Auditing articles 2018. Explore pioneering discoveries, ...

Auditing articles 2018. Explore pioneering discoveries, insightful ideas and new methods from leading researchers in the field. We examine how On the one hand, internal auditing represents a process developed in order to evaluate firms' performance [12, 13]. The Journal of Accountancy is the ultimate resource for today’s CPA, with breaking news and and in-depth features. This study provides global empirical evidence on Since auditing is a highly regulated activity with substantial legal, policy-oriented, and normative characteristics, the absence of a comprehensive regulatory The practice of audit is age-old, though the many models and methods have evolved over time. A comprehensive list of all articles and content categorized as Auditing in The CPA Journal. (In Russ. These are the top 2018 internal audit articles that cover the big trends and issues shaping We examine 468 experimental auditing research papers that were published in ten leading accounting and auditing journals from 1991–2015 to address three key issues. Deloitte (2016) argues that blockchain is a game-changer in accounting As audit technology becomes more widespread, practice and academia are raising concerns about the costs and benefits of these technologies. Accounting. To that end, it provides an This knowledge brief examines Agile auditing and its ability to increase efficiencies in internal audit. . The International Journal of Auditing is an auditing journal offering a global perspective on the broad spectrum of auditing. Internal audit is changing rapidly at most companies. 2018;5 (6):104-110. The audit community has faced significant challenges, This structured literature review adopts a multimethod and multitheoretical approach to identify current knowledge about internal audit as well as related knowledge gaps. Review For citations: Thematic guide of the articles published in 2018. Analysis. Many countries have converged their domestic auditing standards with International Standards on Auditing (ISA). Audit is an important instrument that organizations used to prevent the occurrence of frauds along the years. ) Views: 473 We adapt established quality frameworks that suggest quality is a five-dimensional construct (including input, process, output, outcome, and contextual dimensions) to the internal audit First, the review identifies multifaceted concepts of audit quality and the various academic research approaches that have been carried out to This structured literature review adopts a multimethod and multitheoretical approach to identify current knowledge about internal audit as well as related knowledge gaps. Thus, internal auditing differs from external auditing due to the existence of Performance auditing (PA) has undergone relevant evolutions in recent decades, attracting considerable interest from academics and practitioners alike, in terms We find a consensus that auditor characteris-tics may be the most important determinants of audit quality, and that restatements may be the most readily available signal of low audit quality. The Institute of Chartered Accountants in England and Wales (ICAEW, 2018) refers to blockchain as an accounting technology. Auditing. This is a list of articles that appeared in the 2018 issues of Auditing: A Journal of Practice & Theory. Investigations in the field of audit are increasing, however, none of them presents qua This study explores the most recent episode in the evolution of audit technology, namely the incorporation of Big Data and Data Analytics (BDA) into audit firm approaches. Drawing on 22 PDF | Purpose The purpose of this paper is to analyse the highly cited articles published in Accounting, Auditing and Accountability Journal ( AAAJ ), | Find, Nonetheless, the lack of progress in implementing big data techniques into auditing practice remains surprising, given that early use of random sampling auditing techniques put auditors well ahead of The same impact has also been noted on the 43% adverse variance of planned follow up audit and spot checks designed to enforce the audit recommendations (Audit plan review, 2016). It takes a close look at the fundamentals of an Agile approach, observes key factors and practices to The result of this research can contribute to the field of modern IT audit by presenting practical guidance for determining the role of IT audit in the era of digital transformation. The Accounting Review is the premier journal for publishing articles reporting the results of accounting research and explaining and illustrating related resear Auditing Uncover the latest and most impactful research in Auditing. View the EAQ initiative’s 2018 progress in the areas of Peer Review, risk assessment, audit documentation, single audits, and Auditing in the Future.


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