International Journal of Auditing最新文献_第4页

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

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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

Partner narcissism in a private market setting: Consequences for audit reporting decisions and audit pricing 私人市场环境中的合伙人自恋：审计报告决策和审计定价的后果

IF 2.1 4区管理学

International Journal of Auditing Pub Date : 2023-12-07 DOI: 10.1111/ijau.12339

Linde Kerckhofs, Marie-Laure Vandenhaute, Kris Hardies

引用次数: 0

Drivers for the maturity of integrated governance in organizations—An empirical investigation 组织中集成治理成熟的驱动因素——一项实证调查

IF 2.1 4区管理学

International Journal of Auditing Pub Date : 2023-11-28 DOI: 10.1111/ijau.12338

Anne d'Arcy, Marc Eulerich

引用次数: 0

Enhancing CPA competencies for internal audit roles 提高注册会计师胜任内部审计工作的能力

IF 2.1 4区管理学

International Journal of Auditing Pub Date : 2023-11-21 DOI: 10.1111/ijau.12337

Adam Vitalis, J. Efrim Boritz, Laura Simeoni

{"title":"Enhancing CPA competencies for internal audit roles","authors":"Adam Vitalis, J. Efrim Boritz, Laura Simeoni","doi":"10.1111/ijau.12337","DOIUrl":"10.1111/ijau.12337","url":null,"abstract":"This paper summarises survey study results identifying knowledge, skills, and attitudes (competencies) for entry-level internal audit professionals that could be used to develop a curriculum for chartered professional accountant (CPA)-bound students to pursue fulfilling careers in internal audit and related management positions under changing competency requirements. We built a survey based on the Institute of Internal Auditor's (IIA's) current Competency Framework, modified by insights from internal audit experts, including a suggestion to include a new information technology category. We then summarise responses from 641 internal audit professionals into a two-dimensional visualisation highlighting the changes from currently identified competencies to expected changes in skill importance one decade in the future. The results highlight that future internal auditors will need to have a broader set of competencies than simply accounting and finance knowledge. Our future focus provides foundational insights related to the necessary and emerging competencies for academic programme planning, future research and practitioners' training and hiring strategies.","PeriodicalId":47092,"journal":{"name":"International Journal of Auditing","volume":"28 3","pages":"458-484"},"PeriodicalIF":2.1,"publicationDate":"2023-11-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/ijau.12337","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138519504","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

Mandatory disclosure of auditor contracting and financial reporting quality: Initial evidence 强制披露审计师合同与财务报告质量：初步证据

IF 2.1 4区管理学

International Journal of Auditing Pub Date : 2023-10-24 DOI: 10.1111/ijau.12336

Blake D. Bowler, Robert R. Carnes, Hyun Jong Park

引用次数: 0