Works matching DE "AUDIT risk"

Results: 533

Internal Audit Strategies for Assessing Cybersecurity Controls in the Brazilian Financial Institutions.

Published in:

Applied Sciences (2076-3417), 2025, v. 15, n. 10, p. 5715, doi. 10.3390/app15105715

By:

Ferreira, Lucas Vinicius Andrade;
Alves, Carlos André de Melo;
Peotta de Melo, Laerte;
Nunes, Rafael Rabelo

Publication type:

Article

Climate Change Risk Disclosures and Audit Fees: A Text Analytics Assessment.

Published in:

Journal of Emerging Technologies in Accounting, 2023, v. 20, n. 2, p. 71, doi. 10.2308/JETA-2021-003

By:

Gao, Lei;
Calderon, Thomas G.

Publication type:

Article

Continuous Risk Monitoring and Assessment: New Component of Continuous Assurance.

Published in:

Journal of Emerging Technologies in Accounting, 2020, v. 17, n. 2, p. 173, doi. 10.2308/JETA-18-01-09-1

By:

Moon, Daehyun;
Krahel, John Peter

Publication type:

Article

Fraud Risk Assessment Using the Fraud Risk Model as a Decision Aid.

Published in:

Journal of Emerging Technologies in Accounting, 2017, v. 14, n. 1, p. 37, doi. 10.2308/jeta-51724

By:

Mock, Theodore J.;
Srivastava, Rajendra P.;
Wright, Arnold M.

Publication type:

Article

Star Warriors of the Modern Raj: Materiality, Mythology and Technology of Indian Science Fiction.

Published in:

2022

By:

Gupta, Abhijit

Publication type:

Book Review

THE EFFECT OF TIME BUDGET PRESSURE AND AUDIT RISK ON AUDIT QUALITY WITH AUDITOR'S ETHICS AS A MODERATING VARIABLE.

Published in:

Devotion: Journal of Research & Community Service, 2023, v. 4, n. 2, p. 658, doi. 10.59188/devotion.v4i2.421

By:

Wijayanti Suparto, Ayu Mastuti;
Hardhanie, Argya Veda

Publication type:

Article

THE ROLE OF INTERNAL AUDIT IN ENHANCING RISK AWARENESS AT PT X.

Published in:

Eduvest: Journal Of Universal Studies, 2024, v. 4, n. 9, p. 8341, doi. 10.59188/eduvest.v4i9.3787

By:

Jullianeth, Laxmi;
Fitriany

Publication type:

Article

COVID-19 Pandemic Commercial Food Audit Risk Assessment Decision Tool.

Published in:

Medical Journal, US Army Medical Center of Excellence (MEDCoE), 2023, p. 95

By:

Jenkins, Tierra N.;
Nyland, Zachary S.;
Heryford, Christopher L.

Publication type:

Article

IMPLICATIONS OF AUDIT QUALITY ON AGENCY CONFLICTS: EVIDENCE FROM NIGERIA.

Published in:

Studies in Business & Economics (18181228), 2023, v. 26, n. 1, p. 5, doi. 10.29117/sbe.2023.0139

By:

Olowookere, Johnson Kolawole;
Lawal, Quadri Adebayo;
Siyanbola, Akeem Adetunji

Publication type:

Article

Auditor Litigation Risk and Capital Structure Dynamics.

Published in:

International Journal of Accounting (World Scientific), 2025, v. 60, n. 2, p. 1, doi. 10.1142/S1094406025500039

By:

Boasiako, Kwabena Antwi;
Manu, Sylvester Adasi;
Kyiu, Anthony;
Tawiah, Bernard

Publication type:

Article

Do PCAOB Inspections Change the Effect of Litigation Risk on Audit Quality?

Published in:

International Journal of Accounting (World Scientific), 2025, v. 60, n. 1, p. 1, doi. 10.1142/S1094406024500197

By:

Chen, Po-Chang;
Moul, Charles;
Reffett, Andrew

Publication type:

Article

Audit Firm Assessments of Cyber-Security Risk: Evidence from Audit Fees and SEC Comment Letters.

