Academic literature on the topic 'Independencia del auditor'
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Journal articles on the topic "Independencia del auditor"
Al-Qadasi, Adel Ali, Saeed Rabea Baatwah, Belal Ali Ghaleb, and Ameen Qasem. "Do Industry Specialist Audit Firms Influence Real Earnings Management? The Role of Auditor Independence." Revista de Contabilidad 26, no. 2 (2023): 356–70. http://dx.doi.org/10.6018/rcsar.480421.
Full textLavin, David, William Hillison, and Leonardo Rodríguez. "INDEPENDENCIA: INVESTIGACIÓN INTERCULTURAL EN CUANTO A LA PERCEPCIÓN DE LAS RELACIONES FAMILIARES Y UNA EVALUACIÓN DE LAS NORMAS CONTABLES DEL INSTITUTO DE CONTADORES PÚBLICOS AMERICANOS." Contaduría Universidad de Antioquia, no. 34 (January 25, 2016): 139–51. http://dx.doi.org/10.17533/udea.rc.25553.
Full textTOCANCIPA, JORGE, and ELKIN FARIETA. "LA REVISORÍA FISCAL Y SUS CONFLICTOS DE INDEPENDENCIA MORAL." Pensamiento Republicano 13 (January 31, 2021): 77–87. http://dx.doi.org/10.21017/pen.repub.2021.n13.a76.
Full textNunes, Victor, Fábio Henrique Ferreira de Albuquerque, and Gabriel Correia Alves. "The relevance of the European Audit Reform from the perspective of auditors." Suma de Negocios 12, no. 26 (2021): 52–63. http://dx.doi.org/10.14349/sumneg/2021.v12.n26.a6.
Full textGarban Rivas, Jesus Rafael. "Ética del auditor: pensamiento filosófico en el actuar dentro de la organización." EVSOS 1, no. 4 (2023): 34–54. http://dx.doi.org/10.57175/evsos.v1i4.52.
Full textCAPERA, LEIDY, JEIMY CARDENAS, and PAULA MANCIPE. "LA CONTINUIDAD DEL REVISOR FISCAL VULNERA LA INDEPENDENCIA FRENTE A LAS EMPRESAS." Pensamiento Republicano 11 (July 31, 2019): 31–47. http://dx.doi.org/10.21017/pen.repub.2019.n11.a54.
Full textRivera León, Félix Armando. "Análisis del Trabajo en las Prácticas de Auditoría, en las Empresas de Servicios Públicos, en Lima Metropolitana." Gestión en el Tercer Milenio 19, no. 38 (2017): 51–60. http://dx.doi.org/10.15381/gtm.v19i38.13788.
Full textRomero-García, José Enrique, Mª Rosario López Gaviria, and José A. Pérez López. "Servicios adicionales de auditoría. Independencia del auditor y permisividad de la legislación." Revista de Ciencias Sociales 23, no. 4 (2018): 9–22. http://dx.doi.org/10.31876/rcs.v23i4.25134.
Full textHidalgo Achig, Myrian, Milton Hidalgo Achig, Marcela Vizuete Achig, and Lorena Espín. "El escepticismo profesional del contador público." Horizontes. Revista de Investigación en Ciencias de la Educación 4, no. 16 (2020): 536–42. http://dx.doi.org/10.33996/revistahorizontes.v4i16.135.
Full textGarcía-Benau, María Antonia, Nicolás Gambetta, and Laura Sierra-García. "Independencia en auditoría. En pro de la defensa del interés público." Contaduría Universidad de Antioquia, no. 81 (October 1, 2022): 119–41. http://dx.doi.org/10.17533/udea.rc.n81a05.
Full textDissertations / Theses on the topic "Independencia del auditor"
Gaviola, Daiana Noemí, Florencia Romina Penna, and Mayra Belén Romano. "Independencia del auditor de estados contables en Argentina." Bachelor's thesis, Universidad Nacional de Cuyo. Facultad de Ciencias Económicas, 2013. http://bdigital.uncu.edu.ar/5809.
Full textZiegler, Max, and Heidrun Schlaich. "Client Employment of previous Auditors : Banks' Views on Auditor Independence." Thesis, Karlstads universitet, Avdelningen för företagsekonomi, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:kau:diva-32751.
Full textMenezes, Joana Condesso e. "O expectation gap e a independência em auditoria." Master's thesis, Instituto Superior de Economia e Gestão, 2017. http://hdl.handle.net/10400.5/14475.
Full textOliveira, Francisco Miguel Murta Brás de. "Os efeitos dos serviços distintos da auditoria na independência do auditor." Master's thesis, Instituto Superior de Economia e Gestão, 2020. http://hdl.handle.net/10400.5/21057.
