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The disruption of blockchain in auditing – a systematic literature review and an agenda for future research

, 2021
Purpose - This paper presents a systematic literature review, including content and bibliometric analyses, of the impact of blockchain technology (BT) in auditing, to identify trends, research areas, and construct an agenda for future research.
Rosa Lombardi   +3 more
semanticscholar   +1 more source

Fuzzy Identity-Based Data Integrity Auditing for Reliable Cloud Storage Systems

open access: yesIEEE Transactions on Dependable and Secure Computing, 2019
Data integrity, a core security issue in reliable cloud storage, has received much attention. Data auditing protocols enable a verifier to efficiently check the integrity of the outsourced data without downloading the data.
Yannan Li, Yong Yu, Geyong Min
exaly   +2 more sources

Pengaruh FEE Audit, Audit Delay, Komite Audit terhadap Kualitas Audit

MDP Student Conference, 2023
Penelitian ini bertujuan untuk mengetahui pengaruh fee audit, audit delay, komite audit terhadap kualitas audit pada perusahaan sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia tahun 2019-2021. Pendekatan yang digunakan dalam penelitian ini adalah pendekatan kuantitatif.
Kathryn Sugara, Nathania Wijaya
openaire   +1 more source

An Efficient Public Auditing Protocol With Novel Dynamic Structure for Cloud Data

IEEE Transactions on Information Forensics and Security, 2017
Jian Shen, Xiaofeng Chen, Xinyi Huang
exaly   +2 more sources

Blockchain-based fair payment smart contract for public cloud storage auditing

Information Sciences, 2020
Cloud storage plays an important role in today’s cloud ecosystem. Increasingly clients tend to outsource their data to the cloud. In spite of its copious advantages, integrity has always been a significant issue.
Hao Wang   +5 more
semanticscholar   +1 more source

Applying robotic process automation (RPA) in auditing: A framework

International Journal of Accounting Information Systems, 2019
Robotic process automation (RPA) has been widely adopted in many industries, including the accounting industry, to automate well-defined and repetitive tasks; however, its application to auditing has lagged behind because of the unique nature of this ...
Feiqi Huang, M. Vasarhelyi
semanticscholar   +1 more source

Supplier Centrality and Auditing Priority in Socially Responsible Supply Chains

Manufacturing & Service Operations Management, 2020
Problem definition: A key question in socially responsible supply networks is as follows: When firms audit some, but not all, of their respective suppliers, how do the degree centralities of the suppliers (i.e., the number of firms to which they supply ...
Jiayu Chen, Anyan Qi, Milind Dawande
semanticscholar   +1 more source

Auditing audit

1993
Abstract Medical audit is an integral part of the medical care carried out by primary health care teams. It has several objectives—to improve patient services, to provide accountability, to stimulate education, to improve morale, and to stimulate research. It consumes resources, both of time and money, and has opportunity costs. As such,
openaire   +1 more source

AUDIT OF AUDIT

The Lancet, 1976
I, McColl, L C, Fernow
openaire   +3 more sources

Impacts of digitization on auditing: A Delphi study for Germany

, 2019
The ongoing digitization of the economy presents challenges and opportunities for the auditing profession and requires both auditors and their clients to adapt.
V. Tiberius, Stefan Hirth
semanticscholar   +1 more source

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