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Innovative ecosystem : the role of lean management auditing

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Persistent link: https://www.econbiz.de/10013490839

The impact of domain-specific internal audit education on financial reporting quality and external audit efficiency

Calvin, Christopher G.; Holt, Matthew - In: Accounting horizons : a quarterly publication of the … 37 (2023) 2, pp. 47-65

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Audit Partners’ Judgments and Challenges in the Audit of Internal Control over Financial Reporting

Cohen, Jeffrey R. - 2020

Internal control over financial reporting (ICFR) audits have been the subject of intensive examination by the Public Company Accounting Oversight Board (PCAOB) and researchers, and the SEC has signaled ongoing interest in the monitoring of ICFR. However, the process through which auditors make...

Persistent link: https://www.econbiz.de/10012839860

Internal audit and financial reporting quality in the public sector

DeSimone, Steven M. - 2017

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Materiality in audit of financial reporting party conducting accounting of joint activity

Zhukova, A. K.; Zhukov, A. L. - In: European research studies 21 (2018) 4, pp. 109-118

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How well do audit textbooks currently integrate data analytics

Blix, Leslie H.; Edmonds, Mark A.; Sorensen, Kate B. - In: Journal of accounting education 55 (2021), pp. 1-11

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Zusammenarbeit von Abschlussprüfung und Controlling im Rahmen der internationalen Rechnungslegung

Simons, Dirk; Voeller, Dennis - In: Controlling und Corporate Governance-Anforderungen : …, (pp. 179-197). 2009

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The demand for internal auditors following accounting and operational failures

Ege, Matthew S.; Kim, Young Hoon; Wang, Dechun - In: The accounting review : a publication of the American … 98 (2023) 7, pp. 185-210

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Internal audit quality and financial reporting quality : the joint importance of independence and competence

Abbott, Lawrence J.; Daugherty, Brian; Parker, Susan; … - In: Journal of accounting research 54 (2016) 1, pp. 3-40

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The role of account subjectivity and risk of material misstatement on auditors' internal audit reliance judgments

Bhattacharjee, Sudip; Maletta, Mario J.; Moreno, Kimberly K. - In: Accounting horizons : a quarterly publication of the … 30 (2016) 2, pp. 225-238

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