ABSTRACT Global stakeholders have expressed interest in increasing the use of data analytics throughout audit process. While offer great promise identifying audit-relevant information, auditors may not uniformly incorporate this information into their decision making. This study examines whether conclusions from two analytic inputs, type analytical model (anomaly versus predictive) and analyzed...

SYNOPSIS Using a broad sample of U.K. firms that are required to disclose auditor materiality thresholds under the International Standards on Auditing (United Kingdom and Ireland) 700, we examine whether threshold is associated with audit quality. We document lower higher quality, as measured by absolute discretionary accruals, accruals propensity just meet or beat analysts’ earnings expectatio...

We present here the continuum submillimeter maps of the molecular cloud around the M42 Nebula in the Orion region. These have been obtained in four wavelength bands (200, 260, 360 and 580 μm) with the ProNaOS two meter balloon-borne telescope. The area covered is 7 parsecs wide (50 arcmin at a distance of 470 pc) with a spatial resolution of about 0.4 parsec. Thanks to the high sensitivity to f...

The influences of austenitizing conditions on the microstructure of AISI M42 high-speed steel were investigated through thermodynamic calculation, microstructural analysis, and in-situ observation by a confocal scanning laser microscope (CSLM). Results show that the network morphology of carbides could not dissolve completely and distribute equably in the case of the austenitizing temperature i...

SUMMARY The reconciliation of audit evidence to the subject matter is a key and recurring procedure. Before reconciling information, data needs be extracted from matter, which often in Portable Document Format (PDF). Reconciliations are task for every new version matter. Large firms typically “offshore” simple repetitive tasks such as reconciliations shared service centers. Offshoring however c...

Blockchain is transforming not only the way of recording, processing and storing financial transactions information, but also audit firms can practice their profession. The purpose this article to examine how technology will affect Based on a qualitative study carried out sample 17 auditors, research shows that could at six key levels. allow an auditor (1) save time improve efficiency audit, (2...

SUMMARY The value of PCAOB enforcement was questioned in a 2019 Project on Government Oversight report, calling it “toothless body law.” However, the argument focused narrowly limited number enforcements imposed Big 4 auditors without consideration whether they motivate positive audit quality effects more broadly. In this paper, we summarize key findings by Lamoreaux, Mowchan, and Zhang (2023) ...