Search Results - subject_exact:"Financial statement audit"

Certification bodies' interpretation and application of the ISO 19011 audit process guidelines

Sepeng, Thembekile Debora; Lourens, Ann; Van der Merwe, … - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015202665

Audit partner narcissism and audit reports readability : evidence from lead and review audit partners

Rajabalizadeh, Javad; Schadewitz, Hannu - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015207203

The implementation of the KAM reforms in Saudi Arabia : stakeholder perspectives on the audit expectations gap

Al Qahtani, Saeed; Duc Hong Thi Phan; Kend, Michael; … - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015375222

The consequences of expanded audit reports for small and risky companies

Gutierrez, Elizabeth; Minutti-Meza, Miguel; Tatum, Kay W.; … - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015376052

Auditing standards and the persistence of the audit expectations gap : evidencing the absence of French "exceptionalism"

Jedidi, Imen; Humphrey, Christopher - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015337376

Fresh-look effect of audit firm and audit partner rotations? : evidence from European key audit matters

Federsel, Florian Philipp - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015337398

Audit report lag and key audit matters in Australia

Rahaman, Md Mustafizur; Bhuiyan, Md. Borhan Uddin - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015463855

Are auditors insulated to positive client news? : evidence from audit fees and going-concern opinions

Huang, Ting-Chiao; Lin, Yi-Hung; Chai, Daniel; … - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015467665

The effect of changes in internal control systems on audit risk

Olbrich, Justus - 2025

Internal control weaknesses influence audit fees and audit risk, making their remediation a crucial aspect of corporate governance. While prior research focuses on auditors, this study examines the corporate perspective, analyzing how the remediation of internal control weaknesses affects audit...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015453363

Moderating effect of sustainable innovation on internal audit effectiveness and sustainability auditing practices : evidence from Libya's public sector

Masoud, Najeb - 2025

This study aims to investigate how sustainable innovation (SI) influences the relationship between internal audit effectiveness (IAE) and sustainability auditing (SA) practices in Libya's public sector, providing valuable insights into its implications for public finance governance and financial...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015435851

Female lead auditors, audit fees, and audit quality

Jérôme, Tiphaine; Poretti, Cédric; Schatt, Alain - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015436310

The auditing game : the dark side of the private provision of a public good

Ehrmann, Thomas; Prinz, Aloys - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015437375

Methods of auditing cash at the enterprise

Bondarenko, Natalya - 2025

The relevance of the topic was due to the fact that in the context of economic instability, cash audit is becoming a key tool for monitoring the effectiveness of enterprise financial resources management, given their high liquidity and complexity of accounting. The aim of the study was to...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015438723

Analysis of non-English key audit matters : do key audit matters influence investor sentiment?

Weerapong Kitiwong; Erboon Ekasingh; Naruanard Sarapaivanich - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015439486

How sustainability audits impact audit effort choices

Klösch, Martin; Kasmanhuber, Anna - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015458393

India IP SME Helpdesk : IP auditing questionnaire

2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015429491

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India IP SME Helpdesk : IP auditing questionnaire

2025

Book / Working Paper

Does gender matter in audit? : evidence on earnings management and audit delay from Croatia

Šušak, Toni; Stapić, Ivana - 2025

Background: There is an expanding body of research on the relationship between auditor gender and earnings management, based on the assumption that female auditors possess specific innate characteristics relevant to external audit quality. Objectives: To further existing knowledge, this study...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015561609

Big data analytics-based auditing adoption in public sector : Indonesian evidence

Saud, Ilham Maulana; Sofyani, Hafiez; Utami, Tiyas Puji; … - 2025

This research investigates the key determinants that drive auditors' intentions to adopt big data analytics (BDA) technology in audit practices in the public sector with a focus on the Indonesian Supreme Audit Agency (SAA). This research also examines the effect of adopting the BDA technique in...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015607746

Enhancing audit quality dynamics : unveiling the impact of profitability, audit report lag, audit tenure, and auditee company size

Kalbuana, Nawang; Taqi, Muhamad; Uzliawati, Lia; … - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015609429

Natural language processing-based analysis of key audit matters in the audit reports of Japanese< listed companies : an empirical study on automated classification of audit areas, semantic similarity, and disclosure content anagement

Doi, Nobushige; Nobuta, Yusuke; Mizuno, Takeshi - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015549341

The opportunity for partner industry knowledge sharing within audit offices and audit quality

