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"This edited book explores ways in which technology, specifically augmented reality (AR) and artificial intelligence (AI), can be leveraged to enrich experiential learning and support continuous professional growth in the fields of accounting, auditing, and finance"--
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We investigate whether, and how, auditors price risks related to greenhouse gas emissions (GHG) for a sample of firms traded in the US that disclose their CO2 emissions data. Specifically, we assess whether auditors price CO2 physical and transition risks among multiple categories of emission...
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Given the relative nascency of digital assets, we provide auditing faculty, students, and practitioners with a holistic overview of digital assets. We first place digital assets within the context of money and describe the microstructure of a transaction using crypto-assets. We then focus on the...
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Auditors of foreign cross listed firms face liability arising from the nature of the institutional monitoring framework of legal claims that can potentially be brought against the auditor in both the home country and the US. This paper is the first to document the relationship between auditor...
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