... Structural equation modeling Information technology Emerging economy M4 M420 GAS is a software program for auditing that allows for data extraction and analysis. Mostly, when CAATTs is mentioned, the first thing that comes to the mind of authors is GAS (Awuah et al., 2022...

... 2024 Discretionary accruals Earnings surprises Earnings response coefficients Engagement quality review hours M410 M420 EQR is a quality control mechanism used by public accounting firms to monitor the quality of audit engagements and is essential in the audit review process...

... organization environment framework M420 The adoption of audit technology is seen to improve audit quality, and this is why its use is mandated under US auditing standards (O’Donnell and Schultz, 2003 ; Debreceny et al., 2005). For example, to identify risk and fraud, the US...

... in Table I (Vasarhelyi et al., 2012a). Deniz Appelbaum can be contacted at: denizappelbaum@gmail.com © Emerald Group Publishing Limited 2016 Internal controls Continuous auditing Audit tools Continuous monitoring Not-for-profits M420 There has been much public...

... for compliance with SOX: © Emerald Group Publishing Limited 2014 Information technology Outsourcing Internal controls Audit quality Financial reporting M420 Outsourced information technology (IT) has been defined as: […] the practice of transferring the management of IT assets...