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Keywords: nonfinancial information
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Journal Articles

Evaluating the Use of International Standards for Assurance Engagements by Nonaccounting Practitioners

Qingling Irene Ge, Roger Simnett, Shan Zhou
Journal: AUDITING: A Journal of Practice & Theory
AUDITING: A Journal of Practice & Theory (2024) 43 (1): 101–124.
https://doi.org/10.2308/AJPT-2020-133
Published: 01 February 2024
.... Schroeder, under the Senior Editorship of Jayanthi Krishnan. 07 12 2020 23 06 2023 29 06 2023 2024 nonaccounting practitioners assurance standards nonfinancial information ethics quality control ISAE In building trust and responding to changing stakeholder...
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Journal Articles

On the Use of Consumer Tweets to Assess the Risk of Misstated Revenue in Consumer-Facing Industries: Evidence from Analytical Procedures

Andrea M. Rozario, Miklos A. Vasarhelyi, Tawei Wang
Journal: AUDITING: A Journal of Practice & Theory
AUDITING: A Journal of Practice & Theory (2023) 42 (2): 207–229.
https://doi.org/10.2308/AJPT-2020-078
Published: 01 May 2023
... to better understand the impact of this information on auditor risk assessments. When aggregated at the firm-level, consumer-generated tweets provide a significant empirical edge over other types of external nonfinancial information, which are generally relevant at the industry-level. For example, auditors...
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Includes: Supplementary data