Published in:

International Journal of Accounting (World Scientific), 2019, v. 54, n. 3, p. 1, doi. 10.1142/S1094406019500136

By:

Rosati, Pierangelo;
Gogolin, Fabian;
Lynn, Theo

Publication type:

Article

Assessing a Company's Tone at the Top: Evidence from South African Auditing Firms.

Published in:

Journal of Accounting, Finance & Auditing Studies, 2022, v. 8, n. 1, p. 1, doi. 10.32602/jafas.2022.001

By:

Jaffer, Faeeza;
Odendaal, Elza;
Theron, Hans

Publication type:

Article

Auditor's Perceptions of CEOs Overconfidence in Egypt: A Quasi-Experimental Study.

Published in:

Journal of Accounting, Finance & Auditing Studies, 2020, v. 6, n. 2, p. 1, doi. 10.32602/jafas.2020.008

By:

Kamel Eissa, Aref Mahmoud

Publication type:

Article

Early Evidence on Critical Audit Matters regarding Environmental, Social, and Governance Sustainability: Trends in ESG Reporting.

Published in:

Journal of Forensic Accounting Research, 2024, v. 9, n. 1, p. 283, doi. 10.2308/JFAR-2023-015

By:

Abdel-Rahim, Heba;
Hollie, Dana;
Yu, Shaokun

Publication type:

Article

The Effect of Alleged Financial Statement Fraud on Audit Fees and Short Interest.

Published in:

Journal of Forensic Accounting Research, 2022, v. 7, n. 1, p. 210, doi. 10.2308/JFAR-2020-005

By:

Lee, Sam;
Rezaee, Zabihollah

Publication type:

Article

The influence of the COVID-19 pandemic on audit fees and audit report timeliness of listed firms in Ghana.

Published in:

Cogent Business & Management, 2023, v. 10, n. 2, p. 1, doi. 10.1080/23311975.2023.2217571

By:

Musah, Alhassan;
Okyere, Bismark;
Osei-Bonsu, Isaac

Publication type:

Article

Related party transactions and audit risk.

Published in:

Cogent Business & Management, 2021, v. 8, n. 1, p. 1, doi. 10.1080/23311975.2021.1888669

By:

Rasheed P. C, Abdul;
Hawaldar, Iqbal Thonse;
T, Mallikarjunappa

Publication type:

Article

Workload stress and conservatism: An audit perspective.

Published in:

Cogent Business & Management, 2020, v. 7, n. 1, p. 1, doi. 10.1080/23311975.2020.1789423

By:

Suhardianto, Novrys;
Leung, Sidney C. M.;
Ntim, Collins G.

Publication type:

Article

Modeling the Materiality Judgments of Audit Partners.

Published in:

Journal of Accounting Research (Wiley-Blackwell), 1976, v. 14, n. 2, p. 320, doi. 10.2307/2490546

By:

MORIARTY, SHANE;
BARRON, F. HUTTON

Publication type:

Article

The Materiality of Research and Development Expenditures.

Published in:

Journal of Accounting Research (Wiley-Blackwell), 1972, v. 10, n. 2, p. 417, doi. 10.2307/2490021

By:

MADDEN, DONALD L.;
MCCULLERS, LEVIS D.;
VANDANICKER, RELMOND P.

Publication type:

Article

Discussion of An Empirical Investigation of the Concept of Materiality in Accounting.

Published in:

Journal of Accounting Research (Wiley-Blackwell), 1970, v. 8, n. 3, p. 130, doi. 10.2307/2674698

By:

BERNSTEIN, LEOPOLD A.

Publication type:

Article

The Auditing Standard of Consistency.

Published in:

Journal of Accounting Research (Wiley-Blackwell), 1968, v. 6, n. 3, p. 1, doi. 10.2307/2490063

By:

NEUMANN, FRED

Publication type:

Article

Audit Recommendations and Management Auditing: A Case Study and Some Remarks.

Published in:

Journal of Accounting Research (Wiley-Blackwell), 1966, v. 4, n. 3, p. 128, doi. 10.2307/2490175

By:

Churchill, Neil C.

