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Big Data Techniques in Auditing Research and Practice: Current Trends and Future Opportunities
Journal of Accounting Literature, 2017 This paper analyses the use of big data techniques in auditing, and finds that the practice is not as widespread as it is in other related fields. We first introduce contemporary big data techniques to promote understanding of their potential application.
A. Gepp +3 more
semanticscholar +1 more source
Australian Journal of Social Issues, EarlyView.ABSTRACT Reunification, or restoration of children from Out‐of‐Home Care (OOHC) is very rare. Using evidence generated from the New South Wales‐based Aboriginal‐led research Bring them home, keep them home, this paper examines and celebrates the resistance and resourcefulness of 20 Aboriginal families who navigated a child protection system designed to
B. J. Newton +4 more
wiley +1 more source
The RIACS Intelligent Auditing and Categorizing System [PDF]
The organization of the RIACS auditing package is described along with how to installation instructions and how to interpret the output. How to set up both local and remote file system auditing is given.
Bishop, Matt
core +1 more source
Australian Journal of Social Issues, EarlyView.ABSTRACT Middle childhood offers a crucial window to identify and support children at risk of adverse outcomes in adolescence. This retrospective cohort study examined how data from multiple systems could identify children with the greatest need for support during middle childhood and early adolescence. Using individual level linked records from health,
Vincent Yaofeng He +4 more
wiley +1 more source
Optimal Auditing Under Intermediated Contracting [PDF]
This paper builds on Faure-Grimaud and Martimort’s [Economics Letters 71 (2001) 75-82] analysis of intermediated contracting. I argue that intermediated contracting permits one form of auditing, in which the sub-contract offered to the firm is examined ...
Wolfgang Gick
core
, 2023 Quality audit is a systematic and independent check to determine activities, quality and results conform with planned arrangements and whether those arrangements are implemented effectively and in accordance with the objectives. This study aims to analyze the effect of audit fees, audit tenure, and audit rotation on audit quality with audit committees ...
Aprilia, Nur Mala, Eny Kusumawati
openaire +1 more source
Australian Journal of Social Issues, EarlyView.ABSTRACT Recent policy discourse in Australia focuses on the minimum age of criminal responsibility with minimal attention to prevention strategies. Guided by theory which views child development within nested environmental contexts and recognises the cumulative impact of risk factors, this retrospective cohort study uses de‐identified linked ...
Vincent Yaofeng He +4 more
wiley +1 more source
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
Decentralized Big Data Auditing for Smart City Environments Leveraging Blockchain Technology
IEEE Access, 2019 The idea of big data has gained extensive attention from governments and academia all over the world. It is especially relevant for the establishment of a smart city environment combining complex heterogeneous data with data analytics and artificial ...
Haiyang Yu, Zhen Yang, R. Sinnott
semanticscholar +1 more source
Australian Journal of Social Issues, EarlyView.ABSTRACT In 2019, the Australian government established the Royal Commission into Violence, Abuse, Neglect and Exploitation of People with Disability (‘Disability Royal Commission’, DRC) to investigate widespread mistreatment of people with disability. Nearly 10,000 people with disability, their families and supporters engaged with the DRC.
Kate D'Cruz +7 more
wiley +1 more source