The landscape of ICOs and its underlying Blockchain technology needs more clarity, given that several overlapping and … from confusion, bias, and vested interest. Having consensus from the pioneer entrepreneurs who define Blockchain technology … usage, and its marketplace address this need. Furthermore, an agreement on the problems blockchain is solving from the …

properties. However, the surge of many alternatives, applications, and decentralized finance services on a variety of blockchain … blockchain technology and pre/during COVID health crisis. Results show that both attributes play an important role in the hedge …

Purpose: The main purpose of this paper is to determine how particular audit firms deal with ISA 701 requirements and … from this research, is that implementation of ISA 701 and materiality disclosure limited the audit expectation gap … the audit expectation gap and investigates on methods of minimizing it. …

On 15 December 2015, the Public Company Accounting Oversight Board (PCAOB) passed Rule 3211, requiring audit firms … registered with PCAOB in the U.S. to disclose the audit engagement partner’s name in the Form AP, effective 31 January 2017. The … statements. Using the audit firms registered with the PCAOB and their clients as the treated sample, we employed a difference …

The present research aims to assess the potential impact of audit adjustments on the audit quality for the listed … companies on the Iraqi Stock Exchange. In other words, this research attempts to answer whether the audit adjustments can … improve the audit quality or not. To achieve the objectives, a multivariate regression model was employed to test the …

illustrated that social capital positively correlates with auditor performance and Audit report quality. In other words, social … capital decreases audit opinion shopping, audit expectation gap, internal control weakness, and audit report lag. Therefore …, society’s influential assets, social capital, and audit report quality strongly influence the auditor’s performance. The …

Managing risks is of paramount importance for enabling a widespread adoption of cloud computing. Users need to … into consideration. However, risk management in cloud computing differs from risk management in a traditional computing … environment due to the unique characteristics of the cloud and the users’ dependency on the cloud service provider for risk …

This study examines the extent to which the characteristics of the audit committee chair enhance the quality of … financial reports and reduce the possibility for companies to receive a modified audit opinion (MAO) from an external auditor …. We apply logistic regression to investigate the influence of Audit Committee Chair (ACC) characteristics on the FRQ (FRQ …

incentive problems of professional blockchain participants who contribute to the development and sales of the product. We argue …