Data analytics competency and religiosity influence on external auditors’ performance in Malaysia [version 2; peer review: 1 approved, 2 approved with reservations] [PDF]
F1000Research, 2022 Background - Data analytics can support the external auditors’ judgements. However, little is known about the external auditors’ data analytics competency. Likewise, role of religiosity in enhancing the external auditors’ performance is also inadequately
Nahariah Jaffar +2 more
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Machine learning and external auditor perception: An analysis for UAE external auditors using technology acceptance model [PDF]
Contabilitate şi Informatică de Gestiune, 2022 Research Question: Do external auditors in the United Arab Emirates (UAE) perceive the ease of use and usefulness of Machine Learning (ML)? Motivation: This study aims to investigate external auditors' perceptions of the ease of use and usefulness of ...
Ahmad Faisal Hayek +2 more
doaj +3 more sources
Cogent Business & Management, 2023 Previous studies have separately investigated the relationship between the internal auditors’ characteristics, the level of external auditors’ reliance, and the audit efficiency so it has not fully described how the external auditors make decisions to ...
Rudy Usman, Abdul Rohman, Dwi Ratmono
doaj +3 more sources
Cogent Business & Management, 2022 The purpose of this study is to investigate how external and internal auditors, respectively, assess the importance of and indicate the use of fraud risk factors (red flags) in their efforts to detect fraudulent financial statements and misappropriation ...
Ahmed Abdullah Saad Al-Dhubaibi +1 more
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CYBER-SECURITY RISKS ASSESSMENT BY EXTERNAL AUDITORS [PDF]
Interdisciplinary Description of Complex Systems, 2021 The rise in cybercriminal activities in recent years has sparked concern about the costs of technological advancement and the growing reliance of humans on technology.
Tran Nguen Bao Ngo, Andrea Tick
doaj +4 more sources
Corporate Governance Performance of External Auditors
Puissant, 2021 The study aims to assess the corporate governance performance of a corporation's external auditors. It uses mixed methods employing questionnaire as the main data gathering tool which was answered by 1,142 randomly selected external auditors from ...
Velissa C. Rubaya
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Exploring the evolution of creative accounting and external auditors: Bibliometric analysis
Cogent Business & ManagementThis study focused on current research on creative accounting and external auditors as well as prospective topics for future research. In the Web of Science Core Collection, a bibliometric and visualization tool for the Web of Science and viewer-based ...
Ayman Mohammad ALShanti +3 more
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Level of the External Auditor’s Reliance Decision on the Internal Auditors Function as a Management Training Ground [PDF]
مطالعات تجربی حسابداری مالی, 2021 Objectivity is one of the four fundamental principles of internal auditors Code of Ethics. In 2010, The Institute of Internal Auditors (IIA) introduced the Value Proposition and objectivity is one of the three core elements of it.
Vahid Mennati, Okhtharoon Alipour
doaj +1 more source
Artificial Intelligence and the Role of External Auditor in Indonesia [PDF]
E3S Web of Conferences, 2023 This research is motivated by the desire to obtain empirical evidence whether Artificial Intelligence has an impact and can take over the role of external auditors. The object of this research is an external auditor who works at a Public Accounting Firm (
Kuncoro Engkos Achmad +2 more
doaj +1 more source
Effects of Management Ingratiation, Earnings Management Incentives, and Audit Committee Communication with the External Auditor on Auditors' Judgment Quality [PDF]
پژوهشهای تجربی حسابداری, 2021 In the last decade, Securities and Exchange Organization has required issuers listed in Tehran Stock Exchange and Iranian over the counter market to establish an audit committee (internal audit guidelines) having communication with an external auditor ...
mohammadreza nik bakht +3 more
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