Several studies have sought to establish the link between the characteristics of a corporation and the audit fees charged by its auditor. Many studies have tried to discover whether auditor specialization affects audit fees. Other research has attempted to discover the effects of government regulation on fees. The impact of risk on audit fees has also been examined, but has proved to be an elus...

The subject of this research is linguistic (or: language) audit. The term is new and not being widely used so far. Linguistic audit, in particular, is offered as a service of linguistic-consulting agencies’ activities. Modern linguistic consulting, according to the author, is a form of stimulating theoretical and practical development of linguistic ecology, a new branch of applied linguistics, ...

The objective of this long term study will be to determine factors that may influence the IT audit process and develop a model that can be used to improve process quality. Using focus groups of internal auditors at one large, health care products and services company we identify factors rated as critical by one or more of these groups and develop a first draft of a quality model. This model cou...

The popular marketing textbooks and the published literature overall deal primarily with the theoretical and practical aspects of the marketing audit without offering any rigorous empirical validation. The teaching of the marketing audit appears to be based on the logical expectation of its usefulness, isolated case studies, and anecdotal evidence. There is little indication of how, generally, ...

As economic globalization and information industry develop at top speed, Internet has penetrated into all walks of life rapid, with an immeasurable impact on all aspects of people’s life. Computer technology is an integral part in the evaluation of audit system, technically prepared for application of cloud data structure in the evaluation of audit system. Based on the concept of Internet cloud...

In enterprise resource planning (ERP) environments the audit of business process compliance is a complex task as audit relevant context information about the ERP system like application controls (ACs) need to be considered to derive comprehensive audit results. Current compliance checking approaches neglect such information as it is not readily available in process models. Even if ACs are autom...

We extend the standard, one-period model of tax evasion to an intertemporal framework in which an expected-utility-maximizing taxpayer updates expectations about the probability of a future audit based on past audit experience. This framework provides a theoretical grounding for the empirical evidence indicating that tax evasion is affected by taxpayers' perceptions of audit probabilities and i...

Modern organizations (e.g., hospitals, social networks, government agencies) rely heavily on audit to detect and punish insiders who inappropriately access and disclose confidential information. Recent work on audit games models the strategic interaction between an auditor with a single audit resource and auditees as a Stackelberg game, augmenting associated well-studied security games with a c...

this study examines the differences between strategic systems audit approach compared with traditional based audit approach and its impact on development of auditors’ knowledge of the client’s business, has been discussed. strategic systems audit approach advocates argue that this approach creates a better development of auditors’ knowledge of the client’s business than the traditional-based au...