Benefits and Challenges Associated with Robotic Process Automation in Accounting

Examining the Impact of Audit Digitalization on Audit Expectation Gap

Investor Perception of Blockchain Technology Adoption by Business Firms

Spanning the Boundaries Between Onshore and Offshore Auditors

Big 4 firms are commonly having offshore teams conduct external audit work for clients. The study analyzes this strategy to determine how o...

Can Hybrid Text Mining Simplify ESG Taxonomy?

What Drives Municipal Audit Quality?

This study summarizes what motivates municipalities to invest in auditing and for auditors to deliver quality services within a specialized...

Impact of Information Security Policy on Password Sharing in Work Environments: A Simulated Study

Can Shared Auditors Enhance Audit Quality through Banking Relationships?

Do Allegations of Financial Statement Fraud Drive Up Audit Fees?

This study explores how auditors respond to accusations of financial statement fraud (FSF) by analyzing if audit fees increase for companie...

Cybersecurity Breaches and the Role of Information Technology Governance in Audit Committee Charters

The researchers investigate why certain firms tend to incorporate Information Technology Governance (ITG) roles into their audit committee...

How Does Investor Sentiment Influence Audit Opinion Shopping?

Researchers explore how the overall mood or sentiment of investors affects companies' attempts to shop around for favorable audit opinions,...

How Do Foreign Corporate Tax Rate Reductions Impact U.S. Domestic Manufacturing Firms?

The study examines how reductions in corporate tax rates in foreign countries affect U.S. domestic manufacturing firms, focusing on the res...