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Materiality in the context of audit: the real expectations gap

Houghton, Keith A.; Jubb, Christine; Kend, Michael - In: Managerial Auditing Journal 26 (2011) 6, pp. 482-500

stakeholders in the market for audit services about the issue of “materiality” as this concept is applied in auditing. The …Purpose – This paper seeks to focus on the issue of materiality judgements and the need for public disclosure of … materiality levels. Insights about the concept of materiality are drawn from the words of users of audited financial reports …

Persistent link: https://www.econbiz.de/10014929256

Prototyping and implementing robotic process automation in accounting firms : benefits, challenges and opportunities to audit automation

Perdana, Arif; Lee, W. Eric; Kim, Chu Mui - In: International journal of accounting information systems 51 (2023), pp. 1-23

Persistent link: https://www.econbiz.de/10014536413

The materiality of identified misstatements by auditors and earnings management

Azad, Abdollah; Salehi, Mahdi; Dashtbayaz, Mahmoud Lari - In: Management research review 46 (2023) 10, pp. 1405-1426

Persistent link: https://www.econbiz.de/10014430609

The impact of digitalization on future audits

Fotoh, Lazarus Elad; Lorentzon, Johan Ingemar - In: Journal of emerging technologies in Accounting 18 (2021) 2, pp. 77-97

Persistent link: https://www.econbiz.de/10013162121

The Association between Partnership Financial Integration and Risky Audit Client Portfolios

Hay, David C.; Baskerville, Rachel F.; Qiu, Travis Hui - 2007

This study examines whether profit-sharing arrangements within accounting firms are associated with the riskiness of their client portfolios. Our results use unique data about the profit-sharing arrangements of the Big 8 firms during the period 1985 to 1994. We investigate whether there is a...

Persistent link: https://www.econbiz.de/10009440945

Honouring Professor Abe Briloff's life for Africa

Sy, Aida - In: African journal of accounting, auditing and finance : AJAAF 2 (2013) 4, pp. 277-298

Persistent link: https://www.econbiz.de/10010490681

How ex-auditors remember their past : the transformation of audit experience into cultural memory

Daoust, Laurence; Malsch, Bertrand - In: Accounting, organizations and society : an … 77 (2019), pp. 1-20

Persistent link: https://www.econbiz.de/10012109289

WebTrust and the “commercialistic auditor”

Barrett, Michael; Gendron, Yves - In: Accounting, Auditing & Accountability Journal 19 (2006) 5, pp. 631-662

Purpose – This paper seeks to examine how auditors sought to establish their trustworthiness as trust providers on the internet; a vision which has remained largely unrealized. The investigation focuses on the WebTrust assurance project, launched by the North American accounting institutes to...

Persistent link: https://www.econbiz.de/10014641077

Audits of public companies : GAO report

2008

Persistent link: https://www.econbiz.de/10004929119

Client industry audit expertise: towards a better understanding

Kend, M. - In: Pacific Accounting Review 20 (2008) 1, pp. 49-62

Purpose – The purpose of this paper is to consider the supply of audit firm industry specialisation in the market for statutory audits of publicly traded companies in Australia. The purpose of this study is to seek to gain a better understanding of the dynamics within the market for industry...

Persistent link: https://www.econbiz.de/10014968654

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