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Does auditing multiple clients affiliated with the same business group reduce audit quality? : evidence from an emerging market

Ocak, Murat; Kablan, Ali; Dursun, Günay Deniz - In: Borsa Istanbul Review 21 (2021) 1, pp. 1-22

The aim of the study is to examine the association between audit quality and individual auditors providing independent audit service to the firms affiliated with the same business group. We used Turkish Listed firms traded in Borsa İstanbul between 2010 and 2016. These auditors have been...

Persistent link: https://www.econbiz.de/10012816311

The Effect of Audit Committee Characteristics on Financial Restatements in Nigeria

Jehu, Philip; Ibrahim, Mohammad Azhar - 2022

This study examines the effect of audit committee attributes on the incidence of annual financial restatement. A sample of 96 firms (66 of which were restatement firms) was examined for the period 2008 to 2017 and controlled for firm size. Using a logit model regression analyses were carried out...

Persistent link: https://www.econbiz.de/10013308384

Internal Audit Competency and Financial Reporting Quality : Evidence from LinkedIn Human Capital Data

Renschler, Melissa; Ahn, Jaehan; Hoitash, Rani; Hoitash, Udi - 2023

Limited availability of human capital data on the internal audit function (IAF) has constrained research on this topic. This study overcomes certain data limitations by using LinkedIn data from Revelio Labs. Using longitudinal data on individual IAF employees, we document that IAF experience,...

Persistent link: https://www.econbiz.de/10014262021

Audit-Firm Profitability : Determinants and Implications for Key Audit Matter Reporting

Chen, Jeff Zeyun; Elemes, Anastasios; Hope, Ole-Kristian; … - 2021

We use a novel dataset that links audit-firm and client-firm financial statement information from the U.K.’s largest audit firms to examine drivers of audit-firm profitability and its implications for audit outcomes conveyed by Key Audit Matter (KAM) disclosures. We first explore the...

Persistent link: https://www.econbiz.de/10013226890

Auditing and analysis of network traffic in cloud enviroment

Shetty, Sachin; Biswal, Biswajit; Maziku, Hellen - In: International journal of business process integration … 7 (2014/15) 2, pp. 153-165

Persistent link: https://www.econbiz.de/10010498800

A framework for auditing and strategizing to ensure cloud privacy

Coss, David L.; Dhillon, Gurpreet - In: The journal of information systems : JIS ; a semiannual … 34 (2020) 2, pp. 47-63

Persistent link: https://www.econbiz.de/10012321409

Advanced Digital Auditing : Theory and Practice of Auditing Complex Information Systems and Technologies

Berghout, Egon (ed.); Fijneman, Rob (ed.); … - 2023

Chapter 1. Auditing Advanced Information Systems and Technologies in a Modern Digital World -- Chapter 2. Auditing Complexity -- Chapter 3. Introduction to Advanced Information Technology -- Chapter 4. The Intercompany Settlement Blockchain: Benefits, Risks and Internal IT Controls -- Chapter 5....

Persistent link: https://www.econbiz.de/10013504625

A Comment on the Accounting and Auditing Law of Georgia

McGee, Robert W. - 2014

This article comments on the Accounting and Auditing Law of the Republic of Georgia.The Georgian law “On Accounting and … became effective in January 1, 2013. The law includes 17 Articles on a wide range of accounting and auditing topics …

Persistent link: https://www.econbiz.de/10013053309

Do Managers Successfully Shop for Compliant Auditors? Evidence from Accounting Estimates

DeFond, Mark L. - 2019

auditors who will allow questionable accounting practices, as evidenced by opportunistic changes in accounting estimates … of discretionary income-increasing changes in accounting estimates (DICE) following auditor switches. We further find … opportunistic accounting that meets management's reporting objectives …

Persistent link: https://www.econbiz.de/10012895688

Application of Robotics in Accounting and Auditing of Business and Financial Information

N, Abhishek - 2019

adopted the technology. For instance, accounting and auditing functions are paper-based in most of the organizations. The … paper-based accounting and auditing function require high human effort, time, and energy and cost because it involves … repetitive clerical tasks and it is also highly impossible to get high accuracy. The accounting and auditing function is one of …

Persistent link: https://www.econbiz.de/10012871912