Auditing fair value measurements and other complex estimates (hereafter, FVMs) has
received significant attention from regulators, practitioners, and researchers. Using a survey …

This study critically evaluates research published by Contemporary Accounting Research
(CAR) between 1984 and 2021 using bibliometric analysis. We examine the following:(i) …

We investigate the implementation of Robotic Process Automation (RPA) software in public
accounting by interviewing RPA leaders at Big 4 firms. RPA software automates the input …

We identify a pervasive, yet previously undocumented threat to the reliability of MTurk data—
and discuss how this issue is symptomatic of opportunities and incentives that facilitate …

Projects seeking to define, measure, and evaluate audit quality are on the agendas of
auditing standards setters as well as audit firms. The Public Company Accounting Oversight …

Field research is increasingly being employed by audit researchers around the world.
However, given that many doctoral programs, especially in North America, devote little or no …

SUMMARY Both researchers (eg, Nelson 2009) and regulators (eg, the PCAOB) have
emphasized the importance of exercising the appropriate level of professional skepticism …

The data explosion of the last few years from social media and 'big'data, along with the
impact of disruptive technologies, like blockchain and machine learning, have changed the …

Auditors experience significant problems auditing complex accounting estimates, and this
increasingly puts financial reporting quality at risk. Based on analyses of the specific errors …

La auditoría de gestión es un examen que busca evaluar el grado de eficiencia, eficacia y
economía de los recursos manejados en las empresas u organizaciones, en la presente …