the auditees' demand for government performance auditing (GPA). Design/methodology/approach – This study acquired the data … legislative level is lower have more demand for the performance auditing; the respondents' knowledge about the GPA has not … increased their demand; the auditing penalty effects has negative impact on the demand for performance auditing and the …

efficient continuous auditing application. The innovation of this article is ensured by the use of an ontological model to … transactions at a very low level, contrary to what happens in traditional auditing, which occurs at a high level (e.g. compare …

developers and users, and systematically managing and auditing spreadsheet development and use. …

financial statements do not conform to the UK GAAP, and gives an example: the Butt Mining Company and auditing firm Ernst and …

/methodology/approach – This paper reviews Securities and Exchange (SEC) regulations and auditing practice pronouncements to identify the role of …

paper is mainly on the legal regimes and the accounting and auditing provisions of India and the UK. Originality/value – The …

research attention in areas such as accounting, auditing, internal control, fraud investigation, performance management and … in audit planning. Auditing standards relating to fraud also need to be updated according to the latest developments in …

degree of conformity of the original data set with Benford’s law. Practical implications This work can be useful in auditing …