... technology material weaknesses literature review Information technology (IT) does matter. This statement implies that IT is of critical importance to organizations and financial reporting systems, and is the position held by many in the academic and business worlds. However, some still wonder...

... literature on audit partners, discusses some concerns with certain aspects of the literature, and provides some suggestions for future research. June 2017 October 2017 audit partners auditing literature review research opportunities Recent years have witnessed a boom in archival...

... from seminar participants Brent Daulton, Xin Geng, Han Jin, and James Neville. July 2013 May 2014 2014 asset misappropriation fraud fraudulent financial reporting literature review To further academic research, facilitate the development of auditing standards...

... an academic perspective on the initial PIR of FIN 48. In particular, we demonstrate the role of the academic literature using the FIN 48 literature review prepared as part of the PIR process. December 2012 February 2014 2014 FIN 48 post-implementation review literature review...