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How blockchain is transforming accounting, auditing and finance : a systematic review

Singh, Manpreet; Joshi, Mahesh; Sharma, Sharad; Rana, Tarek - In: Handbook of Big Data and Analytics in Accounting and …, (pp. 535-560). 2023

Persistent link: https://www.econbiz.de/10013555660

Systemizing the challenges of auditing blockchain-based assets

Pimentel, Erica; Boulianne, Emilio; Eskandari, Shayan; … - In: The journal of information systems : JIS ; a semiannual … 35 (2021) 2, pp. 61-75

Persistent link: https://www.econbiz.de/10012626076

Auditing cloud-based blockchain accounting systems

Appelbaum, Deniz; Nehmer, Robert A. - In: The journal of information systems : JIS ; a semiannual … 34 (2020) 2, pp. 5-21

Persistent link: https://www.econbiz.de/10012321404

Client use of blockchain technology : exploring its (potential) impact on financial statement audits of Australian accounting firms

Dyball, Maria Cadiz; Seethamraju, Ravi - In: Accounting, auditing & accountability journal 35 (2022) 7, pp. 1656-1684

Persistent link: https://www.econbiz.de/10013411616

An approach to learning risk-based auditing

Messier, William F. - In: Journal of accounting education 32 (2014) 3, pp. 276-287

Persistent link: https://www.econbiz.de/10010409960

The application of business risk audit methodology within non-Big-4 firms

Katum, Imad; Fraser, Ian; Hussainey, Khaled - In: Journal of financial reporting & accounting : JFRA 13 (2015) 2, pp. 226-246

Persistent link: https://www.econbiz.de/10011405344

Efficient audits by pooling projects

Menichini, Anna Maria; Simmons, Peter J. - 2017

Persistent link: https://www.econbiz.de/10011868388

The effects of clawbacks on auditors’ propensity to propose restatements and risk assessments

Brink, William D.; Grenier, Jonathan H.; Pyzoha, Jonathan S. - In: Journal of business ethics : JOBE 158 (2019) 2, pp. 313-332

Persistent link: https://www.econbiz.de/10012058179

Advanced Digital Auditing : Theory and Practice of Auditing Complex Information Systems and Technologies

Berghout, Egon (ed.); Fijneman, Rob (ed.); … - 2023

Chapter 1. Auditing Advanced Information Systems and Technologies in a Modern Digital World -- Chapter 2. Auditing … Complexity -- Chapter 3. Introduction to Advanced Information Technology -- Chapter 4. The Intercompany Settlement Blockchain … Image Recognition Algorithms -- Chapter 7. Algorithm Assurance: Auditing Applications of Artificial Intelligence -- Chapter …

Persistent link: https://www.econbiz.de/10013504625

Assessing the solvency of virtual asset service providers : are current standards sufficient?

Saggese, Pietro; Segalla, Esther; Sigmund, Michael; … - 2023

cryptoasset holdings of VASPs are not yet subject to systematic auditing procedures. In this paper, we propose an approach to … data collection and propose strategies to address them. We remark that any entity in charge of auditing requires proof that …

Persistent link: https://www.econbiz.de/10014390418