Michas, Paul N.; Russomanno, Dan; Zhao, Meiling - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015554064

The determinants of the relationship between auditor tenure and audit report lag : evidence from an emerging market

Abouelela, Osama; Diab, Ahmed; Saleh, Safaa - 2025

One important factor for those who use financial reports to make decisions is the timing of an audit report's distribution in the capital markets. The effectiveness of capital markets may suffer from protracted delays in the release of the audit report. In this context, this study investigates...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015607635

Internal auditing in public administration (hellenic court of audit) according to the international standards on auditing : the abrogation of preventive control and the budgetary independence

Nteka, Nikoletta; Zalimidou, Elisabeth - 2025

This study investigates the evolution of internal auditing within the Greek public administration, with a specific focus on Local Self-Government Institutions (LSGIs) and the role of the Hellenic Court of Audit. It examines the transition from traditional preventive financial control toward a...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015625974

Doing more with less : mismatch-based risk-limiting audits

Ek, Alexander; Blom, Michelle; Stark, Philip B.; … - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015650565

Identifying going concern audit opinions using supervised machine learning

Hedback, Dennis - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015475559

Availability of AI tools and their effect on the auditing process

Robert, Jens; Schöndube-Pirchegger, Barbara - 2025

In this paper we model the interaction between an auditor and a client firm. The client firm’s manager can either report truthfully or commit fraud. The auditor needs to plan a two stage audit that allows to detect fraud. In the first stage an AI tool is employed that provides a signal about...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015559737

The direct effect of the international standard on auditing : 701 requirements on audit profession concerning the reimbursement costs : case study of Jordanian finance industry

Alharasis, Esraa Esam - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015402882

The impact of financial risk on boilerplate of key audit matters : evidence from China

Wang, Qi; Zhang, Lin; Ma, Qianqun; Wu, Chong - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015056831

How auditors identify and report key audit matters - an organizational routines perspective

Maroun, Warren; Duboisée de Ricquebourg, Alan - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015062192

Are key audit matter disclosures useful in assessing the financial distress level of a client firm?

Camacho-Miñano, María-del-Mar; Muñoz-Izquierdo, Nora; … - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015062203

Auditing for fraud and corruption : a public-interest-based definition and analysis

Sargiacomo, Massimo; Everett, Jeff; Ianni, Luca; … - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015062284

Auditors' incentives and audit quality : non-audit services versus contingent audit fees

Mahieux, Lucas - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014583969

Information sharing between tax and statutory auditors : implications for tax audit efficiency

Blaufus, Kay; Schöndube, Jens Robert; Wielenberg, Stefan - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014584351

Passive investors and audit quality : evidence from the U.S.

Dong, Ting; Eugster, Florian; Vazquez, Antonio B. - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014584464

Two-tier board characteristics and expanded audit reporting : evidence from China

Noureldeen, Emad; Elsayed, Mohamed; Elamer, Ahmed A.; … - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014546432

Whistleblowing based on the three lines model

Kagias, Paschalis; Garefalakis, Alexandros; Passas, Ioannis - 2024

Directive 1937/2019 on the protection of persons who report breaches of Union law became effective very recently. However, Directive 1937/2019 lacks sufficient guidance on the implementation or governance of whistleblowing frameworks. In addition, the existing literature lacks a definition of...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014554010

Do key audit matters matter? : correspondence between auditor and management disclosures and the role of audit committees

Hosseinniakani, Mahmoud; Overland, Conny; Samani, Niuosha - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015065820

Ethics-based AI auditing : a systematic literature review on conceptualizations of ethical principles and knowledge contributions to stakeholders

Laine, Joakim; Minkkinen, Matti; Mäntymäki, Matti - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015081282

Audit partners' role in material misstatement resolution : survey and interview evidence

Maksymov, Eldar; Peecher, Mark; Sutherland, Andrew; … - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014483575

Turnaround for municipal distress resolution : an audit outcomes approach

McKenzie, Mariska; Marx, Ben - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014530286

Audit opinion research : overview and research agenda

Nurhidayah Nurhidayah; Sudarma, Made; Djamhuri, Ali; … - 2024

The purpose of this study was to trace the evolution of audit opinion research and identify research gaps that require the future investigation. Data was collected from Scopus and Dimension sources and then filtered by criteria so that the total final data analyzed bibliometrically was 709 over...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014530808