European Proceedings Logo
Displaying 10 articles of 54 total result(s).

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

>View as HTML >Abstract >Download PDF
Original Article

Digital Technology Skills and Fraud Risk Judgement Performance With Auditors’ Competencies Mediation

Agus Joko Pramano
,
Fazlida Mohd Razali
ORCiD ,
Jamaliah Said
ORCiD ,
Nurliyana Khalid
ORCiD ,
Mohd Taufik Mohd Suffian
ORCiD

Keywords: Auditors, Competencies, Digital Technology Skills, Fraud Detection

Article no: 69

Pages 837-848

Doi: 10.15405/epsbs.2023.11.69

>View as HTML >Abstract >Download PDF
Original Article

The Internal Auditor’s Information Technology Competency Measurement Scale Development

Lufti Julian
ORCiD ,
Razana Juhaida Johari
ORCiD ,
Daniel Lumban Tobing
,
Ludovicus Sensi Wondabio

Keywords: Comeptamcy Measurment, Covid 19 Pandemic, Internal Auditor, Inforamtion Technology

Article no: 60

Pages 709-722

Doi: 10.15405/epsbs.2023.11.60

>View as HTML >Abstract >Download PDF
Original Article

The Impact of Corporate Governance on Auditor Change Decision

Shamharir Abidin
,
Ishaku Vandi Ishaya
,
Mohamad Naimi M-Nor

Keywords: Corporate governance; non-audit services; auditor change decision; Big 4; audit quality

Article no: 77

Pages 545-551

Doi: 10.15405/epsbs.2016.08.77

>View as HTML >Abstract >Download PDF
Original Article

With Regard To The Question Of Ensuring The Bank's Economic Security

T. M. Tarasova*
,
I. V. Frolova
,
V. A. Manyaeva
,
V. A. Piskunov

Keywords: Internal control system, economic security of the bank, internal auditor, four lines of defence

Article no: 5

Pages 30-39

Doi: 10.15405/epsbs.2020.03.5

>View as HTML >Abstract >Download PDF
Original Article

State Regulation Measures Concerning Environmental Auditing In The Russian Federation

Ekaterina Yakimova
,
Natalia Sirina-Leboine
,
Valentina Chuksina

Keywords: Environmental protection, environmental auditing, environmental management system, legal regulation, public policy proceedings in the field of environment

Article no: 131

Pages 1016-1023

Doi: 10.15405/epsbs.2017.07.02.131

>View as HTML >Abstract >Download PDF
Original Article

Value Added Tax: Financial Transactions And Unreasonable Tax Benefits

Musa Shamsudinovich Basnukayev
,
Aleksandra Aleksandrovna Mambetova
,
Lia Ilinichna Bestaeva

Keywords: VAT, tax risks, tax benefit, tax audit, tax evasion

Article no: 254

Pages 1925-1930

Doi: 10.15405/epsbs.2021.05.254

>View as HTML >Abstract >Download PDF

We care about your privacy

We use cookies or similar technologies to access personal data, including page visits and your IP address. We use this information about you, your devices and your online interactions with us to provide, analyse and improve our services. This may include personalising content or advertising for you. You can find out more in our privacy policy and cookie policy and manage the choices available to you at any time by going to ‘Privacy settings’ at the bottom of any page.

Manage My Preferences

You have control over your personal data. For more detailed information about your personal data, please see our Privacy Policy and Cookie Policy.

These cookies are essential in order to enable you to move around the site and use its features, such as accessing secure areas of the site. Without these cookies, services you have asked for cannot be provided.

Third-party advertising and social media cookies are used to
(1) deliver advertisements more relevant to you and your interests;
(2) limit the number of times you see an advertisement;
(3) help measure the effectiveness of the advertising campaign; and
(4) understand people’s behavior after they view an advertisement.
They remember that you have visited a site and quite often they will be linked to site functionality provided by the other organization. This may impact the content and messages you see on other websites you visit.