Search Results - subject:"audit technology"

Dyck, Daniel - 2025

enforcement can be strategic substitutes. Strikingly, I identify conditions under which improvements in tax audit technology …

Persistent link: https://www.econbiz.de/10015337403

Corporate tax planning and enforcement

Dyck, Daniel - 2025

enforcement can be strategic substitutes. Strikingly, I identify conditions under which improvements in tax audit technology …

Persistent link: https://www.econbiz.de/10015338508

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

Risk-based approach and quality of independent audit using structure equation modeling: Evidence from Vietnam

In: European Research on Management and Business Economics … 28 (2022) 3, pp. 1-11

This study considers factors affecting to audit performance by risk-based approach (RBA) as well as audit quality in Vietnam. In addition, the study also examines the relationship between RBA and quality of independent audit firms. A descriptive survey research was adopted using both...

Persistent link: https://www.econbiz.de/10014525671

Risk-based approach and quality of independent audit using structure equation modeling : evidence from Vietnam

Le Thi Tam; Thi Mai Anh Nguyen; Van Quang Do; Thi Hai … - In: European research on management and business economics 28 (2022) 3, pp. 1-11

Persistent link: https://www.econbiz.de/10013407378

Correlates of internal audit function maturity

DeSimone, Steven M.; D'Onza, Giuseppe; Sarens, Gerrit - 2019

Persistent link: https://www.econbiz.de/10012063777