...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...

...Meiting Lu; Roger Simnett; Shan Zhou SUMMARY Independent assurance of extended external reports (EER) is one of the most significant trends in today’s global assurance profession. When companies decide to purchase third-party assurance on EER, they need to decide whether to engage their financial...

... 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...

... 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...

... 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...

... and established history of providing assurance on the financial implications of various firm transactions and events, they are well positioned to audit the financial implications of transactions related to environmental initiatives. Moreover, as they have inside information and experience evaluating risks...

... of the Securities and Exchange Commission (SEC) in 2006. Under a voluntary AS4 audit, the auditor provides timely assurance about management's early remediation of a previously reported material weakness (MW) at a date after management has made their annual assessment of ICFR. However, despite regulators...

...Ryan J. Casey; Jonathan H. Grenier SUMMARY This paper provides an empirical examination of the corporate social responsibility (CSR) assurance market in the United States. Various constituencies have found this market puzzling, as the level of assurance significantly lags international levels...

..., 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...

... (CSR) reports depending on whether they are assured, and the type of assurance provider (professional accountants versus sustainability consultants). We further examine whether the perceived credibility differs for financial analysts from the different countries and whether results hold for companies...