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Information technology controls quality and audit fees : evidence from Italy
Mazza, Tatiana; Azzali, Stefano - In: Journal of accounting, auditing & finance 33 (2018) 1, pp. 123-146
Persistent link: https://www.econbiz.de/10011805539
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The effect of audit committee quality and internal auditor objectivity on the prevention of fraudulent financial reporting and the impact on financial reporting quality (a survey o...
Denziana, Angrita - In: International journal of monetary economics and finance 8 (2015) 2, pp. 213-227
Persistent link: https://www.econbiz.de/10011414499
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Internal control managers' accounting experiences on audit quality : focus on ESG
Kim, Suyon - In: International Journal of Financial Studies : open … 11 (2023) 2, pp. 1-14
The purpose of this research is to investigate whether internal control (IC) managers' experience in accounting …. According to the findings, IC managers who have a deeper understanding of accounting or more expertise in the field have a … positive impact on audit quality. Nuancing this link between the accounting-specific experiences of IC managers and audit …
Persistent link: https://www.econbiz.de/10014285274
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The effect of auditor IT expertise on internal controls
Haislip, Jacob Z.; Peters, Gary F.; Richardson, Vernon J. - In: International journal of accounting information systems 20 (2016), pp. 1-15
Persistent link: https://www.econbiz.de/10011480646
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Blockchain technology adoption and accounting information quality
Fang, Bin; Liu, Xinming; Ma, Chen; Zhuo, Yusang - In: Accounting and finance 63 (2023) 4, pp. 4125-4156
Persistent link: https://www.econbiz.de/10014477056
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Attracting applicants for in-house and outsourced internal audit positions : views from external auditors
Bartlett, Geoffrey D.; Kremin, Joleen; Saunders, K. Kelli; … - In: Accounting horizons : a quarterly publication of the … 30 (2016) 1, pp. 143-156
Persistent link: https://www.econbiz.de/10011458128
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The impact of culture on the quality of internal audit : an empirical study
Alzeban, Abdulaziz - In: Journal of accounting, auditing & finance 30 (2015) 1, pp. 57-77
Persistent link: https://www.econbiz.de/10010476160
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Internal audit quality and financial reporting quality : the joint importance of independence and competence
Abbott, Lawrence J.; Daugherty, Brian; Parker, Susan; … - In: Journal of accounting research 54 (2016) 1, pp. 3-40
Persistent link: https://www.econbiz.de/10011450956
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Does susceptibility to the numerosity heuristic impact juror assessments of auditors' liability?
Joe, Jennifer R.; Luippold, Benjamin L.; Sanderson, … - In: Contemporary accounting research : the journal of the … 39 (2022) 1, pp. 87-116
Persistent link: https://www.econbiz.de/10013165359
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Factors affecting the quality of internal audit as a competitive advantage of the firms
Orliaklis, Christos; Konstantinidis, Christos; … - In: International journal of critical accounting : IJCA 12 (2021) 4, pp. 315-330
Persistent link: https://www.econbiz.de/10012695313