Full textChia-ah, Etienne, and Joel Karlsson. "The impact of extended audit tenure on auditor independence : Auditors perspective." Thesis, Umeå University, Umeå School of Business, 2010. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-34641.
Full textÖstman, Fredrik, and Patrik Sandberg. "Auditor independence : A field study in Pietermaritzburg, South Africa from auditors’ perspecti." Thesis, Högskolan i Gävle, Avdelningen för ekonomi, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:hig:diva-12361.
Full textPei, Ker-Wei. "A Comparative Study of Internal and External Auditors' Judgment of Internal Auditor Independence." Thesis, North Texas State University, 1986. https://digital.library.unt.edu/ark:/67531/metadc331822/.
Full textCicovic, Tatjana, and Samandeep Dhanoa. "Audit firm rotation : Could the concept enhance an auditor’s independence?" Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-298324.
Full textAhlström, Michael, and Malin Brandin. "Auditor independence : Auditor independence in Malaysia after the convergence to IFRS." Thesis, Högskolan i Skövde, Institutionen för handel och företagande, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:his:diva-9611.
Full textNielsen, Abigail. "Market structure, auditor independence and auditor turnover." Thesis, University of British Columbia, 1985. http://hdl.handle.net/2429/24403.
Full textBooks on the topic "Independencia del auditor"
Gurruchaga, Amaia Zubiaurre. Los aspectos jurídicos de la independencia del auditor de cuentas. Aranzadi, 2013.
Find full textWashington (State). Board of Accountancy. and Washington State Library. Electronic State Publications., eds. Report on auditor independence. The Board, 2003.
Find full textHenkel, Michelle M. Sarbanes-Oxley: Auditor independence. Tax Management Inc./BNA, 2006.
Find full textB, Edwards James. Expansion of nonaudit services and auditor independence. National Association of Accountants, 1987.
Find full textAustralia. Parliament. Joint Committee of Public Accounts. Guarding the independence of the Auditor-General. Australian Govt. Pub. Service, 1996.
Find full textDavis, Jon S. Auditor bidding and independence: A laboratory markets investigation. College of Commerce and Business Administration, University of Illinois at Urbana-Champaign, 1988.
Find full textRoy, Mitrendu Narayan, and Siddhartha Sankar Saha. Statutory Auditors’ Independence in Protecting Stakeholders’ Interest. Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-73727-0.
Full textOffice, General Accounting. Accounting profession: Oversight, auditor independence, and financial reporting issues. GAO, 2002.
Find full textAmerican Accounting Association. Auditing Section. Independence and objectivity: A framework for internal auditors. Institute of Internal Auditors Research Foundation, 2001.
Find full textBook chapters on the topic "Independencia del auditor"
Clikeman, Paul M. "Auditor independence." In Called to Account. Routledge, 2019. http://dx.doi.org/10.4324/9780429449475-19.
Full textClikeman, Paul M., and Jamie Diaz. "Auditor independence." In Called to Account, 4th ed. Routledge, 2024. http://dx.doi.org/10.4324/9781003380979-24.
Full textArruñada, Benito. "Auditor Independence as an Economic Decision." In The Economics of Audit Quality. Springer US, 1999. http://dx.doi.org/10.1007/978-1-4757-6728-5_3.
Full textArruñada, Benito. "Effects of Non-Audit Services on Auditor Independence." In The Economics of Audit Quality. Springer US, 1999. http://dx.doi.org/10.1007/978-1-4757-6728-5_5.
Full textInneh, Eghosa Godwin. "Auditor Independence: Does Audit Engagement Lead Partner Rotation Matter?" In Springer Proceedings in Business and Economics. Springer Nature Switzerland, 2025. https://doi.org/10.1007/978-3-031-84885-8_52.
Full textRoy, Mitrendu Narayan, and Siddhartha Sankar Saha. "Introduction." In Statutory Auditors’ Independence in Protecting Stakeholders’ Interest. Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-73727-0_1.
Full textRoy, Mitrendu Narayan, and Siddhartha Sankar Saha. "Regulatory and Ethical Framework for Statutory Auditors’ Independence: A Review in Select Countries including India." In Statutory Auditors’ Independence in Protecting Stakeholders’ Interest. Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-73727-0_2.
Full textRoy, Mitrendu Narayan, and Siddhartha Sankar Saha. "Statutory Auditors’ Independence in Select Corporate Accounting Scandals Since 1990: A Comparative Study." In Statutory Auditors’ Independence in Protecting Stakeholders’ Interest. Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-73727-0_3.
Full textRoy, Mitrendu Narayan, and Siddhartha Sankar Saha. "Perceptions of Respondents on Statutory Auditors’ Independence in Corporate Accounting Scandals: An Empirical Analysis." In Statutory Auditors’ Independence in Protecting Stakeholders’ Interest. Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-73727-0_4.
