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An investigation of artificial intelligence application in auditing

Tamanna Abdul Rahman Dalwai; Madbouly, Araby; … - In: Artificial Intelligence and COVID Effect on Accounting, (pp. 101-114). 2022

Persistent link: https://www.econbiz.de/10013367356

Auditing ethics and corruption : οld challenges and new trends for Supreme audit institutions in turbulent times

Kontogeorga, Georgia; Papapanagiotou, Anna - In: Journal of public budgeting, accounting & financial … 35 (2023) 4, pp. 474-492

Persistent link: https://www.econbiz.de/10014430442

Wave after wave : unboxing 40 years of auditing ethics research

Mardawi, Zeena; Seguí-Mas, Elies; Tormo-Carbó, Guillermina - In: Meditari accountancy research 31 (2023) 6, pp. 1886-1918

Persistent link: https://www.econbiz.de/10014433057

Artificial intelligence and ethical professional judgments in a small audit firm context

Bento, Regina F.; White, Lourdes Ferreira - In: Human systems management : HSM 42 (2023) 3, pp. 315-357

Persistent link: https://www.econbiz.de/10014446204

Did friendship impair the auditor's independence?

Sherwood, Matthew; Porter, Christine - In: Issues in accounting education 37 (2022) 4, pp. 121-130

Persistent link: https://www.econbiz.de/10013531966

The ethicalness of earnings management in the Middle East: a survey of managers and auditors in Jordanian companies

Al-Hayale, Talal; Lan, George - In: International Journal of Accounting, Auditing and … 2 (2005) 4, pp. 399-413

managers and 28 auditing firms. Mann-Whitney U tests showed that the external auditors significantly viewed earnings management …

Persistent link: https://www.econbiz.de/10008538758

The once and future accountant: ethics and the future outlook of the US accounting profession

Hale, Mark W.; Huston, Ryan; Smith, L. Murphy - In: International Journal of Accounting, Auditing and … 2 (2005) 4, pp. 426-440

This research study examines perceptions regarding the trustworthiness and integrity of the accounting profession. Perceptions were obtained from accounting practitioners, accounting educators, and future practitioners (students). Survey results indicate that, compared to accounting...

Persistent link: https://www.econbiz.de/10008538801

Different Pathways that Suggest Whether Auditors’ Going Concern Opinions are Ethically Based

Rodgers, Waymond; Guiral, Andrés; Gonzalo, José - In: Journal of Business Ethics 86 (2009) 3, pp. 347-361

Persistent link: https://www.econbiz.de/10005012711

Through the Ethics Looking Glass: Another View of the World of Auditors and Ethics

Martin, Roger - In: Journal of Business Ethics 70 (2007) 1, pp. 5-14

Most people are familiar with the traditional view of the role of ethics in the auditing profession â€“ the need for … auditors with integrity and objectivity. This essay addresses a second dimension of ethics in the auditing profession â€“ the … auditors in practice and demands a deep and robust understanding of ethics, ethical infrastructures, and the products of those …

Persistent link: https://www.econbiz.de/10005547512

Auditors' time pressure: does ethical culture support audit quality?

Svanberg, Jan; Öhman, Peter - In: Managerial Auditing Journal 28 (2013), pp. 572-591

Purpose – The purpose of this paper is to address the impact of ethical culture on audit quality under conditions of time budget pressure. The study also tests the relationship between ethical culture and time budget pressure. Design/methodology/approach – The study is based on a field...

Persistent link: https://www.econbiz.de/10010686143