Suchergebnisse - "AUDITING standards"

Is the PCAOB enforcement approach aligned with its mandate? Perspectives of sanctioned auditors and former PCAOB enforcement staff.

Autoren: Cannon, Nathan Lamoreaux, Phillip Maksymov, Eldar et al.

Quelle: Contemporary Accounting Research. Jun2025, Vol. 42 Issue 2, p807-836. 30p.

Schlagwörter: *COMPLIANCE auditing, *AUDITING standards, *SMALL business, *INVESTOR protection, PROCEDURAL justice

Fraud, People and the 'Jammy Pants Audit': Implications for Auditing Regulators and Firms.

Autoren: Hermanson, Dana R.¹ (AUTHOR) dhermans@kennesaw.edu

Quelle: International Journal of Auditing. Oct2025, Vol. 29 Issue 4, p475-481. 7p.

Schlagwörter: *FRAUD, *AUDITING standards, *RISK-taking behavior, *AUDITING, *AUDITING laws, SOCIAL interaction, DECEPTION

Audit partner industry specialization and audit report lag: does changing in the audit reporting requirements matter?

Autoren: Mnif, Yosra Cherif, Imen

Quelle: Journal of Financial Reporting & Accounting (Emerald Group Publishing Limited). 2025, Vol. 23 Issue 4, p1745-1766. 22p.

Schlagwörter: *AUDITING standards, *AUDITORS, *REGRESSION analysis, ECONOMIC specialization

Prospective evaluation of a new audit standard: Expert rhetoric and flexibility in cost‐benefit analysis.

Autoren: Donahue, Stephanie Malsch, Bertrand

Quelle: Contemporary Accounting Research. Dec2024, Vol. 41 Issue 4, p2075-2098. 24p.

Schlagwörter: *AUDITING standards, *FINANCIAL statements, *INFORMATION processing, COGNITIVE flexibility, COGNITIVE bias

MORE HEAVY LIFTING AHEAD FOR AUDIT.

Autoren: Niesche, Christopher

Quelle: Acuity. Oct-Dec2025, Vol. 12 Issue 4, p56-59. 4p.

Schlagwörter: *AUDITING standards, *AUDITING, *STANDARDS, FRAUD investigation

TRANSFORMATIONS OF FINANCIAL AUDITING IN ROMANIAN UNDER THE IMPACT OF NEW EUROPEAN REGULATION.

Autoren: MIRABELA, FLOREA IANC MARIA LOREDANA, CIURLĂU

Quelle: Annals of 'Constantin Brancusi' University of Targu-Jiu. Economy Series / Analele Universităţii 'Constantin Brâncuşi' din Târgu-Jiu Seria Economie. Aug2025, Issue 4, p196-201. 6p.

Schlagwörter: *AUDITING, *AUDITING standards, *AUDITORS, *BANK examination, *DISCLOSURE laws, EUROPEAN Union law, EUROPEAN law

Geografische Kategorien: ROMANIA

Investigating ISA adaptation in a developing country context: the selective influence of Big Four affiliates.

Autoren: Ghattas, Peter Soobaroyen, Teerooven Marnet, Oliver

Quelle: Accounting Forum. Aug2025, Vol. 49 Issue 4, p830-853. 24p.

Schlagwörter: *AUDITING standards, *AUDITING of corporations, DEVELOPING countries

Geografische Kategorien: EGYPT

Board gender diversity and environmental, social and governance (ESG) disclosure: assessing the moderating role of country-level accountability and governance.

Autoren: Wasiuzzaman, Shaista Abdul Wahab, Effiezal Aswadi

Quelle: Pacific Accounting Review (Emerald Group Publishing Limited). 2025, Vol. 37 Issue 3, p420-454. 35p.

Schlagwörter: *AUDITING standards, *INDUSTRIAL clusters, *ACCOUNTING standards, GENDER nonconformity, PANEL analysis

Evaluasi Prosedur Audit Substantif Atas Kas dan Setara Kas: Studi Kasus Pada Perusahaan Teknologi Informasi di Indonesia.

Autoren: Meiliana, Zaneta Grace Fitriani, Desti

Quelle: Journal of Economic & Business UBS. sep/oct2025, Vol. 14 Issue 5, p1410-1419. 10p.

Schlagwörter: *CASH & cash equivalents, *AUDITING standards, *AUDITING procedures, *FINANCIAL management, *FINANCIAL statements, *LIQUIDITY (Economics), *INFORMATION technology industry, INDONESIANS

Geografische Kategorien: INDONESIA

Financial Reporting & Assurance Standards (FRAS) Canada Corner.

Quelle: Accounting Perspectives. Sep2025, Vol. 24 Issue 3, p861-865. 5p.

Schlagwörter: *AUDITING standards, *ACCOUNTING standards, *GOVERNMENT accounting, *FINANCIAL statements, QUALITY assurance standards, SUSTAINABLE development reporting

Geografische Kategorien: CANADA

The Cost of Auditing Service Performance Information.

Autoren: Chen, Xikai Scott, Tom

Quelle: International Journal of Auditing. Jul2025, Vol. 29 Issue 3, p454-474. 21p.

