This paper examines the prediction that blockchain technology will transform accounting
and the profession because transactions recorded on a blockchain can be aggregated into …

The need for change in the accounting and audit profession is a topic discussed and
accepted by both regulators and accounting professionals. As a result of the global financial …

The growing size and complexity of the public sector in recent years call for a robust internal
audit function. This study shed light on the link between internal audit function and public …

The purpose of audit market reforms since 2001 is to restore public confidence in the
institution of auditing based on two considerations:(1) ensuring audit quality; and (2) …

This study examines the impact the Business Risk (BR) on the auditing fees in companies
listed on the Tehran stock exchange. The statistical sample of this research includes the …

Οι ραγδαίες εξελίξεις και η πολυπλοκότητα της σημερινής οικονομικής πραγματικότητας
διαμορφώνουν νέες συνθήκες στη λειτουργία των επιχειρήσεων. Η αξιόπιστη πληροφόρηση …

هدف از مطالعه حاضر بررسی نقش میانجی عجین شدگی شغلی بر رابطه بین هویت حرفه‌ای و هویت
سازمانی و کیفیت حسابرسی است. این مطالعه از نوع مطالعات توصیفی-پیمایشی می‌باشد و جامعه …‎

The purpose of this article is to explore the effects and disadvantages of the lack of a
theoretical audit framework. Considering that no general agreement has been reached on a …