Search Results - subject:"Audit Process"

PCAOB inspection deficiencies and future financial reporting quality : do the types of deficiencies matter?

Constance, Patience; Lennox, Clive; Li, Chan - In: Contemporary accounting research : the journal of the … 42 (2025) 1, pp. 121-152

Persistent link: https://www.econbiz.de/10015376026

Tax audits and the policing of corporate taxes : insights from tax executives

Seidman, Jeri; Sinha, Roshan K.; Stomberg, Bridget - In: Contemporary accounting research : the journal of the … 42 (2025) 3, pp. 1744-1775

Persistent link: https://www.econbiz.de/10015463721

Optimizing audit processes through open innovation : leveraging emerging technologies for enhanced accuracy and efficiency

Sayal, Anu; Johri, Amar; Chaithra, N.; Alhumoudi, Hamad; … - In: Journal of open innovation : technology, market, and … 11 (2025) 3, pp. 1-16

Artificial intelligence (AI) and machine learning (ML) are reshaping financial auditing by enabling greater efficiency, precision, and risk detection. Leveraging the U.S. Securities and Exchange Commission (SEC) Financial Statement Data Sets for the fiscal year 2024, a dual-model framework...

Persistent link: https://www.econbiz.de/10015468107

Unleashing the beast : the impact of big data and data analytics on the auditing profession : evidence from a developing country

Abdelwahed, Ahmed S.; Abu-Musa, Ahmad A.; Badawy, … - In: Future business journal 11 (2025) 1, pp. 1-18

dimensions of the audit profession. This study aims to examine the effect of adopting BD&A on the audit process, auditor … association between BD&A, audit process, and audit fees. A questionnaire was developed and distributed among financial auditors … hypotheses. It was revealed that BD&A has a significant positive impact on the audit process and auditor competence. However, an …

Persistent link: https://www.econbiz.de/10015614488

Development of a concept for managing national resources in accordance with sustainable development goals in a low-carbon economy

Zhagyparova, Aida; Alibekova, Aigul; Serikova, Madina; … - In: Montenegrin journal of economics 21 (2025) 3, pp. 263-274

Persistent link: https://www.econbiz.de/10015612403

The interaction of blockchain technology, audit process, and the International Financial Reporting Standards

Arianpoor, Arash; Borhani, Seyed Abbas - In: Accounting research journal 38 (2025) 1, pp. 35-58

Persistent link: https://www.econbiz.de/10015420633

Influence of information technology on internal control systems in tertiary institutions in Osun State, Nigeria

Adebayo, Aderemi Olalere; Obisesan, Samuel Oladele; … - In: Malaysian management journal : MMJ 28 (2024), pp. 99-118

Persistent link: https://www.econbiz.de/10015271698

Recent Advancements in Auditing : Theory, Practice, and Innovation

Kurt, Ganite (ed.); Sarısoy, Özkan (ed.) - 2026

Technologies in the Audit Process -- CHAPTER 11: The Use of Artificial Intelligence in Independent Auditing -- PART 5 - RECENT … Effects of the Pandemic Period on the Independent Audit Process Within the Scope of International Auditing Standards …

Persistent link: https://www.econbiz.de/10015591866

Auditors' self-assessment of engagement quality and the role of stakeholder priority

Che, Limei; Myllymäki, Emma-Riikka; Svanström, Tobias - In: Accounting and business research 53 (2023) 3, pp. 335-375

Persistent link: https://www.econbiz.de/10014233645

Investigating the impact of adopting big data and data analytics on enhancing audit quality

Abdelwahed, Ahmed Saad; Abu-Musa, Ahmad A.; Badawy, … - In: Journal of financial reporting & accounting : JFRA 23 (2025) 2, pp. 472-495

Persistent link: https://www.econbiz.de/10015418927