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Keywords: auditing
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Journal Articles
Current Issues in Auditing (2022) 16 (1): A9–A17.
Published: 28 May 2021
... of Business, Center for Accounting Education, Washington, DC, USA; Tracey Walker, RSM, McLean, VA, USA; Ken Bouyer, EY, New York, NY, USA. Editor's note: Accepted by Denise Dickins. 1 1 2021 1 5 2021 2022 diversity public accounting collaboration auditing Black...
Journal Articles
Current Issues in Auditing (2020) 14 (1): A1–A9.
Published: 16 December 2019
..., through the lens of internal controls and external auditing. Examining the case information, SEC filings, and auditing guidance, students will gain an understanding of internal control issues related to BEC and critically think of ways to remediate or implement controls to reduce cybersecurity risk...
Includes: Supplementary data
Journal Articles
Current Issues in Auditing (2020) 14 (1): P1–P9.
Published: 07 November 2019
... factors auditors consider when auditing complex estimates: type of specialist to engage and relative estimate aggressiveness. In an experiment involving an alleged audit failure, jurors were less likely to find auditors negligent when the auditors consulted with a valuation specialist, but only when...
Journal Articles
Current Issues in Auditing (2019) 13 (2): A19–A29.
Published: 01 August 2019
... introduce two types (i.e., permissionless and permissioned) of blockchain and lay out their technological features. We further discuss implications of blockchain to auditing and elaborate on opportunities and challenges of the two types of blockchain to auditors. We conclude by making specific...
Journal Articles
Current Issues in Auditing (2017) 11 (2): A1–A22.
Published: 01 September 2017
...David C. Hay SUMMARY Audit fees are related to important ethical issues for auditors. There has been increasing research on audit fees recently, including research on potential ethical risks regarding audit fees, which helps to illuminate some of these professional issues. The International Ethics...
Journal Articles
Journal Articles
Current Issues in Auditing (2016) 10 (2): A38–A61.
Published: 01 May 2016
...Dana R. Hermanson; Richard W. Houston; Chad M. Stefaniak; Anne M. Wilkins SUMMARY This study examines the work environment in the audit division of large public accounting firms. Based on 18 semi-structured interviews (eight partners and ten staff auditors currently or recently employed by large...
Journal Articles
Current Issues in Auditing (2013) 7 (2): P16–P22.
Published: 01 July 2013
... confirmed multiple differences between haphazard samples and random samples, and suggest that haphazard sampling may not be a reliable substitute for random sampling. In the absence of effective remediation procedures, continued use of haphazard sampling may expose auditors to additional audit, legal...
Journal Articles