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Keywords: external audit
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Journal Articles
AUDITING: A Journal of Practice & Theory 1–21.
Published: 27 October 2023
... Krishnan. 19 05 2023 11 09 2023 25 09 2023 2023 audit committee literature synthesis corporate governance board of directors external audit financial reporting AUDITING: A JOURNAL OF PRACTICE & THEORY Vol. XX, No. XX MONTH YEAR pp. 1 21 American Accounting Association...
Journal Articles
AUDITING: A Journal of Practice & Theory (2017) 36 (4): 1–27.
Published: 01 November 2017
... for the external auditor to utilize advanced analytics. This paper first positions the need for the external audit profession to move toward Big Data and audit analytics. It then reviews the regulations regarding audit evidence and analytical procedures, in contrast to the emerging environment of Big Data...
Journal Articles
AUDITING: A Journal of Practice & Theory (2013) 32 (Supplement 1): 251–286.
Published: 01 May 2013
...., revenue recognition versus payroll), and the types of tests to be relied upon within these task environments, is not completely understood. Finally, we find that there is a paucity of research concerning the effects of EAs' reliance on IAF in terms of external audit quality. external audit internal...