The impact of auditors creating flowcharts on auditors' understanding of the flow of transactions and internal control evaluation
Rebecca R. Perols and Johan L. Perols
| Year of publication: |
2024
|
|---|---|
| Authors: | Perols, Rebecca R. ; Perols, Johan L. |
| Published in: |
Managerial auditing journal. - Bingley : Emerald, ISSN 1758-7735, ZDB-ID 2023232-9. - Vol. 39.2024, 7, p. 779-798
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| Subject: | Audit quality | Auditing | Business process modeling | Internal control over financial reporting | PCAOB | SOX | Internes Kontrollsystem | Internal control | Wirtschaftsprüfung | Financial audit | Prozessmanagement | Business process management | Qualitätsmanagement | Quality management | Dienstleistungsqualität | Service quality | Corporate Governance | Corporate governance |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1108/MAJ-10-2023-4094 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015107953