Ethical leadership and auditors' premature signoff: mediating role of employee resilience and moderating role of cognitive cultural intelligence

K Hussain, I Ahmed, M Aamir - Middle East Journal of …, 2023 - inderscienceonline.com
Considering the audit failures as one of the most crucial reason of accounting scandals, the
current study discusses the role of audit engagement partners' ethical leadership to control …

[HTML][HTML] 索菱股份审计失败问题研究

洪浩洋 - Frontiers of International Accounting, 2023 - hanspub.org
为了顺应审计报告改革的国际化趋势, 财政部发布了新审计准则, 要求在审计报告中沟通关键
审计事项, 旨在提高审计工作的透明度, 满足报告使用者对信息有用性的需求. 然而 …