Zobrazeno 1 - 10
of 11
pro vyhledávání: '"Danielle R. Lombardi"'
Publikováno v:
Journal of Information Systems. 37:109-141
The increased development and use of automated and cognitive technologies at the Global Six, in conjunction with the increased availability of data and various levels of data structure, may exacerbate auditor judgment bias or give rise to new biases.
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::e7649f5abb6f2aa61d7d9c4329f7357e
https://doi.org/10.2308/isys-2020-079
https://doi.org/10.2308/isys-2020-079
Publikováno v:
Communications of the Association for Information Systems. 48:433-455
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::9a7d8a47e31f2dd4b9df344811cf2a08
https://doi.org/10.17705/1cais.04839
https://doi.org/10.17705/1cais.04839
Publikováno v:
Communications of the Association for Information Systems. :316-330
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::5cf91dcf06b91392cd603df98a037bdf
https://doi.org/10.17705/1cais.04614
https://doi.org/10.17705/1cais.04614
Publikováno v:
Journal of Computer Information Systems. 61:328-344
IT operational risk refers to any threat that could lead to the inappropriate modification, lack of availability, destruction, or theft of IT assets. This paper presents a real-world teaching case ...
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::f6b867b27524dd482caecc37a01daa39
https://doi.org/10.1080/08874417.2019.1647767
https://doi.org/10.1080/08874417.2019.1647767
Publikováno v:
Information Systems Management
A negative consequence of the COVID-19 pandemic has been the major contraction of the economy. In the United States, this has resulted in a significant reduction in sales tax revenues for most stat...
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::b22cd7f9771537a83f3447e3c876d8ac
Publikováno v:
Advances in Accounting. 35:1-7
Despite a move towards convergence between principles-based International Financial Reporting Standards (IFRS) and rules-based U.S. GAAP, and the likelihood that many foreign affiliates of U.S. firms use IFRS, little research has examined whether Uni
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::28bd01f3f9e26e1c6eb413e80ea7c07c
https://doi.org/10.1016/j.adiac.2016.04.004
https://doi.org/10.1016/j.adiac.2016.04.004
Publikováno v:
Accounting Horizons. 29:451-468
SYNOPSIS This paper addresses information processing weaknesses and limitations that can impede the effective use and analysis of Big Data in an audit environment. Drawing on the literature from psychology and auditing, we present the behavioral impl
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::f8af5016cffa95eae71da287c20a229d
https://doi.org/10.2308/acch-51023
https://doi.org/10.2308/acch-51023
Publikováno v:
Journal of Emerging Technologies in Accounting. 11:83-98
This case investigates the benefits and challenges that come with implementing continuous controls monitoring (CCM). CCM has been considered by the audit and information systems professions for years. However, a primary problem entails how to effecti
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::20ee1c0ca62426e151765e33e8d34cb9
https://doi.org/10.2308/jeta-51006
https://doi.org/10.2308/jeta-51006
Publikováno v:
Current Issues in Auditing. 9:P10-P16
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,” Lombardi, Bl
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::bbb02dd39c501e0fc77b6a0371643f07
https://doi.org/10.2308/ciia-50988
https://doi.org/10.2308/ciia-50988
Autor:
Hossein Nouri, Danielle R. Lombardi
Publikováno v:
Accounting Historians Journal. 36:81-112
This paper presents the progress of auditor independence from a textbook perspective during the 20th century and into the present. It analyzes the multiple editions of Auditing Theory and Practice by Robert Montgomery. The lengthy time span of these
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::bc8fa7315f532ad438953db5bd1cc98b
https://doi.org/10.2308/0148-4184.36.1.81
https://doi.org/10.2308/0148-4184.36.1.81