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Shareholder’s involvement in the audit committee, audit quality and financial reporting lag in Nigeria

100%
Ahmed Mohammed I., Che-Ahmad A., Malek M.
Business and Economic Horizons
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2018
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vol. Volume 14
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issue Issue 2
355-374
EN
The purpose of the present study is twofold, to investigate the entrepreneurial intent of the university students, under consideration, and to chalk out with the factors (educational) to be considered for institutional support by the university under study. The Theory of Planned Behavior (TPB) questionnaire along with a separate sixteen items was administered in paper and pencil form only. Overall, 370 responses were collected from male & female both. The Data was analysed by applying correlations, linear and hierarchical regression and exploratory factor analysis (EFA). The results of the study reaffirm the theory of planned behaviour in Saudi context with a significant variance of 43.2 percent in explaining students’ entrepreneurial intent. However, In the present case it is found that Both attitude and perceived behavioral control are the significant predictors of Entrepreneurial intent. While, the subjective norm did not significantly predict the entrepreneurial intent. Moreover, the findings suggest a four steps generic model of institutional educational support for entrepreneurial nurturement to the local community.
2
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Poszukiwanie czynników wpływających na jakość audytu i kontroli – wzory postępowań podnoszące jakość audytu

75%
Frątczak T.
Kontrola Państwowa
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2016
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vol. 61
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issue 1 (366)
68-82
EN
Audit statements of audit institutions and reports of consulting companies provide a multidimensional picture of the quality of tasks performed by the auditees. Both the persons responsible for the functioning of public sector entities, and the stakeholders of public companies would like the picture presented by auditors to be of the best quality possible, to depict the reality as it is, and to provide constructive conclusions. These are the expectations, but the practice may differ, which has been frequently proven in the literature on the subject. It seems worthwhile then taking a look at the quality of audits, the factors that influence the quality of work of those who audit the work done by others, which institutions support audit quality management systems, etc. These issues have been discussed in this article that was developed on the basis of the review of the most prestigious magazines and widely quoted articles dedicated to management, business and finance.
3
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Kryteria oceny jakości audytu w organizacjach

63%
Lisiecka K., Lisiecka-Biełanowicz M.
Przedsiębiorstwo we współczesnej gospodarce - teoria i praktyka
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2016
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vol. 2
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issue 17
39-53
PL
Audyt jest antidotum na kryzys zaufania do strony drugiej. Wymaga uruchomienia bezstronnych, niezależnych stron gwarantujących wyższy stopień obiektywizacji oceny procesów, w tym postępowania z ich ryzykiem. Celem audytu jest zapewnienie, poprzez dostarczenie dowodów, że organizacja „zdąży przed błędem”, szerzej przed niezgodnością. Poza tym ma uruchomić mechanizm doskonalenia systemu zarządzania dla bycia organizacją bardziej niezawodną, tak w wymiarze operacyjnym jak i strategicznym. W opracowaniu przedstawiono kryteria wyznaczające jakość audytu systemu jakości, jak i audytu finansowego. Dowiedziono, że kryteria oceny jakości audytów są identyczne dla wszystkich rodzajów audytów bez względu na typ, obszar i zakres audytu. W szczególności kryteria oceny jakości audytu systemu jakości i audytu finansowego są takie same. Inna jest interpretacja kontekstu sytuacyjnego oraz specyfika audytowanej materii.
EN
Auditing is the antidote to the crisis of confidence to the other side. Requires activation of impartial, independent sides to ensure a higher degree of objectification assessment processes, including the conduct of their risks. The purpose of the audit is to ensure, by providing evidence that the organization has a „make it before the error”. Besides, it has set up to improve the management system mechanism for the organization to be more reliable. The paper presents the criteria determining the quality of the quality and financial auditing systems. The author argues that the criteria for assessing the audit quality are the same for all types of audits, regardless of the type, area and scope of the audit. In her opinion the criteria for assessing the quality of the system audit quality and financial audit are the same. The problem is that the interpretation of the situational context and audited matter.
4
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Zapewnienie i kontrola jakości - system zasad, standardów i wytycznych INTOSAI

63%
Serlikowska A.
Kontrola Państwowa
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2022
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vol. 67
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issue 2 (403)
142-153
EN
The framework of standards of the International Organisation of Supreme Audit Institutions (INTOSAI) has been for five years undergoing an in-depth reform process. The constantly developed and modified INTOSAI Framework of Professional Pronouncements (IFPP) focuses on numerous significant aspects from the perspective of the operations of individual SAIs. Special attention is paid to the notion of quality, referring to the overall activity of SAIs and comprising not only compliance with the law and professional deontology, but also the adequacy and accuracy of findings, their proper evidencing and actual impact on the performance of auditees. The framework of principles, standards and guidelines, constantly developed and reformed, comprises numerous references to such notions as quality assurance, quality control, quality management and quality monitoring. The objective of the article is to organise the terminology in the area, as well as to define the chain of responsibility for quality in SAIs, as understood in these pronouncements.
PL
Pojęcie jakości wiąże się z osiąganiem przez daną organizację przypisanych jej celów w sposób skuteczny i efektywny. Dbałość o wysoką jakość kontroli przejawia się przede wszystkim w prowadzeniu postępowań kontrolnych według standardów uznanych nie tylko na poziomie krajowym, ale i międzynarodowym. Celem artykułu jest zarysowanie problematyki zapewnienia oraz kontroli jakości na podstawie systemu zasad, standardów i wytycznych Międzynarodowej Organizacji Najwyższych Organów Kontroli (International Organization of Supreme Audit Institution – INTOSAI). Ich analiza pod tym kątem wskazuje na używanie nieostrych terminów oraz niespójność ujęcia w poszczególnych częściach systemu. Otwiera to pole do interpretacji. W artykule odniesiono się do rozumienia zagadnień zapewnienia i kontroli jakości w poszczególnych zasadach, standardach oraz wytycznych INTOSAI, aby ostatecznie sformułować pojęcie łańcucha jakości, jakie wyłania się z tych dokumentów.
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