Search Results - subject:"Audit technology"

Implications of the COVID-19 pandemic on internal auditing : a field study

Jarva, Henry; Zeitler, Teresa - In: Journal of applied accounting research 25 (2024) 2, pp. 355-370

Persistent link: https://www.econbiz.de/10014506223

Risk-based approach and quality of independent audit using structure equation modeling: Evidence from Vietnam

In: European Research on Management and Business Economics … 28 (2022) 3, pp. 1-11

This study considers factors affecting to audit performance by risk-based approach (RBA) as well as audit quality in Vietnam. In addition, the study also examines the relationship between RBA and quality of independent audit firms. A descriptive survey research was adopted using both...

Persistent link: https://www.econbiz.de/10014525671

Risk-based approach and quality of independent audit using structure equation modeling : evidence from Vietnam

Thi Tam Le; Thi Mai Anh Nguyen; Van Quang Do; Thi Hai … - In: European research on management and business economics 28 (2022) 3, pp. 1-11

Persistent link: https://www.econbiz.de/10013407378

Big fish, small pond : how in-charge auditors engage with technology-based audit tools to influence the audit in non-global network firms

Witte, Annie L.; Earley, Christine E.; Thibodeau, Jay C. - In: The journal of information systems : JIS ; a semiannual … 36 (2022) 2, pp. 141-160

Persistent link: https://www.econbiz.de/10013412397

Does seeking audit evidence impede the willingness to impose audit adjustments?

Kachelmeier, Steven J.; Rimkus, Dan - In: The accounting review : a publication of the American … 97 (2022) 7, pp. 269-293

Persistent link: https://www.econbiz.de/10013503574

Correlates of internal audit function maturity

DeSimone, Steven M.; D'Onza, Giuseppe; Sarens, Gerrit - 2019

Persistent link: https://www.econbiz.de/10012063777

An exploration of bank confirmation process automation : a longitudinal study

Caster, Paul; Elder, Randal J.; Janvrin, Diane J. - In: The journal of information systems : JIS ; a semiannual … 35 (2021) 3, pp. 1-16

Persistent link: https://www.econbiz.de/10012793292

Factors that influence the internal audit function's maturity

D'Onza, Giuseppe; Sarens, Gerrit; DeSimone, Steven M. - In: Accounting horizons : a quarterly publication of the … 34 (2020) 4, pp. 57-74

Persistent link: https://www.econbiz.de/10012437316

Understanding usage and value of audit analytics for internal auditors : an organizational approach

Li, He; Dai, Jun; Gershberg, Tatiana; Vasarhelyi, Miklos A. - In: International journal of accounting information systems 28 (2018), pp. 59-76

Persistent link: https://www.econbiz.de/10011844846

Paying for joint or single audits? : the importance of auditor pairings and differences in technology efficiency

Holm, Claus; Thinggaard, Frank - In: International journal of auditing : IJA 20 (2016) 1, pp. 1-16

Persistent link: https://www.econbiz.de/10011482451