...Abstract Empowering indigenous businesses through innovative analysis of audited financial statements (AFS) is critically important in today's economic landscape. This chapter investigated the impact of AFS on the financial performance of indigenous businesses. Data analysis was conducted using...

...Abstract This chapter aims to analyze business performance related to the financial statements which were audited by the auditors. Specifically, it explores to understand the influence of audited financial statements on the financial performance considering future trends in indigenous finance...

...Abstract This chapter explores the strategic integration of Industry 4.0 technologies within the SA8000 audit framework, which marks a transformative shift in ethical and socially responsible practices. Released by Social Accountability International (SAI), SA8000 is a social accountability...

...Abstract This chapter examines some emerging topics and trends as it connects cryptoassets to accounting, auditing, and financial reporting. It discusses the treatment of cryptoassets from a financial reporting perspective under the US and international accounting standards, frequently asked...

...Abstract Rapidly evolving fintech and decentralized finance environments present an opportunity to reconsider how best to teach financial reporting, internal controls, auditing, taxation, and accounting information systems. Industrial firms have found considerable success in growing the customer...

...Abstract Prior research finds that auditors can be distinctively committed to multiple workplace targets (e.g., their audit firm, supervisors, profession, and clients). This study investigates an underexamined target of auditor commitment – engagement teams. Given that these teams are responsible...

... for mobilizing private capital to help finance SDG projects is explained and illustrated, before closing the chapter with a discussion of the need to develop a proper system for fiscal accounting and auditing, which can prevent mismanagement and misconduct that eventually undermine popular support for local SDG...

.... (2006), Grosu et al. (2015), Akdoğan et al. (2015, 2018), and Akdoğan (2020), this chapter focuses on the following observations for the year 2018 in the context of the airline industry: The patterns of auditors’ opinions. The patterns of the audit reports including emphasis of matter paragraph...

...Abstract Materiality is a critical and challenging auditing concept. To help auditors improve their materiality judgments, the authors provide examples from Judaism, primarily due to its longevity and the richness and variety of its stories. The authors show how Judaism interprets and applies...

...Abstract The Braun and Simpson’s (2004 ) study indicates that the Pause method is an effective teaching approach for auditing based on four sets of hypotheses in developing students’ oral, written and interpersonal communication skills. In addition, it is more beneficial to the learning process...

...Abstract Professionals who carry out the forensic accounting profession must have an extensive knowledge of accounting, as well as an effective knowledge of law, auditing, internal audit, business management, psychology, crime science, and, in particular, computer technologies. In today’s digital...

... by the Beneish model, it is understood that there is a positive relationship between the probability of manipulating financial information and the Asset Quality Index and Sales, general and administrative expenses index. Fraud financial manipulation auditing accounting Beneish model logistic regression M40...

..., or manipulations. The advancing technology is the most useful instrument of companies for this purpose. Countering these frauds and corruptions, which are gradually becoming more complex, is the profession of “auditing” which entered into an institutionalization and professionalization process. One of the most...

...Abstract Due to the developments in information technologies, new concepts and practices have emerged in the field of accounting and auditing. One of these concepts is the concept of Forensic Accounting. Forensic accounting acts as a bridge between law and accounting sciences. Academic strutting...

...Abstract The main objective of this chapter is to evaluate whether social auditing is applicable to Maltese co-operatives and, if so, to lay out the possible characteristics of such an exercise. The chapter adopts a mixed research methodology with semi-structured interviews being conducted with 14...

...In the auditing profession, while the employer–employee relationship exists between the auditing firm and the auditor, there are other work affiliations that create the development of PCs. Three primary types of relationships support the formation of PCs: (a) individual to individual, (b...

... management and mobilising ‘users’ has now proliferated to include almost every aspect of professional work. The use of metrics has also expanded from managing professionals to controlling entire populations. This chapter focuses on the rise of these new forms of audit and their effects in two areas: first...

... influence auditors’ commitment to the public interest, as well as their ethical decision making. The study raises practical implications for auditing professionals, regulators and audit firms. Understanding auditors’ beliefs and behavioural patterns is critical to proposing mechanisms that enhance...

...Abstract In this study, we use the well-researched and validated Big Five model of personality traits to examine accounting students’ career interests in auditing. Using the person-job fit literature as a springboard for our study, we investigate the influence of accounting students’ personality...

... case of municipal bankruptcy in Italy to discuss the influence of governance characteristics, such as the political and management structure, interaction, and behaviors. The issues related to the accounting system and external audits are also considered. The data for this study are obtained from...