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Auditing techniques to minimize accounting related fraud and errors : a qualitative analysis with the interview method
Kızıl, Cevdet; Muzır, Erol; Yılmaz, Vildan - In: Emerging Markets Journal : EMAJ 11 (2021) 1, pp. 95-103
Persistent link: https://www.econbiz.de/10012659909
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Auditor, client and investor consequences of the enhanced auditor's report
Al-mulla, Mazen; Bradbury, Michael E. - In: International journal of auditing : IJA 26 (2022) 2, pp. 134-150
Persistent link: https://www.econbiz.de/10013184305
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The effect of social capital on auditor's performance
Azghandi, Maryamalsadat Mousavi; Jabbari, Sahar; … - In: Journal of risk and financial management : JRFM 16 (2023) 2, pp. 1-22
This paper investigates the relationship between social capital and auditor’s performance in Iranian listed firms. The sample included 128 firms on the Tehran Stock Exchange from 2014 to 2020. The research method was descriptive-correlational, and the relationship between research variables...
Persistent link: https://www.econbiz.de/10014305665
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Detecting asset misappropriation : a framework for external auditors
Kassem, Rasha - In: International journal of accounting, auditing and … 10 (2014) 1, pp. 1-42
Persistent link: https://www.econbiz.de/10010389714
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Digital Auditing
Moreno, Elisa - 2014
This paper summarizes the Statement on Auditing Standards (SAS) No. 106 – Audit Evidence. It extends the importance on why the financial statements should be fairly stated and in conformity, in all material respects, with Generally Accepted Accounting Principles (GAAP). Also, extends why audit...
Persistent link: https://www.econbiz.de/10013066158
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The impact of digitalization on future audits
Fotoh, Lazarus Elad; Lorentzon, Johan Ingemar - In: Journal of emerging technologies in Accounting 18 (2021) 2, pp. 77-97
Persistent link: https://www.econbiz.de/10013162121
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Digital affordances and remote public audit practice
Aquino, André Carlos Busanelli de; Lino, André Feliciano - In: Financial accountability and management 38 (2022) 3, pp. 447-467
Persistent link: https://www.econbiz.de/10013332819
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The Roslyn School District fraud : improving school district internal control and financial oversight
Elder, Randal J.; Yebba, Alfred A. - In: Issues in accounting education 32 (2017) 4, pp. 25-39
Persistent link: https://www.econbiz.de/10011789885
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Preventional audit : implementation of SOX control to prevent fraud
Nazarova, Karina; Mysiuk, Viktoriia; Gordopolov, Volodimir - In: Verslas : teorija ir praktika : Vilniaus Gedimino … 21 (2020) 1, pp. 293-301
fraud is the most widespread form of economic crime in Ukraine and the world, which affects about 48% of domestic … States, in the fight against economic fraud. The study provides all grounds for asserting that it is quite feasible to … achieve the tangible reduction of economic (financial) fraud with preventive measures (which is rather quick and effective …
Persistent link: https://www.econbiz.de/10012225197