CCL

Összesen 2 találat.
#/oldal:
Részletezés:
Rendezés:

1.

001-es BibID:BIBFORM102409
035-os BibID:(Scopus)85132384495
Első szerző:Khaing Soe, Aye
Cím:Does auditor's attributes impact on professional judgement in financial audit? : empirical evidence from Myanmar Sai / Aye Khaing Soe, Beata Gavurova, Judit Oláh, Morshadul Hasan
Dátum:2022
Megjegyzések:This study investigates auditor attributes that may influence an auditor's judgment in a financial audit. The purpose of this study is specified to show the impact of auditor's attributes on professional judgment on the financial auditing process. An empirical research methodology is carried out to show the impact of the attributes on professional judgments. With this approach, hypotheses have been formulated and tested using empirical data and existing theories. A quantitative survey method was followed to collect the data for this study. A questionnaire was sent to selected auditors in Myanmar SAI to collect the data relating to the factors that influence auditors' judgment, such as gender, age, education, knowledge, position level, experience, training, location, and job cognition. The findings of this study show that variables such as age, professional degree, education level, and knowledge are highly significant in auditor judgment. The limitation of this research is the sample size, and sample characteristics are different in Myanmar SAI from other SAIs. Almost 85% of respondents are female in Myanmar SAI. Therefore, it is considered a limitation of this study.
Tárgyszavak:Társadalomtudományok Gazdálkodás- és szervezéstudományok idegen nyelvű folyóiratközlemény külföldi lapban
folyóiratcikk
Megjelenés:Business: Therory and Pracrice. - 23 : 1 (2022), p. 218-230. -
További szerzők:Gavurova, Beata Oláh Judit (1973-) (agrárközgazdász, logisztika) Hasan Mohammad Morshadul (1992-)
Internet cím:Szerző által megadott URL
DOI
Intézményi repozitóriumban (DEA) tárolt változat
Borító:

2.

001-es BibID:BIBFORM074422
Első szerző:Oláh Judit (agrárközgazdász, logisztika)
Cím:An examination of trust as a strategical factor of success in logistical firms / Judit Oláh, György Karmazin, Mária Farkasné Fekete, József Popp
Dátum:2017
Megjegyzések:The aim of this research is to examine the effect of the role and level of in-sector trust (involving clients, subcontractors, and other logistics providers) and trust within firms in creating competitiveness in logistics service providers. The data were collected from 51 logistics service providers in Hungary. During our research we established that trust related to staff is decisive in the direction of the firm's profitability, and the trust communicated by the top manager (trust in partners) is essential in ensuring smooth operations and long term, stable flexible cooperation. The results of this paper effectively support logistics service providers in finding economic success factors, thanks to which they can completely satisfy the expectations of customers in the supply chain.
Tárgyszavak:Társadalomtudományok Gazdálkodás- és szervezéstudományok idegen nyelvű folyóiratközlemény külföldi lapban
supply chain management
collaboration
trust
logistics service providers
strategic success factor
Megjelenés:Business: Theory and Practice. - 18 (2017), p. 171-177. -
További szerzők:Karmazin György (1966-2017) (agrárménök, mérnök-tanár) Farkasné Fekete Mária (1951-) (közgazdász) Popp József (1955-) (közgazdász)
Internet cím:Szerző által megadott URL
DOI
Intézményi repozitóriumban (DEA) tárolt változat
Borító:
Rekordok letöltése1