Search Results - subject:"Financial statement audit"

Artificial intelligence in auditing : a conceptual framework for auditing practices

Leocádio, Diogo; Malheiro, Luís; Reis, João - In: Administrative Sciences : open access journal 14 (2024) 10, pp. 1-16

The transition to digital business systems has revolutionized organizational operations, driven by the integration of advanced technologies such as artificial intelligence (AI). This integration indicates a shift, redefining traditional practices and enhancing efficiency across diverse sectors...

Persistent link: https://www.econbiz.de/10015147950

Supervision of financial audit activity in the Republic of Moldova : reforms and opportunities for modernization

Iachimovschi, Anatolie - In: Eastern European journal for regional studies 10 (2024) 1, pp. 210-224

Persistent link: https://www.econbiz.de/10015399488

Two-tier board characteristics and expanded audit reporting : evidence from China

Noureldeen, Emad; Elsayed, Mohamed; Elamer, Ahmed A.; … - In: Review of quantitative finance and accounting 63 (2024) 1, pp. 195-235

Persistent link: https://www.econbiz.de/10014546432

Disclosure of auditor risk assessments in expanded audit reports

Dwyer, Karen-Ann M.; Brennan, Niamh; Kirwan, Collette - In: Journal of applied accounting research 25 (2024) 1, pp. 1-23

Persistent link: https://www.econbiz.de/10014505964

Implications of the COVID-19 pandemic on internal auditing : a field study

Jarva, Henry; Zeitler, Teresa - In: Journal of applied accounting research 25 (2024) 2, pp. 355-370

Persistent link: https://www.econbiz.de/10014506223

Turnaround for municipal distress resolution : an audit outcomes approach

McKenzie, Mariska; Marx, Ben - In: South African journal of accounting research 38 (2024) 2, pp. 174-208

Persistent link: https://www.econbiz.de/10014530286

Audit opinion research : overview and research agenda

Nurhidayah Nurhidayah; Sudarma, Made; Djamhuri, Ali; … - In: Cogent business & management 11 (2024) 1, pp. 1-16

The purpose of this study was to trace the evolution of audit opinion research and identify research gaps that require the future investigation. Data was collected from Scopus and Dimension sources and then filtered by criteria so that the total final data analyzed bibliometrically was 709 over...

Persistent link: https://www.econbiz.de/10014530808

Performing a knowledge audit within a South African chemical manufacturer : a case study

Hechter, Daniel; Smuts, Hanlie - In: International journal of knowledge management : IJKM ; … 20 (2024) 1, pp. 1-21

Persistent link: https://www.econbiz.de/10014513049

Does audit committee busyness affect financial restatement? : evidence from audit committee share ownership

Bhuiyan, Md. Borhan Uddin; Opare, Solomon; Ahmed, Zahir - In: Australian accounting review : AAR 34 (2024) 1, pp. 29-54

Persistent link: https://www.econbiz.de/10014535067

Accounting reporting complexity, audit engagement partner mandatory rotation, and audit quality

Chen, Clement; Liu, Zhenfeng; Tang, Wenye; Tuo, Ling - In: The journal of corporate accounting & finance 35 (2024) 2, pp. 157-170

Persistent link: https://www.econbiz.de/10014535570