Results 61 to 70 of about 784,781 (239)

Artificial Intelligence in Auditing: A Conceptual Framework for Auditing Practices

open access: yesAdministrative Sciences
The transition to digital business systems has revolutionized organizational operations, driven by the integration of advanced technologies such as artificial intelligence (AI).
Diogo Leocádio   +2 more
semanticscholar   +1 more source

Current State and Challenges in the Implementation of Smart Robotic Process Automation in Accounting and Auditing

open access: yesACRN Journal of Finance and Risk Perspectives, 2020
Technology development has grown rapidly in the last decades and gained importance for accounting and auditing through its identified potentials. Particularly the automation of judgment systems and systems that require human intervention, are deemed to ...
Max Gotthardt   +5 more
semanticscholar   +1 more source

Enabling Identity-Based Integrity Auditing and Data Sharing With Sensitive Information Hiding for Secure Cloud Storage

open access: yesIEEE Transactions on Information Forensics and Security, 2019
With cloud storage services, users can remotely store their data to the cloud and realize the data sharing with others. Remote data integrity auditing is proposed to guarantee the integrity of the data stored in the cloud.
Wenting Shen   +4 more
semanticscholar   +1 more source

Audit Office Size, Audit Quality and Audit Pricing

open access: yesSSRN Electronic Journal, 2009
SUMMARY: Using a large sample of U.S. audit client firms over the period 2000–2005, this paper investigates whether and how the size of a local practice office within an audit firm (hereafter, office size) is a significant, engagement-specific factor determining audit quality and audit fees over and beyond audit firm size at the national level and ...
Choi, Jong-Hag   +3 more
openaire   +3 more sources

Literature Review Pengaruh Audit Fee, Audit Tenure, Rotasi Audit, Audit Delay, Dan Komite Audit Terhadap Kualitas Audit

open access: yesJournal of Comprehensive Science (JCS), 2022
Masih terdapat hasil audit yang kurang berkualitas dilihat dari kasus-kasus keuangan terdahulu yang melibatkan akuntan publik. Artikel ini mereview faktor-faktor yang mempengaruhi Kualitas Audit yaitu: Audit Fee, Audit Tenure, Rotasi Audit, Audit Delay, dan Komite Audit. Suatu studi literatur auditing. Adapun tujuan penulisan artikel ini guna membangun
Yuliza Herwidyawati   +2 more
openaire   +1 more source

Accounting reform and value relevance of financial reporting from non-financial listed firms on the Vietnam stock market

open access: yesCogent Business & Management, 2023
The research questions that are solved in this paper are as follows: (1) how the value relevance of accounting information evolved from a developing country perspective and (2) how the accounting reform impacts on value relevance.
Huu Anh Nguyen, Thi Tra Giang Dang
doaj   +1 more source

Auditing Knowledge [PDF]

open access: yes, 2008
{Excerpt} A knowledge audit can have multiple purposes, but the most common is to provide tangible evidence of what knowledge an organization needs, where that knowledge is, how it is being used, what problems and difficulties exist, and what ...
Serrat, Olivier
core   +1 more source

The Evaluation of High Quality Development of Marine Economy in Jiangsu Province

open access: yesHaiyang Kaifa yu guanli, 2022
With the increasing contribution of the marine economy to the national economy, it is of great significance to carry out the assessment and analysis of the high-quality development of the marine economy to promote the construction of a marine power ...
Sheng GAO   +4 more
doaj  

Green Electronic Auditing and Accounting Information Reliability in the Jordanian Social Security Corporation: The Mediating Role of Cloud Computing

open access: yesInternational Journal of Financial Studies, 2023
The purpose of this research is to examine the impact of green electronic auditing on accounting information reliability and the mediating role of cloud computing in the Jordanian Social Security Corporation.
Ali Mahmoud Alrabei
doaj   +1 more source

PENGARUH AUDIT FEE, MASA KERJA AUDIT, ROTASI AUDIT, DAN KOMITE AUDIT TERHADAP KUALITAS AUDIT

open access: yesJurnal Akuntansi Trisakti, 2021
The objective of this research is to analyse the effect of audit fees, audit working period, audit alternation and audit committee on audit quality in Indonesia Stock Exchange (IDX) listed manufacturing corporation during 2018-2020. Every influence factors is examined by measuring and calculating according to the reference: The audit quality is ...
Jessica Jessica   +4 more
openaire   +1 more source

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