Results 81 to 90 of about 239,385 (301)
, 2005 This paper examines an assignment where students taking either an introductory auditing students or an accounting communications course interview a client to gain an understanding of internal control and the interview process.
Akers, Michael D., Yahr, Robert
core +3 more sources
Prioritizing Feasible and Impactful Actions to Enable Secure AI Development and Use in Biology
Biotechnology and Bioengineering, EarlyView.ABSTRACT As artificial intelligence continues to enhance biological innovation, the potential for misuse must be addressed to fully unlock the potential societal benefits. While significant work has been done to evaluate general‐purpose AI and specialized biological design tools (BDTs) for biothreat creation risks, actionable steps to mitigate the risk
Josh Dettman +4 more
wiley +1 more source
Discover DataThis study conducts a bibliometric analysis of digital technologies in internal auditing from 1980 to 2024, focusing on research trends and key developments.
Zulkiffly Baharom
doaj +1 more source
Accounting Strategy of a Company as a Factor in the Management of Business Value
Учёт. Анализ. Аудит, 2019 The article deals with the features of formation of the accounting strategy of the company as a factor in the management of business value. From the point of view of financial theory, the indicative financial strategy depends on the content of the ...
SVETLANA V. Ponomareva
doaj +1 more source
THE VERACITY OF THE ERM IMPLEMENTATION: AN INTERNAL AUDITING PERSPECTIVE [PDF]
The internal audit profession has become a focal point after the collapse of various giant corporations. The primary research objective of the study is to investigate the extent of the internal auditors’ roles in the implementation of the Enterprise Risk
Asmah Abdul Aziz +5 more
core
The Case for Continuous Auditing of Management Information Systems [PDF]
, 2012 In the wake of the recent financial crisis, increasing the effectiveness of auditing has weighed heavily on the minds of those responsible for governance.
Davis, Robert E.
core
Can Hybrid Organisations Solve the Paradox of the Triple Bottom Line, and Does It Need Solving?
Business Strategy and the Environment, EarlyView.ABSTRACT This study investigates how B Corp certification enables hybrid organisations to integrate competing institutional logics of market and social purpose. Through a two‐stage qualitative design combining cross‐sector interviews with B Corps and an in‐depth case study, with a total of 30 participants, we analyse how certification supports hybrid ...
Ruth Cherrington +3 more
wiley +1 more source
Convergence towards internal audit effectiveness in the BRICS Countries
Journal of Economic and Financial Sciences, 2016 Internal auditing has been called upon to enhance its value proposition for organisations and one way of doing this is to demonstrate its effectiveness.
Karin Barac +2 more
doaj +1 more source
Risky or rigorous? Developing trustworthiness criteria for AI‐supported qualitative data analysis
Anatomical Sciences Education, EarlyView.
Michelle D. Lazarus +4 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the impact of firm‐level climate risk on stock price informativeness (SPI) through the integrated lens of stakeholder–shareholder theory. Using a global unbalanced panel of 73,770 firm‐year observations across 38 countries (2000–2020), we find that higher carbon emissions significantly reduce SPI, reflecting increased ...
Rawinder Kaur +4 more
wiley +1 more source