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Emerging Technologies in External Audit and How They Are Challenging Auditors' Judgements and Decision‐Making Processes

open access: yesAccounting &Finance, EarlyView.
ABSTRACT This study investigates how external auditors use heuristics to resolve complex audit matters when using audit data analytics (ADA). The use of ADA technologies, tools, and applications has led to the emergence of many challenges for the auditing profession, including those related to cognitive heuristics and auditor skills.
Mohammed Alsaif   +3 more
wiley   +1 more source

Impact of Corporate Risk Factor Disclosures on Auditor Judgements and Client Reporting: A Textual Analysis From 10‐K Filings

open access: yesAccounting &Finance, EarlyView.
ABSTRACT Using textual analysis of clients' qualitative corporate risk factor disclosures (RFDs) from firms' 10‐K filings, we investigate how RFDs influence auditors' assessments of client business risk (CBR), as reflected in their pricing and reporting behaviour. We find that auditors charge clients who disclose more extensive RFDs approximately 5%–7%
Sarowar Hossain, Ryan Zihang Peng
wiley   +1 more source

TIM Lecture Series – Three Collaborations Enabling Cybersecurity [PDF]

open access: diamond, 2015
Deborah Frincke   +4 more
openalex   +1 more source

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