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Keywords: audit
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Journal Articles
Current Issues in Auditing (2024) 18 (1): P20–P25.
Published: 01 March 2024
... increase the likelihood of using the same provider. Companies using the same provider for both services benefit from higher financial statement audit quality without paying significantly higher audit fees. The findings of this research are useful for companies in deciding whether to employ their financial...
Journal Articles
Current Issues in Auditing 1–22.
Published: 08 December 2023
... of Accountancy and Information Sciences, University Heights, OH, USA. Editor’s note: Accepted by Editor Nicole S. Wright. 19 06 2023 08 11 2023 16 11 2023 2023 blockchain provenance ownership tangible asset nonfungible tokens audit CURRENT ISSUES IN AUDITING Vol...
Journal Articles
Current Issues in Auditing (2021) 15 (2): P27–P39.
Published: 11 May 2021
...Mark D. Sheldon SUMMARY This article summarizes “Auditing the Blockchain Oracle Problem” ( Sheldon 2021 ), which introduces auditors to the risks of having an irreversible business agreement codified on a blockchain using a short software program called a smart contract that relies on an oracle...
Journal Articles
Current Issues in Auditing (2020) 14 (1): A46–A58.
Published: 07 November 2019
...Nishani Edirisinghe Vincent; Anne M. Wilkins SUMMARY The novelty, ambiguity, and the lack of official guidance surrounding cryptocurrency transactions impose additional audit risks that should be considered during client acceptance and retention and planning audit procedures. We develop a four...
Journal Articles
Current Issues in Auditing (2019) 13 (1): A15–A29.
Published: 01 January 2019
...Mark D. Sheldon SUMMARY Blockchain is a disruptive technology that offers advantages to the audit profession such as transparency into all transactions, an immutable ledger, and the potential for real-time auditing. However, to realize these benefits, the profession must be prepared to gain...
Journal Articles
Current Issues in Auditing (2019) 13 (1): P7–P16.
Published: 01 December 2018
... in the financial statements may result in a restatement. In turn, the audit firm may lose the client, the auditor may lose their job, and investors may bring lawsuits against the firm ( Nelson 2009 ). The costs associated with being skeptical, on the other hand, are less obvious. Highly skeptical...
Journal Articles
Journal Articles
Current Issues in Auditing (2017) 11 (2): I1–I21.
Published: 01 September 2017
...James Hansen SUMMARY Three Homework Handouts are presented for use by instructors in undergraduate or graduate introductory audit courses. The Homework Handouts give students an opportunity to bridge the material they are learning in class to real-world situations they may be facing...
Includes: Supplementary data
Journal Articles
Current Issues in Auditing (2015) 9 (1): P10–P16.
Published: 01 November 2014
...Danielle R. Lombardi; Rebecca Bloch; Miklos A. Vasarhelyi SUMMARY Audited financial statements are intended to be timely and useful in decision making. To remain a valuable and relevant service, auditing must find a way to evolve. This paper summarizes a recent study (“The Future of Audit...