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Digital Auditing
Moreno, Elisa - 2014
This paper summarizes the Statement on Auditing Standards (SAS) No. 106 – Audit Evidence. It extends the importance on why the financial statements should be fairly stated and in conformity, in all material respects, with Generally Accepted Accounting Principles (GAAP). Also, extends why audit...
Persistent link: https://www.econbiz.de/10013066158
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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
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Digital affordances and remote public audit practice
Aquino, André Carlos Busanelli de; Lino, André Feliciano - In: Financial accountability and management 38 (2022) 3, pp. 447-467
Persistent link: https://www.econbiz.de/10013332819
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Developments in accounting regulation : a synthesis and annotated bibliography of evidence and commentary in the 2013 academic literature
Franzen, Laurel; Meckfessel, Michele; Moehrle, Stephen R.; … - In: Research in accounting regulation 27 (2015) 2, pp. 138-159
Persistent link: https://www.econbiz.de/10011438688
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The impact of digitalization on audit
Vuković, Bojana; Jakšić, Dejan; Tica, Teodora - In: Digital Transformation of the Financial Industry : …, (pp. 35-57). 2023
Persistent link: https://www.econbiz.de/10013549013
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Considerations regarding the design of an online collaborative audit system
Eni, Lucian Cristian - In: Managerial auditing journal 31 (2016) 1, pp. 64-86
Persistent link: https://www.econbiz.de/10011442046
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Audit society goes viral : the rise of the online auditor
Jeacle, Ingrid; Carter, Chris - In: Qualitative research in accounting & management 19 (2022) 2, pp. 231-240
Persistent link: https://www.econbiz.de/10013365709
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Digital transformation and bond credit spread
Cui, Huijie; Zhou, Xue; Luo, Yonggen - In: Finance research letters 58 (2023), pp. 1-8
Persistent link: https://www.econbiz.de/10014636473
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Automatic Machine Learning Algorithms for Fraud Detection in Digital Payment Systems
Kolodiziev, Oleh; Mints, Aleksey; Sidelov, Pavlo; … - 2021
constantly growing. The issue of payment fraud will be exacerbated by the digitalization of economic relations, in particular the … study is to synthesize effective models for detecting fraud in digital payment systems using automated machine learning and … the sample. The accuracy of fraud detection is also high (79‒85 %).The results of our study confirm the effectiveness of …
Persistent link: https://www.econbiz.de/10013251229
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Does openness increase vulnerability to digital frauds? : observing social media digital footprints to analyse risk and legal factors for banks
Murthy, Nilaya; Gopalkrishnan, Santosh - In: International journal of law and management 64 (2022) 4, pp. 368-387
Persistent link: https://www.econbiz.de/10013336358