International Journal of Auditing最新文献_第2页

Auditing standards and the persistence of the audit expectations gap: Evidencing the absence of French ‘exceptionalism’ 审计准则与审计期望差距的持续存在：证明法国不存在 "例外论

IF 2 4区管理学

International Journal of Auditing Pub Date : 2024-05-02 DOI: 10.1111/ijau.12351

Imen Jedidi, Chris Humphrey

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引用次数: 0

Measuring an audit quality climate among employees 衡量员工中的审计质量氛围

IF 2 4区管理学

International Journal of Auditing Pub Date : 2024-04-30 DOI: 10.1111/ijau.12348

Johanna Alida Kritzinger, Karin Barac

引用次数: 0

Factors affecting team performance of external auditors in Iran: A Delphi–interpretive structural modelling approach 影响伊朗外部审计师团队绩效的因素：德尔菲解释性结构建模方法

IF 2.1 4区管理学

International Journal of Auditing Pub Date : 2024-04-18 DOI: 10.1111/ijau.12346

Reza Zamani, Mahmoud Lari Dashtbayaz, Reza Hesarzadeh

引用次数: 0

Audit outcomes of non-financial misconduct 非财务不当行为的审计结果

IF 2.1 4区管理学

International Journal of Auditing Pub Date : 2024-04-17 DOI: 10.1111/ijau.12347

Bidisha Chakrabarty, Michael Hyman, Gopal V. Krishnan

引用次数: 0

Audit simulation and learning styles: Enhancing students' experiential learning and performance at a MENA university 审计模拟和学习风格：提高中东和北非地区一所大学学生的体验式学习和成绩

IF 2.1 4区管理学

International Journal of Auditing Pub Date : 2024-03-24 DOI: 10.1111/ijau.12345

Nader Elsayed, Mostafa Kamal Hassan

{"title":"Audit simulation and learning styles: Enhancing students' experiential learning and performance at a MENA university","authors":"Nader Elsayed, Mostafa Kamal Hassan","doi":"10.1111/ijau.12345","DOIUrl":"10.1111/ijau.12345","url":null,"abstract":"Drawing on experiential learning theory (ELT), this study (1) explores students' perceived benefits of experiencing different learning styles through an audit simulation (AS) assignment and (2) analyses its role in enhancing students' performance at a Middle East and North Africa (MENA) university. The study compares students' performance across two different periods, 2019 and 2022, with 46 and 48 participants, respectively, independently completing a questionnaire of six open-ended questions paired with follow-up feedback, the instructor's observations and the analyses of students' grades. Our study findings indicate that the AS assignment enabled students to effectively experience different learning styles at different times during the AS learning process. They visualised an authentic AS experience by critically analysing and practically evaluating AS documents while showing strong preferences for initiating new experiences. It also reveals an improvement in students' grades after the AS implementation. Our study has theoretical implications relating to cognitive and constructivist learning, learning transfer and ethics awareness, as well as practical implications in audit education, skill development, teamwork, professional development, auditors' evaluation and curriculum assessment in other disciplines than auditing.","PeriodicalId":47092,"journal":{"name":"International Journal of Auditing","volume":"28 4","pages":"632-651"},"PeriodicalIF":2.1,"publicationDate":"2024-03-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/ijau.12345","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140300319","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Internal auditing's role in preventing and detecting fraud: An empirical analysis 内部审计在预防和发现欺诈中的作用：实证分析

