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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

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

Audit data analytics, machine learning, and full population testing

Huang, Feiqi; No, Won Gyun; Vasarhelyi, Miklos A.; Yan, … - In: The Journal of finance and data science : JFDS 8 (2022), pp. 138-144

Emerging technologies like data analytics and machine learning are impacting the accounting profession. In particular, significant changes are anticipated in audit and assurance procedures because of those impacts. One such potential change is audit sampling. As audit sampling only provides a...

Persistent link: https://www.econbiz.de/10014433786

Assessing audit effort in response to exogenous shocks : evidence from Korea on the impact of enhanced audit standards and COVID-19

Kim, Jumi; Kim, Meehyun; Yoon, Yangin (Ben); No, Won Gyun; … - In: International journal of auditing : IJA 28 (2024) 4, pp. 695-716

Persistent link: https://www.econbiz.de/10015137994

Internal auditors' experiences and opinions regarding green IT : assessing the gap in normative and positive perspectives

Gray, Glen L.; No, Won Gyun; Miller, David W. - In: The journal of information systems : JIS ; a semiannual … 28 (2014) 1, pp. 75-109

Persistent link: https://www.econbiz.de/10010420036

Green IT perceptions and activities of internal auditors in Australia, Canada, and the United States

Yoon, Kyunghee; No, Won Gyun; Gray, Glen L.; Roebuck, … - In: The journal of information systems : JIS ; a semiannual … 35 (2021) 1, pp. 187-211

Persistent link: https://www.econbiz.de/10012549375

Multidimensional audit data selection (MADS) : a framework for using data analytics in the audit data selection process

No, Won Gyun; Lee, Kyungha; Huang, Feiqi; Li, Qiao - In: Accounting horizons : a quarterly publication of the … 33 (2019) 3, pp. 127-140

Persistent link: https://www.econbiz.de/10012258399

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