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Evidence of the Financial Audit
Buhalterinės Apskaitos Teorija ir Praktika, 2020 Evidence is an argument that justifies the truth or falsity of a subjective opinion or assertion. Characteristics of audit evidence directly impact the obtaining process of sufficient audit evidence as well as determine the final audit decision regarding
Daiva Raziūnienė, Uršula Adaškevič
doaj +2 more sources
Female Audit Partners and Extended Audit Reporting: UK Evidence [PDF]
Journal of Business Ethics, 2020 AbstractThis study investigates whether audit partner gender is associated with the extent of auditor disclosure and the communication style regarding risks of material misstatements that are classified as key audit matters (KAMs). Using a sample of UK firms during the 2013–2017 period, our results suggest that female audit partners are more likely ...
Tarek Abdelfattah +2 more
exaly +5 more sources
The impact of audit committee expertise on audit quality: Evidence from UK audit fees [PDF]
British Accounting Review, 2017 Abstract Governance regulators currently place great emphasis on ensuring the presence of financial expertise on audit committees (Sarbanes-Oxley, 2002; UK Corporate Governance Code 2010–2016). Underlying this is a belief that greater expertise enhances the effectiveness of audit committees and, by extension, the quality of the external audit.
Chaudhry Ghafran, Noel O’Sullivan
exaly +3 more sources
Effect of Big Data Analytics on Audit Evidence [PDF]
Audit Financiar, 2023 The purpose of this study is to determine the effect of the application of big data analytics (BDA) on audit evidence. A descriptive/cross sectional survey design was adopted while random sampling was used to distribute 514 structured questionnaires ...
Joshua Adewale ADEJUWON +1 more
doaj +1 more source
The Roles of External Auditors on Financial Information Quality
Eurasian Journal of Management & Social Sciences, 2022 The aim of this study is to explain and assess the reasons why auditors devote time and resources to auditing a company’s financial statements. In addition, attempts are made to explain the reasons for gathering further audit evidence in specific areas ...
Chnar Abdullah Rashid +1 more
doaj +1 more source
Audit of the Tourist Rent Existence [PDF]
Облік і фінанси, 2023 The article describes the methodological aspects of the audit of tourist rent, which is one of the sources of income for tourist enterprises. The article aims to develop a method of identifying tourist rent by the subject of financial and economic ...
Serhii Bardash, Oleksandr Sherstiuk
doaj +1 more source
Does industry expertise at engagement partner and audit firm level matter in emerging market? Evidence from Indonesia [PDF]
Accounting, 2021 This study investigates the association of industry specialization at the engagement partner level and audit firm level with aggressive earnings management and modified audit opinion.
Herusetya, Antonius, Jaunanda, Meiliana
doaj +1 more source
The Role of Accounting Standards Setting Approaches on the Psychological Characteristics of Auditors [PDF]
مجله دانش حسابداری, 2018 Accounting standards are the principal factors in business environment affecting different areas, including accounting profession and auditors. In this study, the role of approaches to accounting standards setting (rule-based and principle-based ...
Gholamhossein Mahdavi (Ph.D) +1 more
doaj +1 more source
The effect of artificial intelligence technologies on audit evidence [PDF]
Accounting, 2021 Technologies of Artificial Intelligence (AI) are critical for future of the auditing profession. These technologies are actually vital tools that provide the auditing professionals with the means necessary for increasing the effectiveness and efficiency ...
Al-Sayyed, Saleh Mohammed +2 more
doaj +1 more source
Romanian Economic Journal, 2022 This study aims to empirically examine the effect of auditors’ independence, audit tenureship, firm characteristics on audit quality in Nigeria. The population of the study comprises a sample of ten (10) listed pharmaceutical companies listed on the ...
Ruth Odin, David Jerry Oziegbe
doaj +1 more source