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How audit effort affects audit quality: An audit process and audit output perspective
China Journal of Accounting Research, 2020 Using a unique dataset of audit days in China from 2006 to 2011, this paper examines the relationship between audit effort and audit quality from the perspective of audit process and audit output.
Tu-Sheng Xiao, Chunxiao Geng, Chun Yuan
exaly +2 more sources
Earnings management and corporate governance: the role of the board and the audit committee
Journal of Corporate Finance, 2003 Wallace N Davidson
exaly +2 more sources
COMMUNICATING IT AUDIT FINDINGS: STRATEGIES FOR EFFECTIVE STAKEHOLDER ENGAGEMENT
Computer Science & IT Research Journal, 2023 This research paper explores the intricate realm of communicating IT audit findings, focusing on strategies for effective stakeholder engagement. The significance of IT audits in the contemporary digital landscape is underscored, emphasizing the need to ...
Monisola Oladeinde +4 more
semanticscholar +1 more source
Outsider Oversight: Designing a Third Party Audit Ecosystem for AI Governance [PDF]
AAAI/ACM Conference on AI, Ethics, and Society, 2022 Much attention has focused on algorithmic audits and impact assessments to hold developers and users of algorithmic systems accountable. But existing algorithmic accountability policy approaches have neglected the lessons from non-algorithmic domains ...
Inioluwa Deborah Raji +3 more
semanticscholar +1 more source
The Impact of IT Application Control on the quality of the Audit Evidence: An Application Example
Muhasebe Enstitüsü Dergisi, 2022 In recent years, firms have started to invest millions of dollars on information technologies for a number of reasons, such as managing their operations more effectively, expanding trade channels, and preventing fraudulent activities.
Nabi Küçükgergerli +1 more
doaj +1 more source
ANALYZING THE ROLE OF ARTIFICIAL INTELLIGENCE IN IT AUDIT: CURRENT PRACTICES AND FUTURE PROSPECTS
Computer Science & IT Research Journal, 2023 This research paper explores the integration of Artificial Intelligence (AI) into Information Technology (IT) audits, analyzing current practices, training requirements, and prospects.
U. Iwuanyanwu +4 more
semanticscholar +1 more source
BIG DATA SUPPORT FOR PROJECT MANAGEMENT IN THE CONDITIONS OF WAR: THE EXPERIENCE OF UKRAINE
International Journal of Innovative Technologies in Economy, 2023 The article contains a review of the unique Ukrainian experience of launched and implemented projects in the conditions of a global risk, i. e. the war. It is highlighted that the large-scale invasion of the Russian Federation on the Ukrainian territory ...
Horobets Olena, Motuzka Olena
doaj +1 more source
Prisma Sains: Jurnal Pengkajian Ilmu dan Pembelajaran Matematika dan IPA IKIP Mataram, 2023 Information technology has an important role in carrying out company management activities. It is important that information technology is managed properly so that no risks arise that could endanger the company.
Rizky Handayani +2 more
doaj +1 more source
AI Documentation: A path to accountability
Journal of Responsible Technology, 2022 Artificial Intelligence (AI) promises huge potential for businesses but due to its black-box character has also substantial drawbacks. This is a particular challenge in regulated use cases, where software needs to be certified or validated before ...
Florian Königstorfer, Stefan Thalmann
doaj +1 more source
Is artificial intelligence improving the audit process?
Review of accounting studies, 2022 How does artificial intelligence (AI) impact audit quality and efficiency? We explore this question by leveraging a unique dataset of more than 310,000 detailed individual resumes for the 36 largest audit firms to identify audit firms’ employment of AI ...
A. Fedyk +3 more
semanticscholar +1 more source