... organizations under the auditing standards from the AICPA and PCAOB. The study then discusses risks associated with the oracle's function of collecting, storing, transforming, and transmitting information, and proposes control objectives for auditors to consider when evaluating the information provided...

.../semi-private blockchain with Nakamoto's general characteristics and address the related audit domain for such transactions. We then take these design requirements for auditors and, using design science research (DSR), we consider the transaction processing and contracting contexts that match those...

...Yair Wand; Ron Weber ABSTRACT Controls must be changed when information systems are modified. Audit, assurance, and quality-control (AAQC) personnel must evaluate the reliability of controls in the new system versions. Based on Bunge (1977 , 1979 ) and Wand and Weber (1989a , 1990 ), we...

... for each audit client. Based on Silver's (1988 , 1990 ) decision-aid design principles and dilution effect research, we hypothesize that the presence of irrelevant task cues in an ICQ decision aid will negatively affect auditors' task performance and that task performance will be positively affected...

...Roger S. Debreceny; Glen L. Gray ABSTRACT A potentially important form of audit evidence is corporate email, which includes the background, intent, and outcome of managerial actions. Emails are semi-structured data, with known fields for sender, recipient, subject, and date, as well as the email...