Search Results - "Auditing procedures"

The Influence of Inspection Findings Emphasis on Auditor Mindsets and Judgments in Audits of Complex Estimates.

Authors: Tegeler, Amy C.¹ (AUTHOR)

Source: Behavioral Research in Accounting. Spring2026, Vol. 38 Issue 1, p185-204. 20p.

Are All Auditors the Same? KAM Topic Selection and Audit Procedure Choices in the United Kingdom.

Authors: Chiu, Peng-Chia Wu, Donghui Xue, Jing et al.

Source: Journal of International Accounting Research. Spring2026, Vol. 25 Issue 1, p45-77. 33p.

Auditor Response to Significant Disruption: Evidence from COVID-19 Lockdowns.

Authors: Newton, Nathan J. Song, Zilong Wang, Jiaxin et al.

Source: Auditing: A Journal of Practice & Theory. Feb2026, Vol. 45 Issue 1, p157-183. 27p.

Challenges in Global Group Audits: Evidence from Component Audit Leaders.

Authors: Gold, Anna Trotman, Andrew J.

Source: Accounting Horizons. Mar2026, Vol. 40 Issue 1, p37-47. 11p.

Challenges for Leveraging Explainable Artificial Intelligence in Audit Procedures.

Authors: Gu, Hanchi Duan, Huijue Kelly Vasarhelyi, Miklos A.

Source: Journal of Emerging Technologies in Accounting. Spring2026, Vol. 23 Issue 1, p59-70. 12p.

An Exploratory Study on Auditing Standards for Embracing New Technologies: Remote Inventory Observation.

Authors: Yoon, Yangin Duan, Huijue Kelly Hsieh, Sheng-Feng

Source: Journal of Emerging Technologies in Accounting. Spring2026, Vol. 23 Issue 1, p157-173. 17p.

Does Discussing Audit Procedures in Critical Audit Matter Calibrate Financial Reporting Risk Assessments?

Authors: Boo, El'fred Low, Kin Yew Shankar, Premila Gowri et al.

Source: Accounting Horizons. Jun2025, Vol. 39 Issue 2, p19-31. 13p.

The Bayesian Approach to Audit Evidence: Quantifying Statistical Evidence Using the Bayes Factor.

Authors: Derks, Koen de Swart, Jacques Wagenmakers, Eric-Jan et al.

Source: Auditing: A Journal of Practice & Theory. Feb2025, Vol. 44 Issue 1, p55-71. 17p.

CAUSES OF SECURITY VULNERABILITIES IN DeFi PLATFORMS AND PROPOSED SOLUTIONS.

Alternate Title: DeFi PLATFORMLARINDAKİ GÜVENLİK AÇIKLARININ NEDENLERİ VE ÇÖZÜM ÖNERİLERİ.

Authors: KARABAY, Batuhan batuhan_karabay@hotmail.com

Source: Bulletin of Accounting & Finance Reviews / Muhasebe ve Finans İncelemeleri Dergisi. nis2026, Vol. 9 Issue 1, p42-54. 13p.

Effect of Information and Communication Technology on Audit Findings Accuracy: Evidence from Audit Firms in Southwest Nigeria.

Authors: Nurudeen, Abdulfatai Olanrewaju Rahman-Maku, Modinat Bolanle Tonade, Mukaila Abiola

Source: Journal of Entrepreneurship & Business. Mar2026, Vol. 14 Issue 1, p25-38. 14p.

Dynamic Audit Solution—The Future of Audit.

Authors: Kinsley Wright, Jessie¹ (AUTHOR)

Source: Current Issues in Auditing. Spring2026, Vol. 20 Issue 1, pC1-C6. 6p.

Authors: Sims, Luke A.¹

Source: Journal of Accountancy. Jul2026, p34-44. 11p.

Subject Terms: *Legal compliance, *Auditing procedures, *Property rights, *Compliance auditing, *Disclosure, *Auditing, Amnesty

Integrating Process Mining and Machine Learning for Advanced Internal Control Evaluation in Auditing.

Authors: Duan, Huijue Kelly Vasarhelyi, Miklos A. Codesso, Mauricio

Source: Journal of Information Systems. 2025, Vol. 39 Issue 1, p55-75. 21p.

Time Out: Auditor Perceptions and Audit Outcomes When Moving Away from a Time-Based Budget Audit Model.

Authors: Hawkins, Erin M. Newman, Andrew H. Robertson, Jesse C. et al.

Source: Accounting Horizons. Dec2024, Vol. 38 Issue 4, p107-122. 16p.

ÖZEL HASTANELERDE DEVLET DENETİMİ SORUNU.

Alternate Title: STATE INSPECTION PROBLEM IN PRIVATE HOSPITALS.

Authors: GÜRBÜZ, Abdulsamet¹ samet.gurbuz@erzincan.edu.tr

Source: International Journal of Economic & Administrative Studies. 2026, Issue 51, p93-113. 21p.

Peripheral Benefit of Single Audit Monitoring in Attracting Charitable Donations.

Authors: McAllister, Brian P. Waymire, Tammy R. Webb, Thomas Z.

Source: Accounting Horizons. Sep2024, Vol. 38 Issue 3, p77-101. 25p.

Remote Audit Readiness: What you need to know about remote and virtual auditing.

Authors: Wilson, Shauna¹

Source: Quality Progress. Apr2026, Vol. 59 Issue 4, p42-44. 3p.

الممارسات السلبية للمحاسبة الإبداعية في القوائم المالية وسبل الحد منها.

Alternate Title: Negative practices of creative accounting in financial statements and ways to limit them.

Authors: رحمة سكينة تومي ميلود

Source: Economics Financial Banking & Management Journal. 2026, Vol. 15 Issue 1, p514-529. 16p.

Performance Auditing Trends at a Supreme Audit Institution: UK National Audit Office, 1999 to 2021.

Authors: Michael, Amir Ferry, Laurence McDonald, Bruce et al.

Source: Financial Accountability & Management. Nov2025, Vol. 41 Issue 4, p693-703. 11p.

Fiddling with Obfuscation: Exploring the Failure of the Free State Provincial Leadership to Set the Tone to Improve Municipal Accountability.

Authors: Khaile, T.¹ tskhaile@uwc.ac.za

Source: Administratio Publica. Dec2025, Vol. 33 Issue 4, p23-42. 20p.