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Auditing challenging fair value measurements : evidence from the field

Cannon, Nathan H.; Bedard, Jean C. - In: The accounting review : a publication of the American … 92 (2017) 4, pp. 81-114

Persistent link: https://www.econbiz.de/10011741566

The effects of auditors' knowledge, professional skepticism, and perceived adequacy of accounting standards on their intention to use blockchain

Juma'h, Ahmad Hussein; Li, Yuan - In: International journal of accounting information systems 51 (2023), pp. 1-13

Persistent link: https://www.econbiz.de/10014536415

Auditors' application of materiality : insight from the UK

Quick, Reiner; Zaman, Mahbub; Mandalawattha, Gihani - In: Accounting forum 47 (2023) 1, pp. 24-46

Persistent link: https://www.econbiz.de/10014290509

A judaic approach to applying materiality concepts

Reinstein, Alan; Taylor, Eileen Z.; Miller, Cathleen L. - In: Research on professional responsibility and ethics in … 24 (2021), pp. 147-169

Persistent link: https://www.econbiz.de/10014292122

Materialism and materiality

Shaub, Michael K. - In: International Journal of Accounting, Auditing and … 2 (2005) 4, pp. 347-355

auditing standards. But a materiality focus inherently implies that all amounts that are not 'materially' misstated are equally … been a truthtelling profession. Materiality, which drives audit priorities, has been institutionalised in accounting and …

Persistent link: https://www.econbiz.de/10005754554

Materialism and materiality

Shaub, Michael K. - In: International Journal of Accounting, Auditing and … 2 (2005) 4, pp. 347-355

Persistent link: https://www.econbiz.de/10008538723

Auditing Risk, Materiality & Judgement Standards: An International Comparison

Pratt, Michael J.; Van Peursem, Karen - In: Managerial Finance 22 (1996) 9, pp. 86-99

In A Conceptual Framework for Auditing (Pratt & Van Peursem, 1993) it was argued that audit risk, materiality and … judgement are fundamental auditing concepts which should form a part of any conceptual framework. However, it was identified … issues. This paper compares the different positions in respect of audit risk, materiality and judgement that have been …

Persistent link: https://www.econbiz.de/10014940973

IT infusion within the audit process : spreadsheet use in small audit firms

Pongpattrachai, Dichapong; Cragg, Paul; Fisher, Richard - In: International journal of accounting information systems 15 (2014) 1, pp. 26-46

Persistent link: https://www.econbiz.de/10010336165

Understanding financial auditing from a service perspective

Knechel, W. Robert; Thomas, Edward; Driskill, Matthew - In: Accounting, organizations and society : an … 81 (2020), pp. 1-23

Persistent link: https://www.econbiz.de/10012245075

The digital transformation of external audit and its impact on corporate governance

Manita, Riadh; Elommal, Najoua; Baudier, Patricia; … - In: Technological forecasting & social change : an … 150 (2020), pp. 1-10

Persistent link: https://www.econbiz.de/10012228937