Schlagwörter: *AUDITING fees, *AUDITING standards, *ACCOUNTING standards, *INFORMATION assurance, *AUDITING

Silence of the CAMs: critical audit matters reporting and corporate financial misconduct.

Autoren: Liu, Chenyong Ryan, David Lawrence Tang, Wenye et al.

Quelle: Managerial Auditing Journal. 2025, Vol. 40 Issue 6, p852-877. 26p.

Schlagwörter: *AUDITING standards, *MISLEADING financial statements, *MATERIALITY (Accounting), *AUDIT risk, *FINANCIAL statements, HONESTY

Geografische Kategorien: UNITED States

Normas que cruzan FRONTERAS... pero no culturas. Una mirada crítica a la convergencia en auditoría internacional.

Autoren: Toro, Belen¹

Quelle: Técnica Contable y Financiera. sep2025, Issue 88, p122-135. 14p.

Schlagwörter: *AUDITING standards, *STANDARDS, *AUDITING, TRUST, COMPARATIVE studies

Geografische Kategorien: SPAIN

Uso de la inteligencia artificial en auditoria: riesgos y oportunidades. La POSICIÓN del supervisor.

Autoren: Samper, María¹

Quelle: Técnica Contable y Financiera. sep2025, Issue 88, p46-56. 11p.

Schlagwörter: *AUDITING standards, *ARTIFICIAL intelligence, *DATA security, *AUDITING, *BEST practices

Strengthening Public Sector Cybersecurity Audits: Leveraging NIST Standards for Supreme Audit Institutions.

Autoren: de Oliveira Teodoro, Thiago

Quelle: International Journal of Government Auditing. 2025 1st Quarter, Vol. 52 Issue 2, p65-68. 4p.

Schlagwörter: *AUDITING standards, *PUBLIC sector, *AUDITING, INTERNET security

Firma/Körperschaft: NATIONAL Institute of Standards & Technology (U.S.)

ديدگاه حسابرسان دربارة نحوة افشاي مسائل عمدة حسابرسي در گزارش حسابرس مستقل

Alternate Title: Auditors' Perspective on Disclosing Key Audit Matters in the Independent Auditor's Report.

Autoren: محسن ختن لو مهدي كاظمي علوم محمد نادري

Quelle: Accounting & Auditing Review. 2025, Vol. 32 Issue 2, p310-342. 33p.

Schlagwörter: *ACCOUNTANTS, *AUDITING standards, *FINANCIAL statements, *AUDITORS, *DISCLOSURE

AI governance and algorithmic auditing in financial institutions: Lessons from Singapore.

Autoren: Remolina, Nydia¹ (AUTHOR)

Quelle: Journal of Risk Management in Financial Institutions. Summer2025, Vol. 18 Issue 3, p261-275. 15p.

Schlagwörter: *AUDITING standards, *ARTIFICIAL intelligence, *INDUSTRIAL management, *FINANCIAL institutions, FRAUD investigation

إطار مقترح لمراجعة الأداء المناخي وأثره على القيمة المستدامة للمنشأة (دراسة اختبارية).

Alternate Title: Proposed Framework for Auditing Climate Performance and Its impact on the Sustainable Value of the Firm (Empirical Study).

Autoren: أمل عبد الفضيل عط¹ amalattiah4@gmail.com

Quelle: Financial & Business Studies Journal / Maǧallaẗ Al-Dirāsāt Al-Māliyyaẗ wa Al-Tiǧāriyyaẗ. Apr2025, Vol. 35 Issue 1, p142-228. 87p.

Schlagwörter: *AUDITING standards, *FINANCIAL performance, *OFFICES, *UNIVERSITY faculty, *AUDITING, RESEARCH personnel, ACCOUNTING students

Auditing Standards and Boards' Decisions about CEO Risk-Taking Incentives: Evidence from the PCAOB's Proposed Amendment to Auditing Standard No. 12.

Autoren: Balsam, Steven Mayberry, Michael A. Park, Hyun Jong

Quelle: Auditing: A Journal of Practice & Theory. May2025, Vol. 44 Issue 2, p1-26. 26p.

Schlagwörter: *AUDITING standards, *AUDIT committees, *FINANCIAL statements, *AUDITORS, STATISTICAL significance

Firma/Körperschaft: PUBLIC Company Accounting Oversight Board

Интеграция экологических критериев в аудит эффективности государственной инвестиционной политики Казахстана.

Alternate Title: Integration of environmental criteria into the performance audit of the state investment policy of Kazakhstan.
Экологиялық критерийлерді Қазақстанның мемлекеттік инвестициялық саясатының тиімділік аудитіне енгізу.

Autoren: Алимбек, А. Г. Вовк, В. Н.

Quelle: Economic Series of the Bulletin of the L.N. Gumilyov ENU. 2025, Issue 2, p265-280. 16p.

Schlagwörter: *AUDITING standards, *INVESTMENT policy, *SUSTAINABLE development, *PUBLIC investments, *ENVIRONMENTAL auditing