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The contribution of computer assisted auditing techniques (CAAT) and of the business intelligence instruments in financial audit

Zuca, Marilena; Țînța, Alice - In: Academic journal of economic studies 4 (2018) 1, pp. 183-191

Persistent link: https://www.econbiz.de/10011824835

Securing Big Data provenance for auditors: the Big Data provenance Black Box as reliable evidence

Appelbaum, Deniz - In: Journal of emerging technologies in Accounting 13 (2016) 1, pp. 17-36

Persistent link: https://www.econbiz.de/10011846548

Using drones in internal and external audits : an exploratory framework

Appelbaum, Deniz; Nehmer, Robert A. - In: Journal of emerging technologies in Accounting 14 (2017) 1, pp. 99-113

Persistent link: https://www.econbiz.de/10011846626

Audit sampling using Benford's Law : a review of the literature with some new perspectives

Nigrini, Mark John - In: Journal of emerging technologies in Accounting 14 (2017) 2, pp. 29-46

Persistent link: https://www.econbiz.de/10011846636

The relationship between evidence characteristics and audit efficiency and effectiveness : evidence from Middle Eastern countries

Mah'd, Osama A. E.; Mardini, Ghassan H.; Ali, Manal M. - In: International journal of accounting, auditing and … 15 (2019) 3, pp. 219-240

Persistent link: https://www.econbiz.de/10012140353

Reengineering the audit with blockchain and smart contracts

Rozario, Andrea M.; Thomas, Chanta - In: Journal of emerging technologies in Accounting 16 (2019) 1, pp. 21-35

Persistent link: https://www.econbiz.de/10012157667

Big Data and analytics in the modern audit engagement : research needs

Appelbaum, Deniz; Kogan, Alexander; Vasarhelyi, Miklos A. - In: Auditing : a journal of practice & theory 36 (2017) 4, pp. 1-27

Persistent link: https://www.econbiz.de/10011789810

Do approaching deadlines influence auditors' materiality assessments?

Bennett, G. Bradley; Hatfield, Richard C. - In: Auditing : a journal of practice & theory 36 (2017) 4, pp. 29-48

Persistent link: https://www.econbiz.de/10011789817

Do experienced auditors have a bias for confirmatory audit evidence?

O'Reilly, Dennis M.; Reisch, John T.; Leitch, Robert A. - In: International journal of accounting, auditing and … 13 (2017) 2, pp. 187-198

Persistent link: https://www.econbiz.de/10011818778

The challenges of the quality of audit evidence in Libya

Zakari, Mohamed; Menacere, Karim - In: African Journal of Accounting, Auditing and Finance 1 (2012) 1, pp. 3-24

This paper attempts to investigate the quality of audit evidence obtained by auditors in the Libyan context. In particular, this study explores the effects of the professional and academic qualifications of the auditor, consistency of evidence, and amount of evidence on the evidence. A...

Persistent link: https://www.econbiz.de/10010670389