Using a narrow view of accounting experience, this study examines the relationship between accounting experience on audit committees (ACs) and key audit matters (KAMs) in the UK. In contrast to extant research, this study distinguishes between …

Lack of professional skepticism by auditors can lead to fraudulent and inaccurate financial reporting, which can result in substantial loss and reputational damage to the company. Thus, the purpose of this study is to understand how professional …

This book, using R and RStudio, demonstrates how to render an audit opinion that is legally and statistically defensible; analyze, extract, and manipulate accounting data; build a risk assessment matrix to inform the conduct of a cost-effective …

The process by which auditors consider fraud risk in assessing management’s motivation and character remains under-addressed. This is problematic given the rising tide of narcissism, as well as recent research documenting that both self- and …

This paper attempts to demonstrate the strategic necessity of creating and implementing a production control planControl plan in the expanding global competitivenessCompetitiveness of the automobile industry to improve quality and …

Due to its potential benefits, process mining has become more and more embedded in financial auditing as an analysis technique to support the auditor in their assessment of internal controls executed in financially relevant processes. However …

Online cloud resource pool provides cloud users with a multitude of appealing developments in highly sought-after online scalable storage services for them to eager new creative and investment business benefits. Today, the majority of cloud data …

Purpose—The purpose of this article is to determine the factors and extent of their influence on the intention to outsource internal audit (IA) in enterprises. From there, propose solutions for outsourcing IA services to related parties.

In recent times, blockchain-based data auditing protocols have emerged as a cutting-edge area of study. Nevertheless, a conspicuous dearth of a generic framework upon which to ground such protocols is evident. This study introduces a pioneering …

This research analyzes and presents the trend and development of research topics on internal audit quality public sector organization using bibliometric analysis. A bibliometric analysis was used to obtain a structured overview and the development …

The technical and economic indicators of the district heating system of Chita are analyzed, as well as the efficiency of the modeling results of the impact of thermal power plants and heat networks on the financial result on the heat market.

This study focuses on potential inhibiting and driving factors of corporate social responsibility (CSR) controversies including board monitoring intensity and audit committee quality with a particular focus on risky firms. We draw on agency …

Am Markt gibt es verschiedene Methoden zur Analyse und Diagnose von Unternehmenskultur. Das Ziel der hier entwickelten und beschriebenen Methode „CultureExcellence“ ist es, eine agile Methode bereitzustellen, mit der Unternehmenskultur …

Capitalizing on a unique setting in China where auditors disclose their prosocial activities, we examine the role that auditor social responsibility plays in shaping their performance. In one direction, behavior consistency theory implies that …

This article’s purpose is to examine the effect of audit quality on listed real estate businesses' share prices on the Vietnamese stock market. Audit quality is measured by the authors based on the auditor tenure, the size, and reputation of the …

Digital transformation (DT) is contemporary and has been a buzzword in recent years. The concept has gripped most economic sectors and regulatory bodies including the International Auditing and Assurance Standards Board (IAASB) to the extent that …

The supply of adequate quality and quantity of drinking water to the affected population in the relief camps is a significant post-disaster relief activity. Thus it is essential to keep the Water Treatment Plants (WTP) in a functional condition in …

This personal essay explores the concepts of Deaf gain and acoustic ecologies, and what they might offer the hard of hearing. It is narrated from situated perspective, that of a kayaker with single-sided deafness, paddling on Dyarubbin, a river …