منابع مشابه
Auditors’ Training and Proficiency in Information Systems: A Research Synthesis
This paper presents a review of extant literature examining issues relating to auditors’ knowledge of and training in information systems. This review is important due to the rapidly increasing use of technology in business, recent changes in U.S. auditing standards on information technology and internal control, and signals of interest by regulators in possible future standards on auditors’ in...
متن کاملAuditors ’ Reliance
The purpose of the current study is to examine the degree of reliance external auditors are willing to place on the work of the internal audit function (IAF) when the IAF's objectivity might be compromised. Experienced external auditors (N = 142) participated in a 2 (reporting relationship: audit committee of the board of directors [ACBOD] or chief finance officer [CFO]) by 2 (IAF involvement i...
متن کاملAre large auditors more accurate than small auditors ?
.•\bstract—Theoretical research suggests that large auditors have more incentive to issue accurate reports compared to small auditors (DeAngelo. 1981; Dye, 1993). Controiling for the client characteristics of large and small auditors, this paper shows that large auditors issue reports that are more accurate and more informative signals of financial distress. These findings are consistent with t...
متن کاملMAGIC – IFATIS: EC-Research Projects
In this contribution two European research projects funded by the European Commission in the framework of the IST programme are introduced. The goal is to present the basic ideas and concepts of the projects “ Multi-Agents-based Diagnostic Data Acquisition and Management in Complex Systems (MAGIC)” and “Intelligent Fault Tolerant Control in Integrated Systems (IFATIS)” which both aim at the sol...
متن کاملResearch Waste in ME/CFS
Objective: To compare the prevalence of selective reporting in ME/CFS research areas: psychosocial versus cellular. Method: A bias appraisal was conducted on three trials (1x psychosocial and 2x cellular) to compare risk of bias in study design, selection and measurement. The primary outcome compared evidence and justifications in resolving biases by proportions (%) and ORs (Odds Ratio); the se...
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ژورنال
عنوان ژورنال: Nature
سال: 1991
ISSN: 0028-0836,1476-4687
DOI: 10.1038/351512b0