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1-4 of 4
Keywords: assurance
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Journal Articles
Journal:
Current Issues in Auditing
Current Issues in Auditing (2024) 18 (1): P20–P25.
Published: 01 March 2024
...Meiting Lu; Roger Simnett; Shan Zhou SUMMARY Companies are increasingly reporting and assuring sustainability information. Once the decision to assure is made, a company must choose an assurance provider, but should the company use the same firm as its financial statement auditor or a different...
Journal Articles
Journal:
Current Issues in Auditing
Current Issues in Auditing (2023) 17 (1): P11–P18.
Published: 01 April 2023
... providing additional disclosures regarding a company’s cybersecurity efforts, with or without assurance, increases investment attractiveness. Absent assurance, voluntary disclosures about the nature and effectiveness of cybersecurity efforts are sufficient to increase investment attractiveness for companies...
Journal Articles
Journal:
Current Issues in Auditing
Current Issues in Auditing (2019) 13 (2): C1–C9.
Published: 01 March 2019
.... This paper describes how accountants are uniquely positioned to assist companies with these efforts in advisory and assurance capacities. We present a model of effective cybersecurity risk management and discuss how accountants' core competencies can add significant value in each of the model's five stages...
Journal Articles
Journal:
Current Issues in Auditing
Current Issues in Auditing (2012) 6 (1): A17–A30.
Published: 01 January 2012
...Jean C. Bedard; Steve G. Sutton; Vicky Arnold; Jillian R. Phillips SUMMARY The “expectations gap” refers to differences in views of auditors and users regarding the extent of assurance obtained from auditing procedures. One aspect of the expectations gap considered by prior research is whether...