Results 271 to 280 of about 252,340 (344)

Multimodal anti fraud education improves cognitive emotional and behavioral engagement in older adults. [PDF]

Sci Rep
Zhou YB, Bu YR, Bao Q, Zhao HJ.
europepmc   +1 more source

Reporting Control Deficiencies in Repeat Internal Audit Engagements*

Accounting Perspectives, Volume 24, Issue 1, Page 7-20, March 2025.
ABSTRACT This study examines the reporting of control deficiencies in repeat internal audit engagements. Experienced internal auditors were presented with a hypothetical case in which they were asked about the likelihood of reporting an internal control deficiency discovered last year but which was, “through an oversight,” not reported to company ...
Michael Favere‐Marchesi
wiley   +1 more source

The analysis of fraud detection in financial market under machine learning. [PDF]

Sci Rep
Jin J, Zhang Y.
europepmc   +1 more source

Analisis Fraud Diamond Terhadap Fraudulent Financial Statement Menggunakan Beneish M-Score Model Pada Perusahaan Manufaktur Subsektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2020-2023

Mohammad Hakemal Haikal Harfaz, Maryati Rahayu, Jayanti Apri Emarawati   +2 more
openalex   +2 more sources

A Structured Review of Research‐Informed Instructional Strategies to Support CPA Enabling Competencies in Future Accountants*

Accounting Perspectives, Volume 24, Issue 1, Page 189-249, March 2025.
ABSTRACT CPA enabling competencies underpin the human skills and professional values that all future accountants should possess. Nevertheless, to date, the discourse is limited within the scholarship of teaching and learning on how to best inculcate these competencies in future accountants.
Sanobar Siddiqui
wiley   +1 more source

A Commentary on Post‐Pandemic Challenges and Opportunities for the Accounting Profession: Insights from a Systematic Literature Review*

Accounting Perspectives, Volume 24, Issue 1, Page 157-188, March 2025.
ABSTRACT This empirically grounded commentary explores the impacts of the COVID‐19 pandemic on the strategic direction of Canada's accounting profession and highlights opportunities and challenges that lie ahead in the post‐pandemic era. We undertake a systematic literature review using deductive and inductive approaches within both the academic ...
Merridee Bujaki, Irfan Butt, Camillo Lento, Patricia Meredith, Sara Wick   +4 more
wiley   +1 more source

Exponentially increasing competition is exposing flaws in the current system of selection for specialty training. [PDF]

Future Healthc J
Aveyard B, Asbridge S.
europepmc   +1 more source

Evidence About Discipline Committees and Professional Misconduct of Auditors*,‡

Accounting Perspectives, EarlyView.
ABSTRACT Self‐regulating professions establish professional discipline processes to determine whether members' behavior falls short of expectations outlined in their respective codes of conduct and to determine appropriate sanctions when necessary. From an auditing perspective, audit quality is of primary interest to audit researchers, yet few prior ...
Devan Mescall, Regan N. Schmidt, Michael J. Wynes   +2 more
wiley   +1 more source

The WeDDa framework for preventing smishing and vishing using protocol agnostic cryptographic trust. [PDF]

Sci Rep
Salem MFM, Hamad EKI, El-Bendary MAM.
europepmc   +1 more source

Artificial Intelligence and Auditing: A Bibliometric Study Intelligence artificielle et audit : étude bibliométrique

Accounting Perspectives, EarlyView.
ABSTRACT Artificial intelligence (AI) tools are used to assist auditors in analyzing large amounts of data, automating audit tasks, and identifying risks and opportunities. AI can help improve the efficiency and accuracy of the auditing process as well as create value for both audit firms and their clients.
Nicolas Epelbaum, Patricia Jackson Farrell   +1 more
wiley   +1 more source