Search Results - subject:"AUDIT STANDARDS"

The impact of artificial intelligence on auditing and assurance services

Ncalo, Morepe; Marx, Benjamin - In: Artificial Intelligence in Accounting, Auditing and …, (pp. 83-101). 2025

Persistent link: https://www.econbiz.de/10015407233

Is permissioned blockchain the key to support the external audit shift to entirely open innovation paradigm?

Faccia, Alessio; Pandey, Vishal; Banga, Charu - In: Journal of Open Innovation: Technology, Market, and … 8 (2022) 2, pp. 1-22

Open Innovation (OI) models have been studied in many fields. However, the challenges and opportunities of a possible OI paradigm application in external auditing have been under-researched. Recent corporate scandals are currently triggering changes and improvements in the regulatory framework...

Persistent link: https://www.econbiz.de/10014329585

Is permissioned blockchain the key to support the external audit shift to entirely open innovation paradigm?

Faccia, Alessio; Pandey, Vishal; Banga, Charu - In: Journal of open innovation : technology, market, and … 8 (2022) 2, pp. 1-22

Persistent link: https://www.econbiz.de/10013266335

A method to categorize and classify artificial intelligence applicable to the risk-based audit approach

Föhr, Tassilo L. - In: Die Unternehmung : Swiss journal of business research … 78 (2024) 3, pp. 264-310

Persistent link: https://www.econbiz.de/10015069647

Statement on Auditing Standards 145 : was stakeholder feedback incorporated in the final standard?

Pinello, Arianna S.; Volkan, Ara G.; McCord, Adam - In: Accounting & taxation : AT 15 (2023) 2, pp. 15-29

Persistent link: https://www.econbiz.de/10014492451

Professonal skepticism : standardsetters' responsiveness to stakeholder comment letters

Pinello, Arianna S.; Volkan, Ara G.; Amone, Mark; … - In: Accounting & taxation : AT 14 (2022) 1, pp. 57-74

Persistent link: https://www.econbiz.de/10013433380

Using storytelling to apply lessons from PCAOB enforcements

Herron, Terri L.; McNellis, Casey J. - In: Issues in accounting education 37 (2022) 2, pp. 91-107

Persistent link: https://www.econbiz.de/10013332593

The emergence of audit data analytics in existing audit spaces : findings from three technologically advanced audit and assurance service markets

Kend, Michael; Nguyen, Lan Anh - In: Qualitative research in accounting & management 19 (2022) 5, pp. 540-563

Persistent link: https://www.econbiz.de/10013454843

An exploration of bank confirmation process automation : a longitudinal study

Caster, Paul; Elder, Randal J.; Janvrin, Diane J. - In: The journal of information systems : JIS ; a semiannual … 35 (2021) 3, pp. 1-16

Persistent link: https://www.econbiz.de/10012793292

Internal audit in public banks in the framework of international internal audit standards : The Case of Turkey

Kaya, Yusuf; Utku, Mehmet - In: Contemporary issues in public sector accounting and auditing, (pp. 193-205). 2021

Persistent link: https://www.econbiz.de/10012804038