Mandatory audit and perception of quality of works in a developing economy (notice n° 209945)
[ vue normale ]
| 000 -LEADER | |
|---|---|
| fixed length control field | 01360cam a2200193 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250112053316.0 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | fre |
| 042 ## - AUTHENTICATION CODE | |
| Authentication code | dc |
| 100 10 - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Valant Gandja, Serge |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | Mandatory audit and perception of quality of works in a developing economy |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2016.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 64 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | The analysis of the perception of mandatory audit quality missions among financial statements users' is the main motivation of this article. By using a positivist approach, a questionnaire was administered to 114 financial analysts, tax inspectors, and financial directors of two main cities in Cameroon. After analysing the results, the ability of the auditor to reveal anomalies, firm's reputation, and the expected mission management appears to be major vectors of this perception, confirming thereby several studies. However, other contextual factors such as personal relationships and the social network are also significant. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Perceived quality - mandatory audit - independence – competence |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Perceived quality - mandatory audit - independence – competence |
| 700 10 - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Yanat, Zahir |
| Relator term | author |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Recherches en Sciences de Gestion | 112 | 1 | 2016-09-23 | p. 77-102 | 2259-6372 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/journal-recherches-en-sciences-de-gestion-2016-1-page-77?lang=en">https://shs.cairn.info/journal-recherches-en-sciences-de-gestion-2016-1-page-77?lang=en</a> |
Pas d'exemplaire disponible.
Réseaux sociaux