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The audit implications of cloud computing
Banker, Rajiv D.; Li, Xiaorong; Maex, Steven A.; Shi, Wenyun - In: Accounting horizons : a quarterly publication of the … 34 (2020) 4, pp. 1-31
Persistent link: https://www.econbiz.de/10012437302
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Abnormal audit fees and accounting quality : further evidence from audit hours
Lee, Woo Jae; Choi, Seung Uk - In: Applied economics 55 (2023) 36, pp. 4239-4257
Persistent link: https://www.econbiz.de/10014299625
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Financial Reporting and Blockchains : Audit Pricing, Misstatements, and Regulation
Cao, Sean - 2019
auditor competition, audit quality, client misstatements, and regulatory policy all in a unified framework. We demonstrate how … collaborative auditing using a federated blockchain can improve verification efficiency for not only transactions recorded on … data privacy. Consequently, the technology disrupts conventional audit pricing and effort focus: Auditors' competitive fees …
Persistent link: https://www.econbiz.de/10012898165
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Opportunities or challenges? : audit risk and blockchain disclosures in 10-K filings
Huang, Feiqi; Wang, Tawei; Yen, Ju-Chun - In: Auditing : a journal of practice & theory 43 (2024) 2, pp. 131-158
Persistent link: https://www.econbiz.de/10014536435
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Analysis of audit fees for nonprofits : resource dependence and agency theory approaches
Verbruggen, Sandra; Christiaens, Johan; Reheul, Anne-Mie; … - In: Nonprofit and voluntary sector quarterly 44 (2015) 4, pp. 734-754
Persistent link: https://www.econbiz.de/10011337169
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Heterogeneity in expertise in a credence goods setting : evidence from audit partners
Aobdia, Daniel; Siddiqui, Saad; Vinelli, Andres - In: Review of accounting studies 26 (2021) 2, pp. 693-729
Persistent link: https://www.econbiz.de/10012549033
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Audit and non-audit fees and capital market perceptions of auditor independence
Ghosh, Aloke (Al); Kallapur, Sanjay; Moon, Doocheol - In: Journal of accounting and public policy 28 (2009) 5, pp. 369-385
Persistent link: https://www.econbiz.de/10003894827
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Has Sarbanes-Oxley Act curtailed the growth in auditor compensation or just changed its composition? : a look at more recent evidence
Pandit, Ganesh M.; Rubenfield, Allen - In: International journal of disclosure and governance 8 (2011) 1, pp. 31-42
Persistent link: https://www.econbiz.de/10009153520
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The effects of information technology innovativeness on audit efficiencies
Lee, Lorraine; Whitworth, James; Hermanson, Susan - In: Review of business information systems 19 (2015) 1, pp. 25-38
Persistent link: https://www.econbiz.de/10011432723
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The removal of a specialist oversight body for local public audit : insights from the health service in England
Ellwood, Sheila; Garcia-Lacalle, Javier - In: Financial accountability & management : in governments, … 31 (2015) 2, pp. 219-242
Persistent link: https://www.econbiz.de/10011308941