Innovative information technology in auditing: auditors' perceptions of future importance and current auditor expertise

C Feliciano, R Quick - Accounting in Europe, 2022 - Taylor & Francis
Innovative information technology (IT) could help to improve the effectiveness and efficiency
of audits. Accordingly, we investigate the future importance, and current auditor expertise …

A profession in peril? University corporatization, performance measurement and the sustainability of accounting academia

F Gebreiter - Critical Perspectives on Accounting, 2022 - Elsevier
This paper examines the effects of university corporatization on accounting academics with
reference to an in-depth case study of a research-intensive English business school that …

Information technology in the British and Irish undergraduate accounting degrees

A Kotb, M Abdel-Kader, A Allam, H Halabi… - Accounting …, 2019 - Taylor & Francis
Using an online questionnaire and a series of semi-structured interviews, this study seeks
the perceptions of accounting educators and professional accounting bodies in the UK and …

Using generalized audit software to detect material misstatements, control deficiencies and fraud: How financial and IT auditors perceive net audit benefits

M Bradford, D Henderson, RJ Baxter… - Managerial Auditing …, 2020 - emerald.com
Purpose As technology integration in auditing continues to grow, it is important to
understand how auditors perceive connections between use of generalized audit software …

A conceptual framework for generalised audit software adoption in Saudi Arabia by government internal auditing departments using an integrated institutional theory …

A Mujalli, A Almgrashi - 2020 IEEE Asia-Pacific Conference on …, 2020 - ieeexplore.ieee.org
This paper proposes a conceptual framework for enhancing audit software (GAS) adoption
in Saudi Arabia by internal auditing departments in public decision making. GAS is …

Governing social media: the emergence of hybridised boundary objects

M Arnaboldi, G Azzone, Y Sidorova - Accounting, Auditing & …, 2017 - emerald.com
Purpose The purpose of this paper is to explore the processes whereby organisational
actors can seize the opportunities opened up through social media, and the way in which …

Between a corporatist past and a globalised future: Argentina's accounting profession and the social balance sheet

C Ramirez, A Zicari - Critical Perspectives on Accounting, 2024 - Elsevier
Sustainability has become a global trend to which Argentina is no stranger. This trend is
materialised, among other things, in the surge of the social balance sheet (SBS). In this …

Accountingization, colonization and hybridization in historical perspective: the relationship between hospital accounting and clinical medicine in late 20th century …

F Gebreiter - Accounting, Auditing & Accountability Journal, 2022 - emerald.com
Purpose This paper examines the historical background of accountingization, colonization
and hybridization in the health services by exploring the relationship between hospital …

The role of risk management in auditing e-business

A Eltweri, A Faccia, N Roxana Moþteanu… - Proceedings of the …, 2020 - dl.acm.org
Risk management is an essential condition of good governance. Combining tactics and
strategy, having a holistic view of all the causes that can somehow affect the wealth of the …

Competency Map development as an identity movement: a Canadian perspective

E Pimentel, E Boulianne - Accounting education, 2022 - Taylor & Francis
Extant research on competency-based accounting education has largely ignored how
competency map development is a political process. Combining interviews and …