Audit firms are increasingly engaging with advanced data analytics to improve the efficiency
and effectiveness of external audits through the automation of audit work and obtaining a …

Purpose This study aims to investigate the impact of remote auditing on audit quality and
explore the moderating role of both the client's and the audit firm's technology readiness in …

It was very difficult to predict the global pandemic caused by the new coronavirus COVID-19
disease that spread around the world. There is no doubt that the pandemic will have a …

This study examines the impact of remote audit quality (RAQ) on the quality of audit work
(QAW). Further, it explores the moderating effect of both client technological readiness …

This study examines the impact of constructive alignment on the development of accounting
students' technical and non-technical competencies. The study uses a counterbalancing two …

This chapter focuses on exploring the implications of blockchain technology on the practice
of financial auditing. It begins by explaining the fundamentals of financial auditing, and then …

Die vorliegende Arbeit entstand während meiner Zeit als wissenschaftlicher Mitarbeiter am
Lehrstuhl für Financial Accounting and Auditing von Herrn Prof. Dr. Axel Haller und wurde …

Businesses across the world have seen tremendous changes as a result of information
technology and have drastically altered the way transactions are documented, tracked, and …

Tämän pro gradu-tutkielman tavoitteena on tutkia, miten analyyttisten toimenpiteiden käyttö
on muuttunut tilintarkastuksessa. Tutkielmassa tutkitaan, missä laajuudessa analyyttisia …

Günümüzde işletmelerin artan işlem hacimlerine bağlı olarak büyük veri analizi giderek
önem kazanmaktadır. İç denetim işlevinin doğasında olan zaman ve maliyet kısıtları …