IF 2.1 4区管理学

International Journal of Auditing Pub Date : 2024-02-05 DOI: 10.1111/ijau.12342

Annika Bonrath, Marc Eulerich

{"title":"Internal auditing's role in preventing and detecting fraud: An empirical analysis","authors":"Annika Bonrath, Marc Eulerich","doi":"10.1111/ijau.12342","DOIUrl":"10.1111/ijau.12342","url":null,"abstract":"Internal auditing plays a pivotal role in preventing and detecting fraudulent activities. However, the orientation and role of internal auditing in dealing with fraud risk can vary significantly across different companies. This study examines the relationship between the internal audit function (IAF) and fraud, providing new insights into the current practices of internal auditing. Using a survey dataset comprising responses from 275 Chief Audit Executives across Germany, Switzerland and Austria, we investigate factors that correlate with an increased propensity for IAFs to engage in fraud prevention and detection. Our findings suggest that a robust corporate governance environment significantly influences the extent to which the IAF is involved in preventing and detecting fraud. Shedding light on the positioning of internal auditing between management and the audit committee with respect to fraud, our results show that increased IAF involvement with management positively affects the level of activities to prevent and detect fraud, while increased IAF involvement with the audit committee has the opposite effect. Furthermore, we find that the propensity of IAFs to engage in fraud prevention and detection increases when the IAF applies technology-based auditing techniques for risk identification. Our results have implications for building appropriate protection against the steadily increasing risk of fraud within organizations, while holistically addressing the ambiguity regarding the responsibility for preventing and detecting fraud.","PeriodicalId":47092,"journal":{"name":"International Journal of Auditing","volume":"28 4","pages":"615-631"},"PeriodicalIF":2.1,"publicationDate":"2024-02-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/ijau.12342","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139770634","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Back to where it started?—Do expanded auditor's reports become sticky, generic and boilerplate over time? 回到起点--扩大后的审计师报告是否会随着时间的推移而变得呆板、通用和模板化？

IF 2.1 4区管理学

International Journal of Auditing Pub Date : 2024-01-19 DOI: 10.1111/ijau.12343

Andreas Seebeck

引用次数: 0

An examination of auditor hypothesis testing strategies in ‘tone at the top’ evaluations: Evidence of diagnostic knowledge structures 对 "高层基调 "评估中审计员假设检验策略的研究：诊断性知识结构的证据

IF 2.1 4区管理学

International Journal of Auditing Pub Date : 2024-01-15 DOI: 10.1111/ijau.12340

Regan N. Schmidt

引用次数: 0

The determinants of linguistic features in key audit matters: Empirical evidence from Europe 关键审计事项中语言特点的决定因素：欧洲的经验证据

IF 2.1 4区管理学

International Journal of Auditing Pub Date : 2024-01-08 DOI: 10.1111/ijau.12344

Stephan Küster

引用次数: 0

The involvement of internal audit in environmental, social, and governance practices and risks: Stakeholders' salience and insights from audit committees and chief executive officers 内部审计对环境、社会和治理实践及风险的参与：利益相关者的重视程度以及审计委员会和首席执行官的见解

IF 2.1 4区管理学

International Journal of Auditing Pub Date : 2023-12-15 DOI: 10.1111/ijau.12341

Romina Rakipi, Giuseppe D'Onza

{"title":"The involvement of internal audit in environmental, social, and governance practices and risks: Stakeholders' salience and insights from audit committees and chief executive officers","authors":"Romina Rakipi, Giuseppe D'Onza","doi":"10.1111/ijau.12341","DOIUrl":"10.1111/ijau.12341","url":null,"abstract":"We conducted 31 interviews with audit committee (AC) members, chief executive officers (CEOs), and chief audit executives (CAEs) to investigate the role of the internal audit function (IAF) in environmental, social, and governance (ESG) processes and related risks. We find that multiple possible combinations of the maturity of companies' ESG practices and CAE's perception of the IAF stakeholders' salience drive the type of IAF's involvement in ESG. In ESG-mature companies with more salient ACs, the IAF provides assurance over ESG practices, ESG reporting, and reputation risks related to ESG, and it focuses on the governance dimension of ESG. When the CEO is perceived as more salient, the type of IAF's involvement includes both assurance over ESG controls in the supply chain and consulting on ESG activities. In contrast, in low ESG maturity companies with more salient AC, the IAF's role is limited to providing assurance over internal controls established to comply with environmental, health, and safety legal requirements, and prevent managers' unethical behavior. Finally, we discuss the implications for the IAF's ability to add value to the organization. We contribute to the underexplored research area of IAF's involvement in ESG practices and related risk.","PeriodicalId":47092,"journal":{"name":"International Journal of Auditing","volume":"28 3","pages":"522-535"},"PeriodicalIF":2.1,"publicationDate":"2023-12-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/ijau.12341","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138682888","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0