GATR Journal of Accounting and Finance Review (GATR-AFR)
Vol. 8 (3) October - December 2023
Issue DOI: 10.35609/afr.2023.8.3
Factors Affecting Audit Quality: Evidence from Jordan
Author(s): Khaled Aburisheh, Salih Nofal
Affiliation: Department of Accounting and Accounting Information System, Amman University College, Al-Balqa Applied University, Jordan
Keywords: Audit Quality, Professionalism, Availability, Professional Experience, Audit Fees.
Received: October 10, 2023 | Accepted: December 31, 2023
Type of Paper: Empirical | Vol. 8(3) Page: 54 – 63
Reference to this paper should be referred to as follows: Aburisheh, K; Nofal, S. (2023). Factors Affecting Audit Quality: Evidence from Jordan, Acc. Fin. Review, 8(3), 54 – 63. https://doi.org/10.35609/afr.2023.8.3(1)
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The Five Reporting Bottom Lines, Implementation of Integrated Reporting <IR> Towards Sustainable Development Management Accountability
Author(s): Syaiful Hifni, Rano Wijaya , Atma Hayat , Zakhyadi Ariffin
Affiliation: Faculty of Economics and Business, University of Lambung Mangkurat, Banjarmasin, Indonesia
Keywords: five reporting bottom lines, implementation communication, integrated reporting, sustainable development management accountability
Received: October 12, 2023 | Accepted: December 31, 2023
Type of Paper: | Vol. 8(3) Page: 64 – 81
Reference to this paper should be referred to as follows: Hifni, S; Wijaya, R; Hayat, A; Ariffin, Z. (2023). The Five Reporting Bottom Lines, Implementation of Integrated Reporting <IR> Towards Sustainable Development Management Accountability, Acc. Fin. Review, 8(3), 64 – 81. https://doi.org/10.35609/afr.2023.8.3(2)
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The application of analytical procedures in Big Four audit firms in Vietnam
Author(s): Phuong Thi Nguyen
Affiliation: International School, Vietnam National University, Hanoi, 79 Nguy Nhu Kon Tum, Ha Noi, Vietnam
Keywords: Big Four; auditors; analytical procedures; analytical techniques; audit work
Received: October 16, 2023 | Accepted: December 31, 2023
Type of Paper: Empirical | Vol. 8(3) Page: 82 – 99
Reference to this paper should be referred to as follows: Nguyen, P.T. (2023). The application of analytical procedures in Big Four audit firms in Vietnam, Acc. Fin. Review, 8(3), 82 – 99. https://doi.org/10.35609/afr.2023.8.3(3)
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