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THE IMPACT OF INCONSISTENT EVIDENCE DOCUMENTATION ON THIRD-PARTY PERCEPTIONS OF AUDIT QUALITY AND JUDGMENTS OF AUDITOR LIABILITY: AN EXAMINATION OF THE EFFECTIVENESS OF AS3 DOCUMENTATION EXPECTATIONS IN AUDIT LITIGATION
The regulations stemming from the Sarbanes-Oxley Act of 2002 and the creation of the Public Companies Accounting Oversight Board (PCAOB) in response to recent corporate frauds have increased scrutiny on auditors' judgments ...
The Impact of Assessment Procedures and Need for Cognition on Fraud Risk Assessments
Due to the increasing awareness of fraudulent financial reporting, auditors' responsibility to conduct quality fraud risk assessments has been raised by a current audit standard, Statement on Auditing Standard No. 99: ...
A HOLISTIC PERSPECTIVE OF ENTERPRISE RISK MANAGEMENT
The current research investigates the impact of an organization's internal environment on the effectiveness of its Enterprise Risk Management (ERM) program. The investigation focuses specifically on the effects of an ...
AN INTEGRATED UNDERSTANDING OF CONFIDENCE AND USER CALIBRATION IN INFORMATION SYSTEMS USE
Dealing with uncertainty is a critical part of human decision-making and confidence reflects one's belief about the relative likelihood that various outcomes occur when making decision under uncertainty. Unfortunately, ...