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The effects of computer assurance specialist competence and auditor accounting information system expertise on auditor planning judgments
Brazel, Joseph F. - 2004
While auditors’ interactions with complex accounting information systems (AIS) and computer assurance specialists (CAS …
Persistent link: https://www.econbiz.de/10009451007
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The Determinants of Audit Client Satisfaction among Clients of Big 6 Firms
Vehn, Bruce K.; Carcello, Joseph V.; Hermanson, Dana R.; … - 1997
A study's purpose was to investigate the relationship among client satisfaction, attributes of audit quality, auditor change, and controller work experience. To address this purpose, controllers of Fortune 1000 companies were asked to evaluate their existing auditor on each of 12 dimensions of...
Persistent link: https://www.econbiz.de/10009459084
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Audit of market-based rate authorization and electric quarterly report filing requirements at Pinnacle West Capital Corporation
United States. Federal Energy Regulatory Commission. - 2008
25 pages (PDF version). File size: 586.199 KB. Docket No. PA08-4-000. The Division of Audits within the Office of Enforcement (OE) of the Federal Energy Regulatory Commission (Commission) has completed its audit of Pinnacle West Capital Corporation (PWCC) and the following subsidiaries: Arizona...
Persistent link: https://www.econbiz.de/10009460798
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Blockchain Technology and Its Potential Effects on Accounting: A Systematic Literature Review
Atik, Asuman; Kelten, Goksal Selahatdin - In: Istanbul Business Research (IBR) 50 (2021) 2, pp. 495-515
, such as Blockchain, the Internet of Things, artificial intelligence, and machine learning. The attention of the accounting … world has also been on those technological developments, especially on Blockchain Technology. Accounting academics and … professionals have been trying to understand how blockchain technology can affect accounting and what kind of changes might be …
Persistent link: https://www.econbiz.de/10012873473
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Will ChatGPT revolutionize accounting? The benefits of Artificial Intelligence (AI) in accounting
Hacker, Bernd - 2023
It's an experiment! This paper explores how ChatGPT can be used in accounting and reporting to automate routine tasks …
Persistent link: https://www.econbiz.de/10014309873
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Assessing the solvency of virtual asset service providers: Are current standards sufficient?
Saggese, Pietro; Segalla, Esther; Sigmund, Michael; … - 2023
Centralized cryptocurrency exchanges, which manage annual trading volumes on the scale of trillions of US dollars worldwide, are classified as virtual asset service providers (VASPs). They facilitate the exchange, custody, and transfer of cryptoassets organized in wallets across distributed...
Persistent link: https://www.econbiz.de/10014476145
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THREE STUDIES INVESTIGATING THE LEGAL LIABILITY IMPLICATIONS OF THE SARBANES-OXLEY ACT OF 2002
Phillips, Jillian - 2011
This dissertation examines the litigation and legal liability exposure of auditors related to the Sarbanes-Oxley Act of 2002 (SOX). Three separate studies were conducted to examine how auditor s litigation exposure is evaluated by potential litigants (lawyers), and how auditor liability is...
Persistent link: https://www.econbiz.de/10009431060
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India's Satyam scandal : evidence the too large to indict mindset of accounting regulators is a global phenomenon
Pai, Kalpana; Tolleson, Thomas D. - In: Review of business & finance studies : RBFS 6 (2015) 2, pp. 35-43
Persistent link: https://www.econbiz.de/10010519878
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The problem of management bias in accounting estimates : an investor perspective on root causes and solutions
Selling, Thomas I.; Nordlund, Bo - In: Business horizons 58 (2015) 5, pp. 501-508
Persistent link: https://www.econbiz.de/10011349259
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An instructional case for courses in financial accounting, auditing, managerial accounting, ethics, and fraud examination
Brady, Thomas; Burrows, Ron - In: Journal of business case studies 9 (2013) 4, pp. 337-342
Persistent link: https://www.econbiz.de/10009786494