Publication type:

Article

НЕЗАЛЕЖНІСТЬ АУДИТОРА: ЗАГРОЗИ ТА ЗАСТЕРЕЖНІ ЗАХОДИ ЩОДО ЇХ УСУНЕННЯ

Published in:

Institute of Accounting, Control & Analysis in the Globalization Circumstances / Ìnstitut Buhgaltersʹkogo Oblìku, Kontrolʹ ta Analìz v Umovah Globalìzacìï, 2019, n. 3/4, p. 99, doi. 10.35774/ibo2019.03.099

By:

Вікторія, Фабіянська

Publication type:

Article

Os auditores reagem ao comportamento do mercado?

Published in:

Revista Ambiente Contábil, 2023, v. 15, n. 2, p. 41, doi. 10.21680/2176-9036.2023v15n2ID31067

By:

Alves Dantas, José;
Andrade Guimarães, João Lucas;
Alves dos Santos, Débora Cristina

Publication type:

Article

Fair value measurement and its impact on audit fees: evidence in the Brazilian market.

Published in:

Revista Ambiente Contábil, 2021, v. 13, n. 2, p. 80, doi. 10.21680/2176-9036.2021v13n2ID25719

By:

Pontes Bastos, Edson Vinícius;
Holtz, Luciana;
dos Santos, Odilanei Morais

Publication type:

Article

Mensuração a valor justo e seus impactos nos honorários de auditoria: evidências no mercado brasileiro.

Published in:

Revista Ambiente Contábil, 2021, v. 13, n. 2, p. 80, doi. 10.21680/2176-9036.2021v13n2ID21122

By:

Pontes Bastos, Edson Vinícius;
Holtz, Luciana;
dos Santos, Odilanei Morais

Publication type:

Article

A Few Good Words - Describing Risks.

Published in:

New Perspectives on Healthcare Risk Management, Control & Governance, 2014, v. 33, n. 2, p. 30

By:

Cutler, Sally F.

Publication type:

Article

THE THRESHOLD OF SIGNIFICATION IN AUDIT.

Published in:

Agricultural Management / Lucrari Stiintifice Seria I, Management Agricol, 2011, v. 13, n. 3, p. 141

By:

BRÎNZĂ, DIANA;
GÎDOIU, MIHAELA

Publication type:

Article

Do Auditors View Off-the-Clock Misbehavior by Company Leadership as a Signal of Tone at the Top?

Published in:

Accounting Review, 2024, v. 99, n. 5, p. 171, doi. 10.2308/TAR-2021-0026

By:

Christensen, Brant E.;
Cline, Brandon N.;
Lundstrom, Nathan G.;
Yore, Adam S.

Publication type:

Article

Do Shared Auditors Improve Audit Quality? Evidence from Banking Relationships.

Published in:

Accounting Review, 2023, v. 98, n. 1, p. 423, doi. 10.2308/TAR-2017-0179

By:

Ton, Karen

Publication type:

Article

Do Rewards Encourage Professional Skepticism? It Depends.

Published in:

Accounting Review, 2022, v. 97, n. 4, p. 131, doi. 10.2308/TAR-2019-0361

By:

Brazel, Joseph F.;
Leiby, Justin;
Schaefer, Tammie J.

Publication type:

Article

The Impact of Audit Evidence Documentation on Jurors' Negligence Verdicts and Damage Awards.

Published in:

Accounting Review, 2015, v. 90, n. 6, p. 2177, doi. 10.2308/accr-51072

By:

Backof, Ann G.

Publication type:

Article

Does Auditor Explanatory Language in Unqualified Audit Reports Indicate Increased Financial Misstatement Risk?

Published in:

Accounting Review, 2014, v. 89, n. 6, p. 2115, doi. 10.2308/accr-50836

By:

Czerney, Keith;
Schmidt, Jaime J.;
Thompson, Anne M.

Publication type:

Article

Group Audits, Group-Level Controls, and Component Materiality: How Much Auditing Is Enough?

Published in:

Accounting Review, 2013, v. 88, n. 2, p. 707, doi. 10.2308/accr-50314

By:

Stewart, Trevor R.;
Kinney Jr., William R.

Publication type:

Article

What Makes Conference Calls Useful? The Information Content of Managers' Presentations and Analysts' Discussion Sessions.

Published in:

Accounting Review, 2011, v. 86, n. 4, p. 1383, doi. 10.2308/accr-10034

By:

Matsumoto, Dawn;
Pronk, Maarten;
Roelofsen, Erik

Publication type:

Article

Short-Term Debt Maturity Structures, Credit Ratings, and the Pricing of Audit Services.

