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AUDIT FIRM ROTATION AND AUDIT QUALITY
2018Bağımsız denetimde rotasyon uygulamasının denetimkalitesine etkisi üzerine yürütülen tartışmalar bir metal paranın iki yüzünebenzetilebilir. Bir tarafta, denetçi rotasyonunun denetçinin bağımsızlığınıgüçlendireceği ve denetim kalitesinin artacağı düşüncesi; diğer tarafta ise,denetçi rotasyonu neticesinde denetçinin işletmeye ve sektöre özgü ...
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The International Auditing Firms
1985A book on international auditing issues would be incomplete without a discussion on the international auditing firms. These firms are described as ‘international’ for two reasons. First, they are responsible for the audits of most of the world’s large MNCs.
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Blockchain auditing dilemma: Exploring hesitation among audit firms
Multidisciplinary ReviewsBlockchain technology, initially developed for the cryptocurrency Bitcoin, has expanded its reach into various sectors, such as supply chain management, healthcare, and real estate. The technology's transparency, and security have led many to view it as self-auditing.
Arber Hoti +3 more
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Assessing the impacts of digital transformation on internal auditing: A bibliometric analysis
Technology in Society, 2021Simone Pizzi, Andrea Venturelli
exaly
The Effect of Public Firm Audit Regulation on Private Firm Auditing: Audit-Partner-Level Evidence
SSRN Electronic Journal, 2022Lisa Yao Liu, Lijing Tong
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The Ethical Implications of Using Artificial Intelligence in Auditing
Journal of Business Ethics, 2020Ivy Munoko +2 more
exaly
Blockchain-based public auditing for big data in cloud storage
Information Processing and Management, 2020Jiaxing Li, Jigang Wu
exaly
Accounting and auditing with blockchain technology and artificial Intelligence: A literature review
International Journal of Accounting Information Systems, 2023exaly