The Auditor's Role in a Digital World: Empirical evidence on auditors' perceived role and its implications on the principal-agent justification

A Caringe, E Holm - 2017 - diva-portal.org
Most of the theory that concerns auditing relates to agency theory where auditors' role is to
mitigate the information asymmetry between principals and agents. During the last decade …

[图书][B] Critical success factors in enterprise resource planning implementation in US Manufacturing

JL Goldston - 2019 - search.proquest.com
Organizational leaders have increasingly turned to enterprise resource planning (ERP)
applications, also known as decision-support systems, to make their firms' operational …

[PDF][PDF] The Effect of Enterprise Resource Planning Implementation on the Earnings Quality: Survey of Short-Term and Long-Term Discretionary Accruals.

R Marasi, MN Ardakani - Journal of Accounting Knowledge, 2021 - sid.ir
Objective: This study seeks to discover the effect of Enterprise Resource Planning (ERP)
implementation on Earnings quality. Earnings quality was measured based on the absolute …

[引用][C] LORENA COSTA DE OLIVEIRA MELLO-lorena. costa@ plauditores. com. br

PGL de Araujo-paolo

[引用][C] تأثیر پیاده‌سازی برنامه‌ریزی منابع سازمانی بر کیفیت سود: بررسی اقلام تعهدی اختیاری کوتاه‌مدت و بلندمدت

مراثی, ناظمی اردکانی - مجله دانش حسابداری, 2021‎ - دانشگاه شهید باهنر کرمان