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Displaying 10 articles of 54 total result(s).

Original Article

Digitalization Of Tax Control In The Russian Federation: Analysis And Trends

Svetlana Aleksandrovna Zhutiaeva
,
Tatyana Pavlovna Satsuk
,
Alla Alfredovna Geyser
,
Maria Vyacheslavovna Bulygina

Keywords: On-site and off-site tax audits, tax monitoring, Standard Audit File for Tax, computer-assisting learning, financing of Informatization, tax sanctions

Article no: 56

Pages 449-455

Doi: 10.15405/epsbs.2021.03.56

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Original Article

The Relationship Between Internal Audit And Sustainable Development: Quantitative Study

Phan Thi Thanh Quyen
,
Marina Ilyinichna Sidorova

Keywords: GRI standards, Internal audit effectiveness, sustainable development, The Sustainable Development Goals of United Nations

Article no: 109

Pages 838-851

Doi: 10.15405/epsbs.2022.12.109

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Original Article

Information Technology Governance Mechanisms and Audit Technology Performance in Malaysia

Sharifah Norhafiza Syed Ibrahim
ORCiD ,
Nurul Aida Khaidzi
,
Yusri Arshad
ORCiD

Keywords: Audit technology performance, IT governance mechanisms, IT Strategy, IT Steering Committee

Article no: 1

Pages 1-11

Doi: 10.15405/epfe.23081.1

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Original Article

Towards Optimizing The Performance Of Procurement Regulatory Agencies

Svetlana K. Tsygankova
,
Elena A. Barmina
,
Raisa A. Shchinova

Keywords: Control efficiency, joint audits, public procurement, procurement control, uniform rules

Article no: 78

Pages 647-655

Doi: 10.15405/epsbs.2021.07.78

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Original Article

Professional Skepticism and Self-Efficacy on the Detection of Financial Statements Fraud

Novy Silvia Dewi
ORCiD ,
Sharifah Nazatul Faiza
ORCiD ,
Daniel Lumban Tobing
,
Jamaliah Said
ORCiD ,
Lufti Julian

Keywords: Auditor, Detection of Financial Statement Fraud, Professional Skepticism, Self-Efficacy

Article no: 29

Pages 357-368

Doi: 10.15405/epsbs.2023.11.29

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Original Article

Challenges of Evolving Digital Auditing Landscape Among Malaysian Government Accountants and Auditors

Nur Aima Shafie
ORCiD ,
Zuraidah Mohd Sanusi
ORCiD ,
Soliha Sanusi
ORCiD ,
Yusarina Mat Isa
ORCiD ,
Nurshuhaida Abdul Razak
ORCiD

Keywords: Auditor Performance, Digital Auditing, Digital Landscape, Government Accountants and Auditors

Article no: 57

Pages 670-682

Doi: 10.15405/epsbs.2023.11.57

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Original Article

Interaction Effects of the Engagement and Firm-Level Factors on Audit Quality

Yusarina Mat-Isa
,
Muzammil S Borhan
,
Zuraidah Mohd-Sanusi
,
Fazlida Mohd-Razali
,
Daniel Lumban Tobing

Keywords: Audit Quality; Audit Engagement, Quality Management

Article no: 83

Pages 1015-1029

Doi: 10.15405/epsbs.2023.11.83

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