Narrow search
Showing 1 - 10 of 9,679
Cover Image
Auditor Integration of IT Specialist Input on Internal Control Issues : How a Weaker Team Identity Can Be Beneficial
Estep, Cassandra - 2021
, I predict and find that a weaker one-team identity between auditors and IT specialists yields benefits. Auditors with a … weaker versus stronger team identity place more weight on IT specialist input for IT-related issues and differentially weight … study provides insight into how team identity influences auditor integration of input from specialists. The implications of …
Persistent link: https://www.econbiz.de/10013238981
Cover Image
Auditing techniques to minimize accounting related fraud and errors : a qualitative analysis with the interview method
Kızıl, Cevdet; Muzır, Erol; Yılmaz, Vildan - In: Emerging Markets Journal : EMAJ 11 (2021) 1, pp. 95-103
Persistent link: https://www.econbiz.de/10012659909
Cover Image
Critical update needed : cybersecurity expertise in the boardroom
Larcker, David F.; Reiss, Peter C.; Tayan, Brian - 2017
The board of directors is expected to ensure that management has identified and developed processes to mitigate risks facing the organization, including risks arising from data theft and the loss of information. Unfortunately, recent experience suggests that companies are not doing a sufficient...
Persistent link: https://www.econbiz.de/10011873132
Cover Image
Audit partners' role in material misstatement resolution : survey and interview evidence
Maksymov, Eldar; Peecher, Mark; Sutherland, Andrew; … - In: Journal of accounting research 62 (2024) 1, pp. 275-333
Persistent link: https://www.econbiz.de/10014483575
Cover Image
The effectiveness of internal audit in Jamaican commercial banks
Chevers, Delroy; Lawrence, Devon; Laidlaw, Arlene; … - In: Journal of accounting & management information systems … 15 (2016) 3, pp. 522-541
Banks play a vital role in every economy as they hold the savings of the public, provide a means of payment for goods and services, and finance the development of businesses. The financial sector experienced a meltdown, which some critics argued was the result of inadequate regulatory oversight...
Persistent link: https://www.econbiz.de/10011635379
Cover Image
Big tech, cloud computing, and accounting
Schoenfeld, Jordan - 2021
Persistent link: https://www.econbiz.de/10012501351
Cover Image
Non-financial audits : evidence from the technology sector
Schoenfeld, Jordan - 2020
Persistent link: https://www.econbiz.de/10012244996
Cover Image
The moderating impact of the audit committee on creative accounting determination and financial reporting quality in Iraqi commercial banks
Abed, Ibtihal A.; Hussin, Nazimah; Haddad, Hossam; … - In: Risks : open access journal 10 (2022) 4, pp. 1-22
The main function behind the conceptualization of creative accounting is maintaining the quality of financial reporting practice. This phenomenon has attracted the attention of researchers for decades, especially in the banking sector, concerning its wide implications and indications for...
Persistent link: https://www.econbiz.de/10013355414
Cover Image
Internal audit : a case study of impact and quality of an internal control audit
Christensen, Leif - In: International journal of auditing : IJA 26 (2022) 3, pp. 339-353
Persistent link: https://www.econbiz.de/10013329798
Cover Image
Quo vadis, internal auditing? : a vision for internal auditing in 2030
Jokipii, Annukka; Rautiainen, Antti - In: International journal of auditing : IJA 28 (2024) 1, pp. 170-184
Persistent link: https://www.econbiz.de/10014468801