Internal control, audit and assurance / CECCAR Business Review

Internal control, audit and assurance

Perception of the Importance of Internal Audit Effectiveness and Its Impact on Organizational Performance in Public Enterprises: Empirical Evidence from Morocco

Kawtar Benkirane, Khadija Benazzi

Internal control, audit and assurance

Pages: 65-81

Number 9, September 2024

DOI: dx.doi.org/10.37945/cbr.2024.09.07

Statistics: views 19 / PDF DL 13 / PDF views 8

Abstract | PDF (390.01 KB)

Effectiveness of Auditor’s Report as a Medium of Communication to Reduce the Level of the Audit Expectation Gap of Amon Chartered Accountants

Newman Wadesango, Nasoma David, Lovemore Sitsha

Internal control, audit and assurance

Pages: 62-73

Number 7, July 2024

DOI: dx.doi.org/10.37945/cbr.2024.07.07

Statistics: views 8 / PDF DL 15 / PDF views 2

Abstract | PDF (264.83 KB)

The Influence of Audit, an Important Component of Corporate Governance, on the Companies’ Performance in the Energy Sector

Daniel Ceguș, Anda Gheorghiu, Florentina Neamțu

Internal control, audit and assurance

Pages: 11-22

Number 6, June 2024

DOI: dx.doi.org/10.37945/cbr.2024.06.02

Statistics: views 48 / PDF DL 41 / PDF views 31

Abstract | PDF (294.73 KB)

Effect of Audit Market Concentration on Pricing and Audit Quality. Evidence from an Emerging Economy

Sunday Otuya

Internal control, audit and assurance

Pages: 71-80

Number 5, May 2024

DOI: dx.doi.org/10.37945/cbr.2024.05.07

Statistics: views 28 / PDF DL 33 / PDF views 10

Abstract | PDF (277.00 KB)

Perspectives on the Relevance of the Internal Control System in Combating and Investigating Frauds in Financial Reporting

Valentin Burcă, Nicolae Bobițan, Diana Dumitrescu

Internal control, audit and assurance

Pages: 33-41

Number 10, October 2023

DOI: dx.doi.org/10.37945/cbr.2023.10.04

Statistics: views 63 / PDF DL 93 / PDF views 46

Abstract | PDF (258.96 KB)

Audit Quality, Board Governance and Real Earnings Management – Indonesian Evidence

Krismiaji, Handayani, Sumayyah

Internal control, audit and assurance

Pages: 64-73

Number 8, August 2023

DOI: dx.doi.org/10.37945/cbr.2023.08.07

Statistics: views 30 / PDF DL 53 / PDF views 19

Abstract | PDF (242.34 KB)

The Effect of the Audit Committee on the Firm Value of State-Owned Enterprises in Indonesia: The Mediation Role of Financial Performance

Anggita Langgeng Wijaya, Ima Widha Ratnasari

Internal control, audit and assurance

Pages: 60-72

Number 6, June 2023

DOI: dx.doi.org/10.37945/cbr.2023.06.07

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Abstract | PDF (272.08 KB)

The Preventive Financial Control, a Tool for Organizing and Increasing the Efficiency of the Public Entities’ Activity

Elena Stănciulescu

Internal control, audit and assurance

Pages: 45-55

Number 8, August 2022

DOI: dx.doi.org/10.37945/cbr.2022.08.05

Statistics: views 126 / PDF DL 110 / PDF views 75

Abstract | PDF (202.24 KB)

The Controlling – the Prospective Key that Leads the Way towards the Proactive Fulfilment of the Firm’s Objectives

Luana Cosăcescu

Internal control, audit and assurance

Pages: 10-16

Number 11, November 2021

DOI: dx.doi.org/10.37945/cbr.2021.11.02

Statistics: views 95 / PDF DL 193 / PDF views 50

Abstract | PDF (244.93 KB)

A Literature Review on the Auditor’s Independence Between Threats and Safeguards

Andreea Claudia Crucean

Internal control, audit and assurance

Pages: 64-72

Number 7, July 2020

DOI: dx.doi.org/10.37945/cbr.2020.07.08

Statistics: views 147 / PDF DL 527 / PDF views 112

Abstract | PDF (8.39 MB)

Internal Audit (II)

Mirela Păunescu

Internal control, audit and assurance

Pages: 46-55

Number 4, April 2020

DOI: dx.doi.org/10.37945/cbr.2020.04.06

Statistics: views 209 / PDF DL 437 / PDF views 132

Abstract | PDF (8.17 MB)

Internal Audit (I)

Mirela Păunescu

Internal control, audit and assurance

Pages: 35-42

Number 3, March 2020

DOI: dx.doi.org/10.37945/cbr.2020.03.04

Statistics: views 205 / PDF DL 591 / PDF views 244

Abstract | PDF (8.04 MB)