Zobrazeno 1 - 10
of 454
pro vyhledávání: '"professional skepticism."'
Autor:
Shirowzhan, Hani, Fakhari, Hossein
Publikováno v:
Managerial Auditing Journal, 2024, Vol. 39, Issue 7, pp. 821-842.
Externí odkaz:
http://www.emeraldinsight.com/doi/10.1108/MAJ-04-2024-4317
Autor:
Delia DELIU
Publikováno v:
Audit Financiar, Vol 22, Iss 4(176), Pp 724-741 (2024)
Artificial Intelligence (AI) has revolutionized various industries by learning from data, mimicking human behavior, and making autonomous decisions. However, despite AI's advancements in data processing and decision-making, it cannot fully replicate
Externí odkaz:
https://doaj.org/article/0e0af7a0d7c94a438a15d3d17a5dfaa5
Autor:
Kelly, Martin, Larres, Patricia
Publikováno v:
Journal of Accounting Literature, 2023, Vol. 47, Issue 1, pp. 222-243.
Externí odkaz:
http://www.emeraldinsight.com/doi/10.1108/JAL-07-2023-0122
Autor:
Hager Ennar, Salma Damak-Ayadi
Publikováno v:
Contabilitate şi Informatică de Gestiune, Vol 23, Iss 3, Pp 596-615 (2024)
Research Question: What is the impact of professional skepticism on auditors' judgment across varying levels of control risk? Motivation: Professional skepticism has attracted the attention of various regulators, practitioners, and researchers. Howe
Externí odkaz:
https://doaj.org/article/15590744b02841b989775f9b876e508e
Autor:
Zulia Hanum
Publikováno v:
Jurnal Akuntansi, Vol 28, Iss 2, Pp 319-339 (2024)
Numerous instances of Fraud frequently arise within various companies, often stemming from lapses in the professional ethics of auditors. This research explores fraudulent activities by examining the impact of auditor experience, capabilities, and pr
Externí odkaz:
https://doaj.org/article/a8ee448ce7dc412d83b3b92eb993ab2a
Akademický článek
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Publikováno v:
Asian Review of Accounting, 2023, Vol. 32, Issue 1, pp. 91-119.
Externí odkaz:
http://www.emeraldinsight.com/doi/10.1108/ARA-12-2022-0284
Autor:
Adikaram, Ruwan, Higgs, Julia
Publikováno v:
Managerial Auditing Journal, 2024, Vol. 39, Issue 1, pp. 71-110.
Externí odkaz:
http://www.emeraldinsight.com/doi/10.1108/MAJ-08-2022-3653
Autor:
Reem Essam Bedeir
Publikováno v:
Future Business Journal, Vol 10, Iss 1, Pp 1-19 (2024)
Abstract This study hypothesizes that distracted auditors affect audit quality. As a result of resources scarcity, auditors pay more attention to financially distressed audit clients rather than non-financially distressed audit clients at the same au
Externí odkaz:
https://doaj.org/article/ee791d9994cd4176a900223eb46981ba
Publikováno v:
Jurnal Akuntansi, Vol 28, Iss 1, Pp 40-60 (2024)
This research investigates the impact of auditor independence and professional scepticism on audit quality, focusing on audit fees as a moderating factor in Makassar City's public accounting firms. The study employs census sampling, involving 39 audi
Externí odkaz:
https://doaj.org/article/dbe66b595cda4b0d9505337068c7b248