threat, Uncertainty, Accounting, Economic Policy, Finance and Financial Management

وصف الملف: application/pdf

Relation: https://digitalcommons.odu.edu/accounting_pubs/12; https://digitalcommons.odu.edu/context/accounting_pubs/article/1011/viewcontent/J_Corp_Accounting_Finance___2023___Chen___Accounting_reporting_complexity__audit_engagement_partner_mandatory_rotation__and.pdf

الاتاحة: https://digitalcommons.odu.edu/accounting_pubs/12
https://doi.org/10.1002/jcaf.22679
https://digitalcommons.odu.edu/context/accounting_pubs/article/1011/viewcontent/J_Corp_Accounting_Finance___2023___Chen___Accounting_reporting_complexity__audit_engagement_partner_mandatory_rotation__and.pdf

المؤلفون: Ovidiu-Constantin BUNGET, Alin-Constantin DUMITRESCU, Rodica Gabriela BLIDISEL, Oana Alina BOGDAN, Valentin BURCA

المصدر: Audit Financiar, Vol 19, Iss 164, Pp 724-742 (2021)

مصطلحات موضوعية: audit market structure, fees, financial audit services, non-audit services, Accounting. Bookkeeping, HF5601-5689, Finance, HG1-9999

وصف الملف: electronic resource

Relation: http://revista.cafr.ro/temp/Article_9682.pdf; https://doaj.org/toc/1583-5812; https://doaj.org/toc/1844-8801

URL الوصول: https://doaj.org/article/4948d6cbf449452b88a281bdfc48870d

المؤلفون: Oliveira, Francisco Miguel Murta Brás de

المساهمون: Samagaio, António, Repositório da Universidade de Lisboa

مصطلحات موضوعية: independência do auditor, serviços distintos da auditoria, audit expectation gap, auditor's independence, non-audit services

وصف الملف: application/pdf

Relation: Oliveira, Francisco Miguel Murta Brás de (2020). "Os efeitos dos serviços distintos da auditoria na independência do auditor". Dissertação de Mestrado. Universidade de Lisboa. Instituto Superior de Economia e Gestão.

الاتاحة: http://hdl.handle.net/10400.5/21057

المؤلفون: Pereira, Valentina Augusta Barreiros

المساهمون: Anacoreta, Maria Luísa, Veritati - Repositório Institucional da Universidade Católica Portuguesa

مصطلحات موضوعية: Regulamento (UE) n.º 537/2014, Serviços distintos auditoria, Honorários de SDA, Regulation (EU) No 537/2014, Non-audit services, NAS fees, Domínio/Área Científica::Ciências Sociais::Economia e Gestão

وصف الملف: application/pdf

الاتاحة: http://hdl.handle.net/10400.14/32378

المؤلفون: Effiezal Aswadi Abdul, Wahab, Nik Abdul Majid, Wan Zurina, Harymawan, Iman, Agustia, Dian

المصدر: Pacific Accounting Review, 2020, Vol. 32, Issue 2, pp. 147-175.

URL الوصول: http://www.emeraldinsight.com/doi/10.1108/PAR-10-2018-0072

المؤلفون: Muhammad Ramzan, Ishfaq Ahmed, Abdul Rafay

المصدر: Pakistan Journal of Commerce and Social Sciences, Vol 14, Iss 1, Pp 388-408 (2020)

مصطلحات موضوعية: auditor independence, internal auditors, non-audit services, pakistan, Commerce, HF1-6182

وصف الملف: electronic resource

Relation: http://www.jespk.net/publications/4392.pdfA Stakeholders’ Viewpoint; https://doaj.org/toc/1997-8553; https://doaj.org/toc/2309-8619

URL الوصول: https://doaj.org/article/5db12240e108461fb66deb7ff10a17c6

المؤلفون: Rigueto, Alessandra, Coutinho Silva, Adolfo Henrique

المصدر: Revista Catarinense da Ciência Contábil, ISSN 1808-3781, Nº. 23, 2024

مصطلحات موضوعية: Auditoria independente, Serviço extra-auditoria, Relatório de administração, Políticas para contratação de serviços extra-auditoria, Independent audit, Non-audit services, Management report, Policies for hiring non-audit services

وصف الملف: application/pdf

Relation: https://dialnet.unirioja.es/servlet/oaiart?codigo=9654180

الاتاحة: https://dialnet.unirioja.es/servlet/oaiart?codigo=9654180

المؤلفون: Ezekiel OYEROGBA, Rufus I. AKINTOYE, Abisola AKINOLA

المصدر: International Journal of Contemporary Accounting Issues, Volume 11(No. 1 (Regular Edition) March, 2022), 1-18, (2022-03-09)

مصطلحات موضوعية: Audit tenure, non-audit services, audit fees, financial reporting quality

Relation: https://doi.org/10.5281/zenodo.7319839; https://doi.org/10.5281/zenodo.7319840; oai:zenodo.org:7319840

الاتاحة: https://doi.org/10.5281/zenodo.7319840

المؤلفون: Friedrich, Christian, Quick, Reiner, Schmidt, Florian

مصطلحات موضوعية: ddc:650, auditor independence, cost of debt capital, cost of equity capital, financial reporting credibility, non‐audit services, perceived audit quality

Relation: Journal: International Journal of Auditing; Volume: 28; Year: 2022; Issue: 2; Pages: 388-407; Hoboken, NJ: Wiley; https://hdl.handle.net/10419/294021

الاتاحة: https://hdl.handle.net/10419/294021
https://doi.org/10.1111/ijau.12297

المؤلفون: Abass, Zeina Khdier, Flayyih, Hakeem Hammood, Hasan, Sarah Isam

المصدر: International Journal of Professional Business Review; Vol. 7 No. 2 (2022): Continuous publication ; e0455 ; International Journal of Professional Business Review; Vol. 7 Núm. 2 (2022): Continuous publication ; International Journal of Professional Business Review; v. 7 n. 2 (2022): Continuous publication ; 2525-3654

مصطلحات موضوعية: Audit services, Non-audit services, Actuarial, Insurance industry

وصف الملف: application/pdf

Relation: https://www.openaccessojs.com/JBReview/article/view/455/227; https://www.openaccessojs.com/JBReview/article/view/455

الاتاحة: https://www.openaccessojs.com/JBReview/article/view/455

المؤلفون: Cunha, Ana Mafalda Fonseca da

المساهمون: Samagaio, António, Repositório da Universidade de Lisboa

مصطلحات موضوعية: Regulamento (UE) nº 537/2014, serviços não auditoria, consultoria fiscal, compras-cruzadas, vendas-cruzadas, planeamento fiscal, criação de valor, diferença-nas-diferenças, correspondência de propensão, regulation (EU) nº 537/2014, non-audit services, tax consulting, cross-selling, cross-buying, tax planning, value creation, difference-in-differences, propensity score matching

وصف الملف: application/pdf

Relation: Cunha, Ana Mafalda Fonseca da (2019). "O efeito da proibição de serviços cruzados pelas auditoras no planeamento fiscal das empresas europeias". Dissertação de Mestrado, Universidade de Lisboa. Instituto Superior de Economia e Gestão.

الاتاحة: http://hdl.handle.net/10400.5/19311