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Technology and Evidence in Non-Big 4 Assurance Engagements : Insights from the COVID-19 Pandemic
Altiero, Elizabeth C.; Baudot, Lisa; Hazgui, Mouna - 2023
This study aims to understand how and to what extent non-Big 4 assurance professionals incorporated technologies into assurance engagements during the COVID-19 pandemic. We conduct a field study interviewing 30 assurance professionals in regional/national (i.e., non-Big 4) firms in the US....
Persistent link: https://www.econbiz.de/10014356285
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GAAP convergence or convergence Gap : unfolding ten years of accounting change
Baudot, Lisa - In: Accounting, auditing & accountability journal 27 (2014) 6, pp. 956-994
Persistent link: https://www.econbiz.de/10010409836
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A critical appreciation of extractives' accounting : transparency, accountability, the resource curse and other governance issues
Baudot, Lisa; Kenneth, G.; Crawford, Louise; Haslam, Jim - In: Critical perspectives on accounting : an international … 74 (2021), pp. 1-4
Persistent link: https://www.econbiz.de/10012484853