Search Results - subject:"External auditors"

The use of artificial intelligence and audit quality: An analysis from the perspectives of external auditors in the UAE

Noordin, Nora Azima; Hussainey, Khaled; Hayek, Ahmad Faisal - In: Journal of Risk and Financial Management 15 (2022) 8, pp. 1-14

This paper aims to explore external auditors' perception of the use of artificial intelligence (AI) in the United Arab … Emirates (UAE). It investigates whether there is a perception among external auditors toward the contribution of AI to audit … international external auditors. Data were collected using an online survey from 22 local and 41 international audit firms to …

Persistent link: https://www.econbiz.de/10014332540

The use of artificial intelligence and audit quality : an analysis from the perspectives of external auditors in the UAE

Noordin, Nora Azima; Hussainey, Khaled; Hayek, Ahmad Faisal - In: Journal of risk and financial management : JRFM 15 (2022) 8, pp. 1-14

Persistent link: https://www.econbiz.de/10013375309

Exploring the evolution of creative accounting and external auditors : bibliometric analysis

Al Shanti, Ayman Mohammad; Al-Azab, Hani Abdel Hafez; … - In: Cogent business & management 11 (2024) 1, pp. 1-24

This study focused on current research on creative accounting and external auditors as well as prospective topics for … viewer-based literature, 465 research articles dealing with creative accounting and external auditors authored between 1981 … significant impact that technology will have on the growth of creative accounting and external auditors. The survey discovered …

Persistent link: https://www.econbiz.de/10014534093

The relationship of internal auditors’ characteristics with external auditors’ reliance and its impact on audit efficiency: Empirical evidence from Indonesian government institutio...

Usman, Rudy; Rohman, Abdul; Ratmono, Dwi - In: Cogent Business & Management 10 (2023) 1, pp. 1-17

level of external auditors' reliance, and the audit efficiency so it has not fully described how the external auditors make … research gap by analyzing the relationship among the internal auditors' characteristics, external auditors' reliance and audit … between the level of external auditors' reliance and the audit efficiency. This study is conducted in government organizations …

Persistent link: https://www.econbiz.de/10014527859

Whether the audit expectation-performance gap is expanding amid changes in audit landscape? : new evidence from an emerging economy

Kumari, J. S.; Ajward, Roshan - In: Asian journal of accounting research 8 (2023) 1, pp. 53-65

Persistent link: https://www.econbiz.de/10013501104

The relationship of internal auditors' characteristics with external auditors' reliance and its impact on audit efficiency : empirical evidence from Indonesian government instituti...

Usman, Rudy; Rohman, Abdul; Ratmono, Dwi - In: Cogent business & management 10 (2023) 1, pp. 1-17

Persistent link: https://www.econbiz.de/10014470015

An analysis of external and internal auditors' use of ISA 240 red flags: The impact of auditors' estimation of fraud pervasiveness

Al-Dhubaibi, Ahmed Abdullah Saad; Sharaf-Addin, Hussein … - In: Cogent Business & Management 9 (2022) 1, pp. 1-21

collected by means of a questionnaire that was sent to external auditors working for global and local audit firms in Saudi … importance of a specific risk factor and its extent of use. The implications of the results should motivate external auditors to …

Persistent link: https://www.econbiz.de/10014505558

An analysis of external and internal auditors' use of ISA 240 red flags : the impact of auditors' estimation of fraud pervasiveness

Al-Dhubaibi, Ahmed Abdullah Saad; Sharaf-Addin, Hussein … - In: Cogent business & management 9 (2022) 1, pp. 1-21

Persistent link: https://www.econbiz.de/10014436066

The effect of the internal audit function's perceived assurance versus advisory purpose on the external auditor's reliance decision

Barr-Pulliam, Dereck; Eulerich, Marc; Ratzinger-Sakel, … - In: Managerial auditing journal 39 (2024) 2, pp. 138-165

Persistent link: https://www.econbiz.de/10014473519

External audit quality, auditor selection and hostile takeovers : evidence from half a century

Kriengkrai Boonlert-U-Thai; Pattanaporn Chatjuthamard; … - In: Managerial finance 50 (2024) 4, pp. 676-696

Persistent link: https://www.econbiz.de/10015049073