...Jerry R. Strawser SYNOPSIS This study examines whether the format of audit reports on financial statements and internal control over financial reporting (ICFR) changes in response to the disclosure of one or more material weaknesses in ICFR. The results indicate that (1) reporting format changes...

... Alston Roberts, University of Virginia, McIntire School of Commerce, Charlottesville, VA, USA. 04 01 2024 04 01 2024 2024 accounting profession diversity equity reporting Diversity, equity, inclusion and belonging (DEIB) is increasingly at the center of organizational...

... within ERM involves the extent to which risk reports should be assessed qualitatively or measured quantitatively (Risk and Insurance Management Society [RIMS] 2012). In many settings, quantitative reports are used and appear to be preferred due to their precision. Additional research suggests, however...

... enterprise data ecosystem storage analytics standards reporting audit judgment The term Big Data is fairly new but seems to be applied in almost every area of human activity at the moment. It is not defined in the rigorous meaning of the word, and it is usually used under the assumption...