Published in:

Accounting Review, 2010, v. 85, n. 3, p. 877, doi. 10.2308/accr.2010.85.3.877

By:

Gul, Ferdinand A.;
Goodwin, John

Publication type:

Article

Auditor Independence in a Private Firm and Low Litigation Risk Setting.

Published in:

Accounting Review, 2010, v. 85, n. 2, p. 573, doi. 10.2308/accr.2010.85.2.573

By:

Hope, Ole-Kristian;
Langli, John Christian

Publication type:

Article

The Influence of Documentation Specificity and Priming on Auditors' Fraud Risk Assessments and Evidence Evaluation Decisions.

Published in:

Accounting Review, 2010, v. 85, n. 2, p. 547, doi. 10.2308/accr.2010.85.2.547

By:

Hammersley, Jacqueline S.;
Bamber, E. Michael;
Carpenter, Tina D.

Publication type:

Article

Auditor Switches in the Pre- and Post-Enron Eras: Risk or Realignment?

Published in:

Accounting Review, 2009, v. 84, n. 2, p. 531, doi. 10.2308/accr.2009.84.2.531

By:

Landsman, Wayne R.;
Nelson, Karen K.;
Rountree, Brian R.

Publication type:

Article

The Halo Effect in Business Risk Audits: Can Strategic Risk Assessment Bias Auditor Judgment about Accounting Details?

Published in:

Accounting Review, 2005, v. 80, n. 3, p. 921, doi. 10.2308/accr.2005.80.3.921

By:

O'Donnell, Ed;
Schultz Jr., Joseph J.

Publication type:

Article

The Effects of Industry Specialization on Audit Risk Assessments and Audit-Planning Decisions.

Published in:

Accounting Review, 2004, v. 79, n. 1, p. 201, doi. 10.2308/accr.2004.79.1.201

By:

Low, Kin-Yew

Publication type:

Article

Materiality Uncertainty and Earnings Misstatement.

Published in:

Accounting Review, 2003, v. 78, n. 3, p. 819, doi. 10.2308/accr.2003.78.3.819

By:

Patterson, Evelyn R.;
Smith, Reed

Publication type:

Article

The Influence of Potentially Fraudulent Reports on Audit Risk Assessment and Planning.

Published in:

Accounting Review, 2001, v. 76, n. 1, p. 59, doi. 10.2308/accr.2001.76.1.59

By:

Newman, D. Paul;
Patterson, Evelyn;
Smith, Reed

Publication type:

Article

The Audit Risk Model, Business Risk and Audit-Planning Decisions.

Published in:

Accounting Review, 1999, v. 74, n. 3, p. 281, doi. 10.2308/accr.1999.74.3.281

By:

Houston, Richard W.;
Peters, Michael F.;
Pratt, Jamie H.

Publication type:

Article

The effects of audit risk and information importance on auditor memory during working paper review.

Published in:

Accounting Review, 1998, v. 73, n. 4, p. 475

By:

Sprinkle, Geoffrey B.;
Tubbs, Richard M.

Publication type:

Article

Auditors' Sensory Processing Capability and Objectivity: Are Auditors Really Objective?

Published in:

Interdisciplinary Journal of Management Studies, 2025, v. 18, n. 1, p. 129, doi. 10.22059/ijms.2023.357703.675764

By:

Haghighi, Reyhaneh;
Bagherpour Velashani, Mohammad Ali;
Chamanabad, Ali Ghanaei;
Abbaszadeh, Mohammad Reza

Publication type:

Article

Tax Audits and Their Effects on Tax Compliance.

Published in:

EconPol Forum, 2025, v. 26, n. 1, p. 41

By:

Beer, Sebastian;
Erard, Brian;
Kasper, Matthias;
Kirchler, Erich

Publication type:

Article

Third-Party Consequences of Changes in Managerial Fiduciary Duties: The Case of Auditors' Going Concern Opinions.

Published in:

Management Science, 2022, v. 68, n. 2, p. 1556, doi. 10.1287/mnsc.2020.3891

By:

Tan, Liang;
Ramalingegowda, Santhosh;
Yu, Yong

Publication type:

Article