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Analysis of the Sarbanes-Oxley ban on non-audit services from an auction model perspective

Elitzur, Ramy; Gavious, Arieh; Minchuk, Yizhaq - In: Journal of accounting, auditing & finance : JAAF 36 (2021) 3, pp. 475-488

Persistent link: https://www.econbiz.de/10012593752

Geographic distance and municipal internal control reporting

López, Dennis M.; Rich, Kevin T. - In: Advances in accounting : a research annual 36 (2017), pp. 40-49

Persistent link: https://www.econbiz.de/10011713505

ТЕОРЕТИКО-МЕТОДИЧЕСКИЕ ОСНОВЫ ИССЛЕДОВАНИЯ ЭКОЛОГИЧЕСКОГО АУДИТА В КАЗАХСТАНЕ

Ивановна, Березюк Валентина - In: Вісник Киiвського … (2014) 3, pp. 30-36

В статье проанализированы основные подходы к развитию аудита в Казахстане, проблемы его становления. На основе полученных результатов разработаны и определены...

Persistent link: https://www.econbiz.de/10011270691

The audit society : rituals of verification

Power, Michael - 1997

Persistent link: https://www.econbiz.de/10004323080

Strategy, control activities, monitoring and effectiveness

Agbejule, Adebayo; Jokipii, Annukka - In: Managerial Auditing Journal 24 (2009) July, pp. 500-522

field of auditing. The purpose of this paper is to enable a more profound understanding of how different strategic …

Persistent link: https://www.econbiz.de/10009350109

The effect of the type and number of internal control weaknesses and their remediation on audit fees

Keane, Matthew J.; Elder, Randal J.; Albring, Susan M. - In: Review of Accounting and Finance 11 (2012), pp. 377-399

Purpose – The implementation of compliance procedures associated with the Sarbanes-Oxley Act of 2002 came at a great cost to most publicly-traded firms, largely due to the internal control disclosures required by Section 404 of the Act. The purpose of this paper is to contribute to the inquiry...

Persistent link: https://www.econbiz.de/10010814988

Implementation of the continuous auditing system in the ERP-based environment

Shin, Il-hang; Lee, Myung-gun; Park, Woojin - In: Managerial Auditing Journal 28 (2013), pp. 592-627

Purpose – The purpose of this paper is to introduce the continuous auditing system based on continuous monitoring and … its implementation methodology; also to present a systematic case study of actual continuous auditing systems implemented … implementing the continuous auditing system in the enterprise resource planning (ERP) environment, and suggests how the continuous …

Persistent link: https://www.econbiz.de/10010814993

The role of auditors in the financial crisis: an African perspective

Owolabi, Amos Akintola - In: African Journal of Accounting, Auditing and Finance 1 (2012) 3, pp. 299-308

This paper investigated the role of auditors in the financial crisis from an African perspective. Desk research approach scanning through various documents that include; reports and accounts from the internet, published journal articles, national and international newspapers was used. Assessment...

Persistent link: https://www.econbiz.de/10010670387

What are the wider supervisory implications of the Wirecard case?

Langenbucher, Katja; Leuz, Christian; Krahnen, Jan Pieter; … - 2020 - Manuscript completed in October 2020

corporate fraud, including internal control systems, external audits, the oversight bodies for financial reporting and auditing …

Persistent link: https://www.econbiz.de/10012313121

Do quarterly and annual financial statements reflect similar financial statement error in the post-SOX era?

Boyle, Erik S.; Lewis-Western, Melissa F.; Seidel, … - In: Journal of financial reporting : a publication of the … 6 (2021) 1, pp. 1-31

Persistent link: https://www.econbiz.de/10012663667