Works matching DE "AUDITORS"

Results: 5000

The Implementation of the Ontario Language Curriculum 2023: Educator Initial Impressions.

Published in:

Language & Literacy: A Canadian Educational E-Journal, 2025, v. 27, n. 2, p. 39

By:

JACKSON, TERRI

Publication type:

Article

New evidence on drivers influencing negotiation between financial auditors and their clients concerning resolution on the audit opinion. The case of an emerging economy.

Published in:

E+M Economics & Management / E+M Ekonomie a Management, 2025, v. 28, n. 2, p. 141, doi. 10.15240/tul/001/2025-2-009

By:

Burca, Valentin;
Balan, Anca;
Bunget, Ovidiu-Constantin;
Dumitrescu, Alin-Constantin;
Lungu, Cristian

Publication type:

Article

THE EFFECT OF PROFITABILITY, SOLVENCY, AND COMPANY SIZE ON AUDIT DELAY WITH AUDITOR COMPETENCE AS A MODERATION VARIABLE.

Published in:

Journal Research of Social Science, Economics & Management, 2025, v. 4, n. 10, p. 1241, doi. 10.59141/jrssem.v4i10.817

By:

Tampubolon, Ricky Bryan D. P.

Publication type:

Article

Exploring the Effect of Corporate Governance on the Audit Effort: The Case of Greek Port Authorities.

Published in:

International Journal of Economics & Business Administration, 2021, v. 9, n. 4, p. 111, doi. 10.35808/ijeba/737

By:

Xanthopoulou, Aggelia;
Delegos, Andreas;
Kalantonis, Petros;
Arsenos, Panagiotis

Publication type:

Article

Repères sur la gestion et les finances publiques - En Février 2025.

Published in:

Gestion & Finances Publiques, 2025, v. 2025, n. 2, p. 118, doi. 10.1684/gfp.2025.2.013

By:

Baudu, Aurélien;
Bin, Fabrice;
Gaullier-Camus, Florent;
Gourbier, Léonard;
Houser, Matthieu;
Delivet, Philippe;
Terrasse, Yves

Publication type:

Article

Derrière la performance de la régulation budgétaire... la V e République et son régime politique.

Published in:

Gestion & Finances Publiques, 2025, v. 2025, n. 2, p. 27, doi. 10.1684/gfp.2025.2.005

By:

Monat, Adrien

Publication type:

Article

La pratique de la fongibilité des crédits lors de l'exécution de la loi de finances.

Published in:

Gestion & Finances Publiques, 2025, v. 2025, n. 2, p. 9, doi. 10.1684/gfp.2025.2.002

By:

Bourrel, Romain

Publication type:

Article

Introduction. Exécution budgétaire : circulez il n'y a rien à voir.

Published in:

Gestion & Finances Publiques, 2025, v. 2025, n. 2, p. 5, doi. 10.1684/gfp.2025.2.001

By:

Baudu, Aurélien;
Cabannes, Xavier

Publication type:

Article

Concurrent Audit as a Strategic Tool for Preventing Bank Loan Frauds: A Review.

Published in:

Vinimaya, 2024, v. 45, n. 2, p. 40

By:

Kaveri, V. S.;
Manickaraj, M.

Publication type:

Article

IDENTIFYING "BOILERPLATE" CAM REPORTING USING NLP -- DOW 30 COMPANIES.

Published in:

Journal of Theoretical Accounting Research, 2026, v. 21, n. 2, p. 1

By:

Slavin, Nathan S.;
Jianing Fang

Publication type:

Article

BENEFITS OF BLOCKCHAIN AND SMART CONTRACT INTEGRATION IN INTERNAL CONTROL MONITORING AND DATA.

Published in:

Journal of Theoretical Accounting Research, 2025, v. 21, n. 1, p. 122

By:

Freiman, Jamie William

Publication type:

Article

AUDITORS AND EMOJIS -- PROVIDING RAPPORT AND OPENNESS WITH CLIENTS.

Published in:

Journal of Theoretical Accounting Research, 2025, v. 21, n. 1, p. 48

By:

Green, Kelly;
Latiolais, Laura Guichard

Publication type:

Article

REGULATION OF POLITICAL PARTY FINANCIAL ASSISTANCE EXAMINATION BY DIFFERENT AUDITORS.

