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The political economy of government auditing : financial governance and the rule of law in Latin America and beyond
Santiso, Carlos - 2009 - 1. publ.
Persistent link: https://www.econbiz.de/10003788651
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Fiscal sociology : public auditing
Backhaus, Jürgen G. (contributor) - 2007 - 1. Aufl.
Persistent link: https://www.econbiz.de/10003420213
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We are much more than watchdogs : the dual identity of auditors at the UK National Audit Office
Morin, Danielle; Hazgui, Mouna - In: Journal of accounting & organizational change 12 (2016) 4, pp. 568-589
Persistent link: https://www.econbiz.de/10011625339
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The value of public sector audit : literature and history
Hay, David; Cordery, Carolyn - In: Journal of accounting literature : the official journal … 40 (2018), pp. 1-15
Persistent link: https://www.econbiz.de/10012029743
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Institutional arrangements and governament audit independence in China
Xiao, Jason Zezhong; Yang, Suchang; Zhang, Xinmin; … - In: Abacus : a journal of accounting, finance and business … 52 (2016) 3, pp. 532-567
Persistent link: https://www.econbiz.de/10011623047
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The impact of insurance fraud detection systems
Schiller, Jörg - 2002
The purpose of this paper is to characterize the impact of fraud detection systems on the auditing procedure and the … signal of the system and auditing becomes more effective. This paper presents conditions under which insurance fraud and the …
Persistent link: https://www.econbiz.de/10010307641
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Comparison and Evaluation of Organizational Transactions for Continuous Auditing and Business Compliance
Santos, Henrique; Marques, Rui Pedro; Santos, Carlos - In: International Journal of Information System Modeling … 9 (2018) 2, pp. 1-23
efficient continuous auditing application. The innovation of this article is ensured by the use of an ontological model to … transactions at a very low level, contrary to what happens in traditional auditing, which occurs at a high level (e.g. compare …
Persistent link: https://www.econbiz.de/10012045661
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Spreadsheet Error Types and Their Prevalence in a Healthcare Context
Dobell, Elaine; Herold, Sebastian; Buckley, Jim - In: Journal of Organizational and End User Computing (JOEUC) 30 (2018) 2, pp. 20-42
developers and users, and systematically managing and auditing spreadsheet development and use. …
Persistent link: https://www.econbiz.de/10012049245
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Auditing as a Signal in Small Business Lending
Dharan, Bala G. - In: Journal of Small Business Finance 2 (1992) 1, pp. 1-11
This paper models the borrowing decision of a small firm seeking a bank loan when it can optionally hire, at a cost, an independent external auditor to convey its risk characteristics to lenders. The analysis shows that a necessary condition for a potential borrower to prefer having an audit to...
Persistent link: https://www.econbiz.de/10011310306
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Mediated audits
Pollrich, Martin - 2015
offering a menu of contracts. The analysis provides a proper benchmark for studying auditing under limited commitment and sheds …
Persistent link: https://www.econbiz.de/10011350828