Full textRoy, Mitrendu Narayan, and Siddhartha Sankar Saha. "Ethical Responsibility of Statutory Auditors in the Backdrop of Corporate Accounting Scandals: An Analysis of Respondents’ Perceptions." In Statutory Auditors’ Independence in Protecting Stakeholders’ Interest. Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-73727-0_5.
Full textConference papers on the topic "Independencia del auditor"
Duh, Rong-Ruey, Wen-Chih Lee, and Chi-Yun Hua. "Non-Audit Service and Auditor Independence: The Role of Auditor Incentive Structure." In Second International Conference on Innovative Computing, Informatio and Control (ICICIC 2007). IEEE, 2007. http://dx.doi.org/10.1109/icicic.2007.407.
Full textAbdulameer JAWAD, Mohammed, and Reem Saadi HASSEN. "A PROPOSED ENTRANCE TO REDUCE THE PHENOMENON OF ASYMMETRY OF ACCOUNTING INFORMATION IN THE LIGHT OF THE JOINT AUDIT SYSTEM." In VII. International Research Congress of Contemporary Studies in Social Sciences. Rimar Academy, 2023. http://dx.doi.org/10.47832/rimarcongress7-9.
Full textMeiryani, Yustinus Renald Rizky, Andreas Chang, and Dedeh Maryani. "The Influence of Auditor’s Independence, Experience and Auditor’s Competency on Audit Judgement." In International Conference on Recent Innovations. SCITEPRESS - Science and Technology Publications, 2021. http://dx.doi.org/10.5220/0011242800003376.
Full textMeliala, Revi Novayanthi Br. "How Auditor's Professionalism, Independence, And Information Technology Influence Audit Quality." In International Conference in Technology, Humanities and Management. European Publisher, 2023. http://dx.doi.org/10.15405/epsbs.2023.11.79.
Full textN., Arief Himmawan D., Cahyani Nuswandari, and Ahmad Zainudin. "Effect of Competence and Independence on Audit Quality with Auditor Ethics as Moderation Variable." In Proceedings of the International Conference on Banking, Accounting, Management, and Economics (ICOBAME 2018). Atlantis Press, 2019. http://dx.doi.org/10.2991/icobame-18.2019.36.
Full textWahyuni, Made Arie, Gusti Ayu Ketut Rencana Sari Dewi, Nyoman Ayu Wulan Trisna Dewi, and Luh Asri Savitri. "Effect of Auditor Independence, Fee Audit, Audit Tenure Toward Audit Quality (Case Study at a Public Accounting Firm in Bali)." In Proceedings of the International Conference on Tourism, Economics, Accounting, Management, and Social Science (TEAMS 19). Atlantis Press, 2019. http://dx.doi.org/10.2991/teams-19.2019.48.
Full textNikmatuniayah, Nikmatuniayah, Marliyati Marliyati, Lilis Mardiana, and Jati Handayani. "The Model of Audit Knowledge, Professionalism, Accountability and Independence of the Quality of Auditor Work." In Proceedings of the 3rd International Conference of Business, Accounting, and Economics, ICBAE 2022, 10-11 August 2022, Purwokerto, Central Java, Indonesia. EAI, 2022. http://dx.doi.org/10.4108/eai.10-8-2022.2320925.
Full textDoucek, Petr, Martina Kuncova, Ludek Novak, and Lea Nedomova. "Information Security Audit and Main Findings in Czech and Slovak Companies." In Organizations at Innovation and Digital Transformation Roundabout: Conference Proceedings. University of Maribor Press, 2020. http://dx.doi.org/10.18690/978-961-286-388-3.10.
Full textBabuci, Petru, and Aliona Birca. "The influence of internal audit on the effectiveness of risk management in the public sector." In International Scientific Conference on Accounting ISCA 2024. Academy of Economic Studies of Moldova, 2024. https://doi.org/10.53486/isca2024.33.
Full textUlfah, Uly Maria, and Fitri Lukiastuti. "The Influence of Competence and Independence toward Performance of the Government Internal Auditors with Auditor Ethics as a Moderating Variable." In Proceedings of the International Conference on Banking, Accounting, Management, and Economics (ICOBAME 2018). Atlantis Press, 2019. http://dx.doi.org/10.2991/icobame-18.2019.44.
Full textReports on the topic "Independencia del auditor"
Tanai, Yertai, and Kamil Ciftci. A Comprehensive Study of Impacts of “Q” Bus Rapid Transit System on Blackstone Avenue. Mineta Transportation Institute, 2025. https://doi.org/10.31979/mti.2025.2450.
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