Results 21 to 30 of about 8,785 (294)
IT Knowledge Requirements of an External Auditor
Academic Journal of Interdisciplinary Studies, 2023 The growing use of Information Technology (IT) systems in businesses necessitates the hiring of auditors who have IT knowledge and abilities. An external auditor’s competence in IT ensures that the audit is run professionally and effectively. Consequently, the objective of this study was to ascertain the current state of IT knowledge among external ...
Simphiwe Mahlangu, Riyad Moosa
openaire +1 more source
Journal the Winners, 2023 The research aimed to analyze factors that influence acceptance of Computer Assisted Audit Techniques (CAATs) among external auditors in Public Audit Firms in Jakarta.
Kevin Deniswara +4 more
doaj +1 more source
External auditors’ trust and perceived quality of interactions
Cogent Business & Management, 2022 The external auditor cooperates and communicates with the audit committee of a company to ensure effective external audit, including detection of material misstatements in financial statements. Trust is an important element to facilitate information exchange and cooperation.
Cheung, Kwok Yip, Lai, Chung Yee
openaire +4 more sources
Effective methods for detecting fraudulent financial reporting: practical insights from Big 4 auditors [PDF]
, 2023 Purpose Using a qualitative grounded theory approach, this study explores the methods experienced external auditors use to detect fraudulent financial reporting (FFR) during standard audits.
Omoteso, K., Kassem, R.
core +1 more source
The Impact of Individual Characteristics on External Auditors’ Whistleblowing Intentions [PDF]
حسابداری سلامت, 2018 Introduction: Following the dissolution of Arthur Andersen Firm, whistleblowing in professional ethics attracted specific attention and auditing was obliged to comply with its independent requirements more than ever and acted in favor of public benefits.
F. Saeedi +3 more
doaj +1 more source
External Auditors and Corporate Corruption: Implications for External Audit Regulators [PDF]
, 2016 The purpose of the current study is to examine the responsibility of external auditors in relation to corporate corruption and to highlight the implications of this for external audit regulators.
Kassem, Rasha +6 more
core +2 more sources
External auditors and clients: an investigation ofperceptions of value for money (VfM) audit practices inthe UK public sector [PDF]
, 2010 The aim of this Thesis is to to provide empirical explanations for the perceptions of external auditors and clients (professionals and Operational Managers in the UK Public Sector organisations), in regard to the Value for Money (VfM) audit’s ability to ...
Alwardat, Y.A.
core +1 more source
مجلة الدراسات الاجتماعية, 2018 The purpose of this study is to examine external auditor's independence related factors (IRF) associated with financial reporting fraud risk assessment (FRFRA). A quantitative instrument was used to measure FRFRA and IRF.
Sultan Ali Al-Sorihi
doaj +3 more sources
Cogent Business & Management, 2021 The objective of this study is to investigate the influence of workplace learning, organisational culture, personal characteristics, such as motivation to learn and self-efficacy on the information technology (IT) competency of external auditors.
Mokhtar Abdulhakim Alsabahi +2 more
doaj +1 more source
Financial Distress and Audit Report Lags: An Empirical Study in Korea
Gadjah Mada International Journal of Business, 2023 This study examines the association between a firm’s financial distress and audit report lags. Through this analysis, we intend to reveal whether auditors consider the clients’ financial distress when performing external audits.
Jihwan Choi, Hyung Ju Park
doaj +1 more source