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Keywords: assurance
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Journal Articles
Journal Articles
AUDITING: A Journal of Practice & Theory (2024) 43 (2): 1–18.
Published: 01 May 2024
...Elizabeth C. Altiero; Lisa Baudot; Mouna Hazgui SUMMARY We interviewed 30 assurance professionals in the United States regarding how and to what extent non-Big 4 firms incorporated technologies into assurance engagements during the COVID-19 pandemic. Informed by technology acceptance models, our...
Includes: Supplementary data
Journal Articles
Journal Articles
AUDITING: A Journal of Practice & Theory (2021) 40 (2): 107–132.
Published: 01 May 2021
... that may impact the use of XBRL data, followed by a discussion of how auditors use XBRL data and their potential role in the assurance of the data. We then present literature that uses meta and underlying XBRL data to examine financial statement characteristics and disclosure properties. Based...
Journal Articles
Journal Articles
AUDITING: A Journal of Practice & Theory (2019) 38 (2): 235–259.
Published: 01 May 2019
... assurance (CA), where the credibility-enhancing processes of the internal auditor, the external auditor, and the effectiveness of risk management and internal controls and processes are publicly reported by the company (audit committee). We identify the most appropriate setting currently available...
Journal Articles
AUDITING: A Journal of Practice & Theory (2018) 37 (4): 207–233.
Published: 01 November 2018
... from an established history of systematically gathering and evaluating client evidence ( Dittenhofer 1995 ; Watson and MacKay 2003 ; Ballou et al. 2012 ). Auditors are agents of the shareholders, providing assurance over the credibility of financial information on how management expends and reports...
Journal Articles
AUDITING: A Journal of Practice & Theory (2018) 37 (1): 1–19.
Published: 01 February 2018
... the benefits of the year-end audit. auditing assurance material weakness remediation internal controls PCAOB AS4 standard setting value of an audit demand and supply of auditing Driven by investor and public company demand, the Public Company Accounting Oversight Board (PCAOB) proposed...
Journal Articles
Journal Articles
AUDITING: A Journal of Practice & Theory (2013) 32 (Supplement 1): 323–351.
Published: 01 May 2013
..., particularly in areas regarding changes to the audit reporting model currently being considered, could lead to the improvement of the value relevance of auditor services, disclosures, and assurances. The clear interest by regulators and standard setters in such applied research should serve as a strong...
Journal Articles