Results 221 to 230 of about 91,560 (315)

Performance Evaluation of zk-SNARK Protocols for Privacy-Preserving Sensor Data Verification: A Systematic Benchmarking Study. [PDF]

Sensors (Basel)
Kuznetsov O, Kuznetsova Y, Ziyatbekova G, Kovalenko Y, Palahusynets R.   +4 more
europepmc   +1 more source

Is auditor financial decision-making affected by prior audit report information? A behavioral approach. [PDF]

Heliyon
Muñoz-Izquierdo N, Camacho-Miñano MD, Sánchez-Martín MD, Pascual-Ezama D.   +3 more
europepmc   +1 more source

The effect of auditor characteristics on tax avoidance of Iranian companies

Journal of Asian Business and Economic Studies, 2020
Purpose The purpose of this paper is to investigate the relationship between auditor characteristics and the level of tax avoidance in an emerging market. Design/methodology/approach In this regard, the effect of various factors such as auditor tenure,
Hossein Tarighi
exaly   +2 more sources

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Man Versus Machine: Complex Estimates and Auditor Reliance on Artificial Intelligence

Social Science Research Network, 2020
Audit firms are investing billions of dollars to develop artificial intelligence (AI) systems that will help auditors execute challenging tasks (e.g., evaluating complex estimates).
Benjamin P. Commerford, Sean A. Dennis, Jennifer R. Joe, Jenny W. Ulla   +3 more
semanticscholar   +1 more source

Seeing is believing? Executives' facial trustworthiness, auditor tenure, and audit fees

Journal of Accounting & Economics, 2020
Psychology and neuroscience studies document that facial trustworthiness perceptions may affect observers' decision-making process. Our study examines whether auditors' perceptions of client executives' facial trustworthiness are associated with their ...
Tien‐Shih Hsieh, Jeong‐Bon Kim, Ray R. Wang, Zhihong Wang   +3 more
semanticscholar   +1 more source

Auditor Credibility and Auditor Changes

Journal of Accounting Research, 1983
In 1976, the U. S. Senate Subcommittee on Reports, Accounting, and Management (Metcalf Committee) provided data indicating that the eight largest auditing firms in the country (the "Big Eight") are overwhelmingly the major suppliers of audit services to the largest corporations in the United States.
Donald R. Nichols, David B. Smith
openaire   +1 more source