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How do auditors assess key inputs in a discounted cash flow model of goodwill?

Boritz, Jefim E.; Timoshenko, Lev M. - In: Behavioral research in accounting 34 (2022) 2, pp. 19-47

Persistent link: https://www.econbiz.de/10013532098

A content analysis of auditors' reports on IT internal control weaknesses : the comparative advantages of an automated approach to control weakness identification

Boritz, Jefim E.; Hayes, Louise; Lim, Jee Hae - In: International journal of accounting information systems 14 (2013) 2, pp. 138-163

Persistent link: https://www.econbiz.de/10009742815

Business modeling to improve auditor risk assessment : an investigation of alternative representations

Boritz, Jefim E.; Carnaghan, Carla; Alencar, Paulo S. - In: The journal of information systems : JIS ; a semiannual … 28 (2014) 2, pp. 231-256

Persistent link: https://www.econbiz.de/10010474833

Are fraud specialists relatively more effective than auditors at modifying audit programs in the presence of fraud risk?

Boritz, Jefim E.; Kochetova-Kozloski, Natalia; … - In: The accounting review : a publication of the American … 90 (2015) 3, pp. 881-915

Persistent link: https://www.econbiz.de/10011295577

Computer-assisted functions for auditing XBRL-related documents

Boritz, Jefim E.; No, Won Gyun - In: Journal of emerging technologies in Accounting 13 (2016) 1, pp. 53-83

Persistent link: https://www.econbiz.de/10011846553

Are External Auditors Concerned About Cyber Incidents? Evidence from Audit Fees

Li, He - 2019

While the importance of addressing cybersecurity risks and cyber incidents is widely acknowledged, there is no explicit requirement by regulators or audit standard setters for auditors to do so. This paper investigates 1) whether external auditors respond to cyber incidents by charging higher...

Persistent link: https://www.econbiz.de/10012902573

Are external auditors concerned about cyber incidents? : evidence from audit fees

Li, He; No, Won Gyun; Boritz, Jefim E. - In: Auditing : a journal of practice & theory 39 (2020) 1, pp. 151-171

Persistent link: https://www.econbiz.de/10012213738

How understandable are SOX 404 auditors reports?

Boritz, Jefim E.; Hayes, Louise; Timoshenko, Lev M. - In: International journal of accounting information systems 39 (2020), pp. 1-22

Persistent link: https://www.econbiz.de/10012428116

Auditors' and specialists' views about the use of specialists during an audit

Boritz, Jefim E.; Kochetova, Natalia V.; Robinson, Linda A. - In: Behavioral research in accounting 32 (2020) 2, pp. 15-40

Persistent link: https://www.econbiz.de/10012813492

Novice auditors and audits of fair values : knowledge and skill requirements

Boritz, Jefim E.; Timoshenko, Lev M. - In: Accounting perspectives : a journal of The Canadian … 23 (2024) 1, pp. 39-77

Persistent link: https://www.econbiz.de/10014506657