Results 91 to 100 of about 784,781 (239)
Corporate Fraud, Governance and Auditing [PDF]
We analyze corporate fraud in a model where managers have superior information but, due to private benefits from empire building, are biased against liquidation. This may induce them to misreport information and even bribe auditors when liquidation would
Giovanni Immordino, Marco Pagano
core
Robotic Process Automation for Auditing
Journal of Emerging Technologies in Accounting, 2018 The advent of Robotic Process Automation (RPA) has the potential to disrupt the traditional audit model. With its capability to automate rules-based tasks that are repetitive and manual, RPA is expected to repurpose the role of the auditor by replacing
Kevin C. Moffitt +2 more
semanticscholar +1 more source
International Journal of Advanced Business StudiesThis research aims to evaluate whether South Africa’s carbon tax rate incentivises the adoption of wind energy within the nation’s power sector. By employing qualitative analysis, the study examines whether South Africa’s carbon tax rate is suitable for
Kgalalelo C. Makamela, Roshelle Ramfol
doaj +1 more source
Similarities and Differences Between Internal Auditing, Internal Public Auditing and Other Services [PDF]
The internal auditing is an independent, objective assurance and consulting activity designed to add value and improve an organization's operations. It helps an organization accomplish its objectives by bringing a systematic, disciplined approach to ...
Gheorghe SUCIU
core
International versus Domestic Auditing of Bank Solvency [PDF]
This paper examines alternative ways to prevent losses from bank insolvencies. It is widely viewed that transparency in reporting bank balance sheets is a key element in reducing such losses.
Andrew Feltenstein, Roger Lagunoff
core
Motivation to use big data and big data analytics in external auditing
Managerial Auditing Journal, 2019 Purpose This paper aims to explore organisational intentions to use Big Data and Big Data Analytics (BDA) in external auditing. This study conceptualises different contingent motivating factors based on prior literature and the views of auditors ...
L. Dagilienė, L. Klovienė
semanticscholar +1 more source
The (mis)alignment of financial reporting and non-financial reporting integrity [PDF]
Zeszyty Teoretyczne RachunkowościPurpose: By linking verified non-compliance of financial outcomes disclosures with non-verified disclosures of information related to social and environmental outcomes, we can assess their relationship and gain insight into the potential incentives ...
Ivana Perica, Tina Vuko, Slavko Šodan
doaj +1 more source
Fraud and the Evolution of Forensic Accounting Education [PDF]
, 2018 Forensic accounting, the use of accounting practices in court, developed as a field separate from traditional accounting or auditing throughout the 1900’s.
Pors, Abel
core +1 more source
DETERMINING THE FACTORS AFFECTING THE AUDIT QUALITY OF VIETNAMESE-LISTED COMPANIES
Фінансово-кредитна діяльність: проблеми теорії та практикиThe development of the financial market requires transparency and honesty of financial information. Information in financial reporting will directly or indirectly affect the rights or decisions of investors.
Thi Phuong Dung Ha +3 more
doaj +1 more source