Published in:

Journal of International Trade, Logistics & Law, 2025, v. 11, n. 1, p. 404

By:

WARUWU, Yafeti;
SUHARTONO, Slamet;
HADI, Syofyan

Publication type:

Article

THE EFFECTS OF AUDITORS' CREDIBILITY AND THE IMPLEMENTATION OF AUDIT RECOMMENDATIONS IN ENHANCING PROCUREMENT PERFORMANCE IN TANZANIA.

Published in:

Journal of International Trade, Logistics & Law, 2025, v. 11, n. 1, p. 395

By:

KELLYA, Emanuel Remyston;
NSIMBILA, Paul Maganga

Publication type:

Article

هبند ی چارچوبها ی خودانتظام ی جه ت توسع ه اقدا مها ی کارکرد ی د ر حرف ه حسابرس

Published in:

Journal of Accounting Knowledge, 2025, v. 16, n. 1, p. 157, doi. 10.22103/jak.2024.22791.4007

By:

آزاد ه رج بل;
سی د حسی ن حسین;
و بهرا م همت

Publication type:

Article

اعتماد المدقق الخارجي ثنائية الأهمية النسبيه لتعزيز متطلبات الاستدامة دراسة استطلاعية.

Published in:

Iraqi Journal For Economic Sciences, 2024, v. 22, p. 481, doi. 10.31272/IJES2024.80.S.A10

By:

سلوان حافظ حميد;
خالد صباح;
حليم اسماعيل شنه;
احمد حافظ حميد

Publication type:

Article

Does social media attention influence audit reporting conservatism? Evidence from China.

Published in:

Asia-Pacific Journal of Accounting & Economics, 2025, v. 32, n. 3, p. 497, doi. 10.1080/16081625.2024.2361665

By:

Liu, Wenhuan;
Wang, Yuxin;
Li, Bin

Publication type:

Article

Do different cooling-off modes affect audit quality? A study based on the audit rotation system in China.

Published in:

Asia-Pacific Journal of Accounting & Economics, 2025, v. 32, n. 3, p. 551, doi. 10.1080/16081625.2024.2309382

By:

Yan, Huanmin;
Jiang, Hangyu;
Zhao, Haodong;
Geng, Ziling;
Hu, Fang

Publication type:

Article

المسؤولية المهنية لمراقب الحسابات عن مخاطر الأمن السيبراني (برنامج تدقيق مقترح).

Published in:

Accounting & Financial Studies Journal, 2025, v. 20, n. 70, p. 336

By:

مشتاق على ذياب حس
علي محمد ثجيل ال&#1605

Publication type:

Article

Empowering Auditors to Pursue Fraud during Evidence Evaluation.

Published in:

Accounting Horizons, 2025, v. 39, n. 2, p. 7, doi. 10.2308/HORIZONS-2023-187

By:

Austin, Ashley A.;
Carpenter, Tina D.;
Christ, Margaret H.;
Nielson, Christy S.

Publication type:

Article

El Movimiento Familiar Cristiano en la ciudad de México (1958-1971): acuerdos y desacuerdos con la jerarquía católica.

Published in:

Anuario de Historia de la Iglesia, 2025, v. 34, p. 301, doi. 10.15581/007.34.016

By:

PACHECO HINOJOSA, María Martha

Publication type:

Article

Continuitatea profesiei de audit în contextul digitalizării și automatizării.

Published in:

Audit Financiar, 2025, v. 23, n. 178, p. 289, doi. 10.20869/AUDITF/2025/178/012

By:

LUNGU, Cristian;
BUNGET, Ovidiu Constantin

Publication type:

Article

DENETÇİ ÖZELLİKLERİNİN KİLİT DENETİM KONULARI RAPORLAMASI ÜZERİNE ETKİSİ: BIST 30 ŞİRKETLERİ ÜZERİNE BİR ARAŞTIRMA.

Published in:

Financial Analysis / Mali Cozum Dergisi, 2025, v. 35, n. 189, p. 777

By:

COŞKUN, Sedat

Publication type:

Article

Using Artificial Intelligence in ESG Assurance.

