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Keywords: assurance
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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
AUDITING: A Journal of Practice & Theory (2021) 40 (1): 73–89.
Published: 01 February 2021
... voluntary disclosure independence assurance Cybersecurity risk is increasingly viewed as one of the most significant challenges facing companies in the U.S. ( KPMG 2018 ; PwC 2019 ). Cybercrime can result in reputational damage, loss of intellectual property, disruption of business operations...
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
... reserved. 2018 assurance environmental performance fee firm value social responsibility Tobin's Q As environmental risks are increasingly becoming material financial risks, more and more organizations are embracing environmental initiatives as strategic imperatives ( Ernst & Young...
Journal Articles
AUDITING: A Journal of Practice & Theory (2018) 37 (1): 1–19.
Published: 01 February 2018
...: Accepted by Jennifer R. Joe, under the Senior Editorship of Jeffrey R. Cohen. August 2014 February 2017 © 2018 American Accounting Association. All rights reserved. 2018 auditing assurance material weakness remediation internal controls PCAOB AS4 standard setting value...
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