Auditors gather evidence to formulate their judgment on financial statements and in assessing the risk factors concerning the company under audit. Examines the role played by the American Institute of Certified Public Accountants (AICPA) and the Securities and Exchange Commission (SEC) in...

Environmental costs and obligations are significantly growing and will continue to grow as our society becomes more environmentally conscious and environmental regulations increase. Examines the significance of environmental outlays, discusses existing governmental regulations and accounting...

Auditors are now concerned with environmental issues as some transactions may lead to loss contingencies which must be disclosed in financial statements. Reviews accounting principles concerning such contingencies and discusses auditing standards with regard to illegal acts, environmental...

Purpose – The purpose of this paper is to shed light on the particular information needs of external auditors performing information technology (IT) audits at service providers in cross-organizational settings and to promote a software-based approach towards their satisfaction. The approach is...

Purpose – The purpose of this paper is to shed light on the particular information needs of external auditors performing information technology (IT) audits at service providers in cross-organizational settings and to promote a software-based approach towards their satisfaction. The approach is...

The expectation gap has been presumed to be caused by the differing perceptions of the accounting profession and third parties regarding the profession’s role, responsibilities, and related performance. Prior research regarding the expectation gap has focused on diverging perceptions of...

This paper examines the mismatch between the supply of and demand for auditors with forensic accounting skills. Regulators continue to increase the responsibility for auditors to detect fraudulent financial statements, and several accounting organizations have responded with calls for more...

This paper examines published data to develop a model for detecting factors associated with false financial statements (FFS). Most false financial statements in Greece can be identified on the basis of the quantity and content of the qualifications in the reports filed by the auditors on the...

Despite attempts to close the expectation gap, researchers in the USA and other countries continue to demonstrate the existence of differences between auditors’ beliefs about their responsibilities and the public’s understanding of the audit function. This study considers how ambiguous...

Statement on Auditing Standards (SAS) 65 was issued in April 1991 to clarify various aspects of the working relationship that should exist between external and internal auditors. Describes the historical development of this relationship as viewed through the promulgation of authoritative...