Published in:

Journal of Emerging Technologies in Accounting, 2024, v. 21, n. 2, p. 83, doi. 10.2308/JETA-2022-054

By:

Li, Nichole;
Kim, Meehyun;
Dai, Jun;
Vasarhelyi, Miklos A.

Publication type:

Article

Adoption of RPA Technology in Micro and Small Audit Entities.

Published in:

Journal of Emerging Technologies in Accounting, 2024, v. 21, n. 2, p. 101, doi. 10.2308/JETA-2023-036

By:

Wiklund, Tom Erik;
Fallan, Even

Publication type:

Article

Automation Bias and the "Goldilocks Effect" in Auditing Blockchain.

Published in:

Journal of Emerging Technologies in Accounting, 2023, v. 20, n. 2, p. 29, doi. 10.2308/JETA-2022-062

By:

Campbell, Cory A.;
Ramamoorti, Sridhar;
Calderon, Thomas G.

Publication type:

Article

Is Sophistication Always Better? Can Perceived Data Analytic Tool Sophistication Lead to Biased Judgments?

Published in:

Journal of Emerging Technologies in Accounting, 2023, v. 20, n. 1, p. 91, doi. 10.2308/JETA-2022-010

By:

Koreff, Jared;
Perreault, Stephen

Publication type:

Article

A Classroom Exercise on Building Auditors' Interview Skills.

Published in:

Journal of Emerging Technologies in Accounting, 2020, v. 17, n. 2, p. 93, doi. 10.2308/JETA-19-07-07-31

By:

Wang, Yunsen;
Chiu, Tiffany;
Wang, Tawei;
Debreceny, Roger S.

Publication type:

Article

Continuous Auditing and Risk-Based Audit Planning—An Empirical Analysis.

Published in:

Journal of Emerging Technologies in Accounting, 2020, v. 17, n. 2, p. 141, doi. 10.2308/JETA-2020-004

By:

Eulerich, Marc;
Georgi, Christine;
Schmidt, Alexander

Publication type:

Article

Continuous Audit Intelligence as a Service (CAIaaS) and Intelligent App Recommendations.

Published in:

2020

By:

Dai, Jun;
Vasarhelyi, Miklos A.

Publication type:

Editorial

Development of an Intelligent NLP-Based Audit Plan Knowledge Discovery System.

Published in:

Journal of Emerging Technologies in Accounting, 2020, v. 17, n. 1, p. 89, doi. 10.2308/jeta-52665

By:

Li, Qiao;
Liu, Junming

Publication type:

Article

Business Process "De-Engineering": Establishing the Value of the Human Auditor in an Automated Audit System.

Published in:

Journal of Emerging Technologies in Accounting, 2020, v. 17, n. 1, p. 43, doi. 10.2308/jeta-52687

By:

Alles, Michael G.

Publication type:

Article

Auditor Choices during Event Log Building for Process Mining.

Published in:

Journal of Emerging Technologies in Accounting, 2019, v. 16, n. 2, p. 59, doi. 10.2308/jeta-52496

By:

Jans, Mieke

Publication type:

Article

Automated Clustering for Data Analytics.

Published in:

Journal of Emerging Technologies in Accounting, 2019, v. 16, n. 2, p. 43, doi. 10.2308/jeta-52474

By:

Byrnes, Paul E.

Publication type:

Article

Reengineering the Audit with Blockchain and Smart Contracts.

Published in:

Journal of Emerging Technologies in Accounting, 2019, v. 16, n. 1, p. 21, doi. 10.2308/jeta-52432

By:

Rozario, Andrea M.;
Thomas, Chanta

Publication type:

Article

A Framework for Legacy Source Code Audit Analytics.

Published in:

Journal of Emerging Technologies in Accounting, 2018, v. 15, n. 2, p. 67, doi. 10.2308/jeta-52269

By:

Moffitt, Kevin C.

Publication type:

Article

A Study of the Relationship between a Going Concern Opinion and Its Financial Distress Metrics.

