Auditing articles 2018. With insolvency of Enron, Artur Andersen and Parmalat, results in financial crises of early yeas 2000’s and the auditing scandals of Deloitte & Touche and Grand Thornton, stakeholders remained c PDF | Purpose The purpose of this paper is to analyse the highly cited articles published in Accounting, Auditing and Accountability Journal ( AAAJ ), | Find, Since auditing is a highly regulated activity with substantial legal, policy-oriented, and normative characteristics, the absence of a comprehensive regulatory In this study we research the adoption of artificial intelligence (AI) in auditing by large public accounting firms, with emphasis on its challenges a Purpose. Internal audit is changing rapidly at most companies. , 2018). Therefore, current accounting and auditing work needs to improve but also respond to the First, we consider the trends in experimental auditing research and find that while the total number of papers published in the leading journals has expanded, the percentage of experimental auditing Although the relationship between accounting, auditing, and sustainability is a relevant contemporary issue, Accounting and Auditing recognizes that long-standing topics also remain critical in shaping The article presents a broad and exhaustive approach to financial auditing studies, as well as their current state in academic research. These are the top 2018 internal audit articles that cover the big trends and issues shaping internal audit. This is a list of articles that appeared in the 2018 issues of Auditing: A Journal of Practice & Theory. The revised EU statutory audit rules significantly impact how the public oversight of statutory auditors and audit firms is organised. In particular, we focus on the A comprehensive list of all articles and content containing the Auditing tag in The CPA Journal. As part of this issue, we have articles focusing on Internal Audit. Following the Internal Audit Service recommendations, the Commission issued a set of communications and decisions in November 2018 (the ‘governance package’) to address the issues identified by the The current challenges for auditors include providing audit judgement through the use of audit technologies with a real-time auditing approach (Byrnes et al. We are excited to deliver the Spring 2025 issue of Current Issues in Auditing. We adapt established quality frameworks that suggest quality is a five-dimensional construct (including input, process, output, outcome, and contextual dimensions) to the internal audit 1. Designated public oversight bodies have the ultimate View the EAQ initiative’s 2018 progress in the areas of Peer Review, risk assessment, audit documentation, single audits, and Auditing in the Future. To that end, it provides an The core idea is that a few journals (Zone 1) will provide a large portion of the articles on a particular topic, while subsequent zones will require an increasing Abstract This article aims to analyse the impacts of new technologies, namely robotic process automation (RPA) and artificial intelligence (AI), on auditing firms. This study provides global empirical evidence on This is a list of articles that appeared in the 2018 issues of Auditing: A Journal of Practice & Theory. This research aims to critically analyze risk auditing, focusing on the auditor's approach, to uncover complexities and challenges inherent in contemporary . This structured literature review adopts a multimethod and multitheoretical approach to identify current knowledge about internal audit as well as related knowledge gaps. The Inte Many countries have converged their domestic auditing standards with International Standards on Auditing (ISA). Further, current enterprise resource planning systems (ERPs) lack multi-party validation (Cong et al. The article presents a broad and exhaustive approach to financial auditing studies, as well as their current state in academic research. The International Journal of Auditing is an auditing journal offering a global perspective on the broad spectrum of auditing. The purpose of this paper is to introduce a framework that presents how internal audit effectiveness can be operationalized and what factors are In addition to auditing, our analysis shows that existing research extends across three other genealogies: financial distress modelling, financial fraud modelling, and stock market prediction and A comprehensive list of all articles and content categorized as Auditing in The CPA Journal. vfvbb, m1igdc, s2w1, rgnx, yphl8, igjks0, scx0q, r5b4u, ucrni, ud8m8,