Zobrazeno 1 - 8
of 8
pro vyhledávání: '"Nicolae Măgdaș"'
Publikováno v:
Audit Financiar, Vol 20, Iss 165, Pp 147-157 (2022)
Auditor-client relationship is a multifaceted interaction between the two parties, defined and influenced by several factors. This research delimitates and summarizes the eight relevant factors in literature in order to analyze them, as opposed to mo
Externí odkaz:
https://doaj.org/article/e64c87e84f5f444499ed2515c5bff081
Publikováno v:
Journal of Business Economics and Management, Vol 25, Iss 6 (2024)
Digitalization is a challenge of the current environment, and the digital transition has extended to the audit profession. It affects the technology used by clients and the pressure on auditors by audit regulations to apply and use computer-assisted
Externí odkaz:
https://doaj.org/article/3325c85c4d73478c8ec9fc7788742440
Publikováno v:
CECCAR Business Review, Vol 5, Iss 4, Pp 56-67 (2024)
The progressive integration of artificial intelligence (AI) into accounting and business information technology harbours both promising opportunities and significant risks, particularly with regard to ethical issues. By imitating human cognitive skil
Externí odkaz:
https://doaj.org/article/8e97b09d8f284d04ac53b5b562b37029
Autor:
Melinda Timea Fülöp, Dan Ioan Topor, Constantin Aurelian Ionescu, Javier Cifuentes-Faura, Nicolae Măgdaș
Publikováno v:
Journal of Business Economics and Management, Vol 24, Iss 2 (2023)
Due to the progress of digitization and the associated use of artificial intelligence in the economic and especially the accounting field, the cooperation between man and machine is becoming increasingly prominent in society. The objective of this re
Externí odkaz:
https://doaj.org/article/28905290caa04a1895c6506e4ae7eeaa
Publikováno v:
Annales Universitatis Apulensis Series Oeconomica. 1:32-39
Corporate failures and financial scandals are a phenomenon that emerged long before the 21st century. Different scandals around the globe spread over the last decades, such as Enron, Parmalat and WorldCom have interested the stakeholders to question
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::1940f40d82463f2de31428f4abc90ef5
https://doi.org/10.29302/oeconomica.2019.21.1.3
https://doi.org/10.29302/oeconomica.2019.21.1.3
Publikováno v:
Audit Financiar, Vol 20, Iss 2(174), Pp 360-368 (2024)
The proposed study expresses some considerations about the digital transition in the accounting profession, especially its metaverse aspects. The main reason for this investigation is the importance of the topic in a world that is constantly changing
Externí odkaz:
https://doaj.org/article/cfcdacaf908f4e3482a254080b5ceb12
The chapter brings forward the discussion of how the level of accounting and audit knowledge has an impact on how stakeholders understand the audit mission, the auditor's responsibilities, and the message conveyed by the audit report, even when consi
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::057360c499d66de4fee45423b2c602e8
https://doi.org/10.4018/978-1-7998-0178-8.ch011
https://doi.org/10.4018/978-1-7998-0178-8.ch011
The responsibility of auditors is a controversial topic that has brought much debate amongst academics and experts alike in recent years. This chapter's aim is to set the framework in which audit reporting exists: part of the wider landscape of corpo
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::950aea147cfa683fe9b8df4dc6693844
https://doi.org/10.4018/978-1-7998-0178-8.ch014
https://doi.org/10.4018/978-1-7998-0178-8.ch014