Published in:

Journal of Emerging Technologies in Accounting, 2017, v. 14, n. 2, p. 17, doi. 10.2308/jeta-51933

By:

Desai, Vikram;
Kim, Joung W.;
Srivastava, Rajendra P.;
Desai, Renu V.

Publication type:

Article

The Emergence of Artificial Intelligence: How Automation is Changing Auditing.

Published in:

Journal of Emerging Technologies in Accounting, 2017, v. 14, n. 1, p. 115, doi. 10.2308/jeta-51730

By:

Kokina, Julia;
Davenport, Thomas H.

Publication type:

Article

An Integrated Continuous Auditing Approach.

Published in:

Journal of Emerging Technologies in Accounting, 2017, v. 14, n. 2, p. 47, doi. 10.2308/jeta-51857

By:

Sebastian Weins;
Bastian Alm;
Tawei Wang

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

Designing Audit Apps for Armchair Auditors to Analyze Government Procurement Contracts.

Published in:

Journal of Emerging Technologies in Accounting, 2016, v. 13, n. 2, p. 71, doi. 10.2308/jeta-51598

By:

Jun Dai;
Qiao Li

Publication type:

Article

Determinants of the Readability of SOX 404 Reports.

Published in:

Journal of Emerging Technologies in Accounting, 2016, v. 13, n. 2, p. 145, doi. 10.2308/jeta-51593

By:

Boritz, J. Efrim;
Hayes, Louise;
Timoshenko, Lev M.

Publication type:

Article

An Interpretive Structural Modeling Approach to Analyze the Interaction between Factors of the Fair Value Measurement Audit Process.

Published in:

Journal of Emerging Technologies in Accounting, 2016, v. 13, n. 2, p. 37, doi. 10.2308/jeta-51477

By:

Doliya, Prince;
Singh, Jatinder P.

Publication type:

Article

Securing Big Data Provenance for Auditors: The Big Data Provenance Black Box as Reliable Evidence.

Published in:

Journal of Emerging Technologies in Accounting, 2016, v. 13, n. 1, p. 17, doi. 10.2308/jeta-51473

By:

Appelbaum, Deniz

Publication type:

Article

The Remote Audit.

Published in:

Journal of Emerging Technologies in Accounting, 2010, v. 7, p. 73, doi. 10.2308/jeta.2010.7.1.73

By:

Teeter, Ryan A.;
Alles, Michael G.;
Vasarhelyi, Miklos A.

Publication type:

Article

Audit Support System Design and the Declarative Knowledge of Long-Term Users.

Published in:

Journal of Emerging Technologies in Accounting, 2008, v. 5, p. 99, doi. 10.2308/jeta.2008.5.1.99

By:

Dowling, Carlin;
Leech, Stewart A.;
Moroney, Robyn

Publication type:

Article

Identifying Qualified Auditors' Opinions: A Data Mining Approach.

Published in:

Journal of Emerging Technologies in Accounting, 2007, v. 4, p. 183, doi. 10.2308/jeta.2007.4.1.183

By:

Kirkos, Efstathios;
Spathis, Charalambos;
Nanopoulos, Alexandros;
Manolopoulos, Yannis

Publication type:

Article

The Potential Impact of More Frequent Financial Reporting and Assurance: User, Preparer, and Auditor Assessments.

Published in:

Journal of Emerging Technologies in Accounting, 2007, v. 4, p. 47, doi. 10.2308/jeta.2007.4.1.47

By:

Hunton, James E.;
Wright, Arnold M.;
Wright, Sally

Publication type:

Article

A Review and Analysis of the Existing Research Streams in Continuous Auditing.

Published in:

Journal of Emerging Technologies in Accounting, 2007, v. 4, p. 1, doi. 10.2308/jeta.2007.4.1.1

By:

Brown, Carol E.;
Wong, Jeffrey A.;
Baldwin, Amelia A.

Publication type:

Article

ACTVE: A Proposal for an Automated Continuous Transaction Verification Environment.

Published in:

Journal of Emerging Technologies in Accounting, 2006, v. 3, p. 81, doi. 10.2308/jeta.2006.3.1.81

By:

Dull, Richard B.;
Tegarden, David P.;
Schleifer, Lydia L. F.

Publication type:

Article