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Distributed Ledgers and Secure Multi-Party Computation for Financial Reporting and Auditing
Cao, Sean S. - 2024
To understand the disruption and implications of distributed ledger technologies for financial reporting and auditing, we analyze firm misreporting, auditor monitoring and competition, and regulatory policy in a unified model. A federated blockchain for financial reporting and auditing can...
Persistent link: https://www.econbiz.de/10015056089
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Designing a fuzzy approach for innovative model to empower the auditor's argument
Shafati, Morteza; Abdoli, Mohammadreza; Valiyan, Hasan - In: International journal of procurement management 14 (2021) 6, pp. 759-795
Persistent link: https://www.econbiz.de/10012672344
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The undesirable effect of audit quality : evidence from firm innovation
Nguyen Huong Giang; Vu, Le; Yin, Xiangkang - In: The British accounting review : the journal of the … 52 (2020) 6, pp. 1-21
Persistent link: https://www.econbiz.de/10012421618
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Innovation, financial reporting quality, and audit quality
Lobo, Gerald J.; Xie, Yuan; Zhang, Joseph H. - In: Review of quantitative finance and accounting 51 (2018) 3, pp. 719-749
Persistent link: https://www.econbiz.de/10012038388
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Relationships between innovation, its antecedents, and organisational performance : evidences from auditing service industry
Tuan Le Anh; Nguyen Tam; Tran Lam - In: Knowledge management research & practice : KMRP ; an … 21 (2023) 3, pp. 607-621
Persistent link: https://www.econbiz.de/10014284815
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Auditor specialization in R&D and clients’ R&D investment-q sensitivity
Lee, Eugenia Y.; Ha, Wonsuk; Park, Sunyoung - In: Journal of contemporary accounting & economics 19 (2023) 2, pp. 1-18
Persistent link: https://www.econbiz.de/10014301938
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Does audit quality affect firm innovation?
Wang, Litan; Minxun, Qian; Yongzhe, Wang - In: Industrial marketing management : the international … 117 (2024), pp. 402-417
Persistent link: https://www.econbiz.de/10014531397
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Influence of enterprise innovation on auditor behavior
Xing, Chunyu; Li, Xiaorui; Meng, Hang - In: Finance research letters 67 (2024) 1, pp. 1-8
Persistent link: https://www.econbiz.de/10015061725
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Does high auditor litigation risk discourage corporate innovation?
Chy, Mahfuz; Hope, Ole-Kristian - 2016
We examine the effect of auditor conservatism on corporate innovation. We hypothesize that because conservative … auditors constrain income-increasing accounting discretion, managers may sacrifice long-term investments in innovation to boost … increased auditor conservatism on corporate innovation is more pronounced when the client firms are under greater equity- and …
Persistent link: https://www.econbiz.de/10011547582
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Quality and performance in small accounting firms
Kolvereid, Lars; Åmo, Bjørn Willy - In: International journal of productivity and quality … 32 (2021) 1, pp. 129-145
Persistent link: https://www.econbiz.de/10012516418