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Keywords: objectivity
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Journal Articles
Current Issues in Auditing 1–11.
Published: 27 December 2024
... might also result in wider benefits for audit firms, as audit firms can leverage this technology to reinforce perceived objectivity and trust in the audit. This article summarizes a recent study by Libby and Witz (2024) that finds that the use of AI can help mitigate auditor liability by limiting...
Journal Articles
Current Issues in Auditing (2015) 9 (2): C1–C7.
Published: 01 May 2015
..., this paper examines whether such reliance is achieved at the expense of audit effectiveness. Specifically, this commentary questions whether conformity with AS5 is advisable given that changes in auditor/client relationships may have impacted internal and external auditor objectivity. Research has...
Journal Articles
Current Issues in Auditing (2011) 5 (2): P9–P14.
Published: 01 December 2011
... with their employers (audit clients) influence their objectivity. Stefaniak et al. (2012 ) found, in a case concerning an internal control issue, that when internal auditors are more attached to their employers, they are more conservative when control issues. Conversely, when external auditors are more attached...