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Advances in accounting behavioral research
Khondkar E. Karim,Volume 26 of Advances in Accounting Behavioral Research compiles innovative and new explorations into the behavioral aspects of accounting and auditing including the effects of organizational commitment, the impact of stressors on performance, the effects of auditor familiarity and the examinatio...
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Ai in accounting
Hala Zaidan, Yaser Allozi, Ra’ed Masa’deh,This curated collection investigates the practical applications of AI, including machine learning, natural language processing, and robotics, and how these technologies enhance functions like audit and assurance, fraud detection, and predictive analytics.
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Audit analytics in the financial industry
Jun Dai, Miklos A. Vasarhelyi, Ann F. Medinets,Split into six parts, contributors explore ways to integrate Audit Analytics techniques into existing audit programs for the financial industry. Chapters include topics such as fraud risks in the credit card sector, clustering techniques, fraud and anomaly detection, and using Audit Analytics to ...
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Auditing practices in local governments
Laurence Ferry, Pasquale Ruggiero,Through a comparative analysis of the development of auditing practices in governments across the globe, Auditing Practices in Local Governments: An International Comparison provides a contemporary overview of public sector auditing practices at both local and state level.
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Beyond perceptions, crafting meaning
Cheryl R. Lehman,Researching accounting’s participation in financial regulation, banking practices, managerial incentives and environmental disclosures this volume presents scholarly work adopting interdisciplinary approaches in auditing and accountability realms.
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Contemporary issues in audit management and forensic accounting
Simon Grima, Engin Boztepe, Peter J. Baldacchino,In the 18 chapters in this volume of Contemporary Studies in Economic and Financial Analysis, expert contributors gather together to examine the extent and characteristics of forensic accounting, a field which has been practiced for many years, but is still not internationally regulated yet.
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Contemporary issues in public sector accounting and auditing
Simon Grima, Engin Boztepe,Providing a comprehensive account which brings a wide range of countries to the forefront in terms of both comparability and accountability, this study shines a light on the differences in accounting systems between states, and fills a gap in the literature by combining these aspects of public se...
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Continuous auditing
David Y. Chan, Victoria Chiu, Miklos A. Vasarhelyi,Continuous Auditing provides academics and practitioners with a compilation of select continuous auditing design science research, and it provides readers with an understanding of the underlying theoretical concepts of a continuous audit, ideas on how continuous audit can be applied in practice, ...
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Coping with disaster risk management in northeast asia
Gregory Coutaz,This book analyzes the diversity of national disaster risk governance across Northeast Asia by comparing the national disaster management plans implemented by the governments of China, Taiwan, Japan and South Korea. It also provides an overview of the financial protection measures employed by the...
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Count down
Jim Peterson,Enron killed Arthur Andersen in 2002, leaving only Deloitte, EY, KPMG and PwC. Now the Big Four, with a total revenue of $127 billion, face major threats that need immediate attention. Count Down looks at today’s model and proposes a new Big Audit, fit to serve the capital markets of the 21st ce...
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Historical developments in the accountancy profession, financial reporting, and accounting theory
C. Richard Baker, Martin E. Persson,Historical Developments in the Accountancy Profession, Financial Reporting, and Accounting Theory contains ten manuscripts authored by C. Richard Baker during an academic career that spans four decades, picking up on various understudied threads of academic and professional initiatives over the p...
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Integrating performance management and enterprise risk management systems
Rosanna Spanó, Claudia Zagaria,Integrating Performance Management and Enterprise Risk Management Systems offers a novel understanding of the multifaceted shades that surround the long called-for and yet not realised integration between performance management and enterprise risk management systems.
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Materiality in financial reporting
Francesco Bellandi,This book offers an integrated perspective of materiality from the different angles of accounting, auditing, internal controls, management commentary, financial analysis, management control, forensic analysis, sustainability reporting, corporate responsibility, assurance standards, integrated rep...
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Perspectives on international financial reporting and auditing in the airline industry
Can Öztürk,Perspectives on International Financial Reporting and Auditing in the Airline Industry draws on the framework of financial reporting in the global airline industry for the year 2018 and focuses on the airline financial reporting based on IFRSs and audit of airline financial reporting based on Int...
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Recent developments in asian economics
William A. Barnett, Bruno S. Sergi,Recent Developments in Asian Economics is a crucial resource of current, cutting-edge research for any scholar of international finance and economics. Chapters cover a wide range of topics, such as social welfare systems, organizational culture, sustainability, the impact of economic policy uncer...
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Research on professional responsibility and ethics in accounting
C. Richard Baker,This edition of Research on Professional Responsibility and Ethics in Accounting explores many aspects of professional responsibility and ethics in accounting, including Giving Voice to Values, Whistleblowing, Earnings Management, and Materiality.
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Resistance and accountability
Cheryl R. Lehman,How do public spaces generate accountability and advance social equity? Stimulating the conversation, this volume explores the creation of meaning, the increasing confrontation between regulators and the community they are purported to serve, and the prevalent conflicts in seeking a balancing of ...
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Technological horizons
Hashem Alshurafat, Claire Beattie,Technological Horizons: Insights for Accounting, Auditing and Internal Control in Emerging Markets delves into recent transformations and offers interdisciplinary insights that can inform and guide the adaptation of accounting and auditing practices in a tech-driven era.
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The definitive guide to blockchain for accounting and business
Saurav K. Dutta,Blockchain is a disruptive technology potentially impacting how economic transactions are recorded, stored, and verified. Despite such ramifications, there is a lack of literature discussing this from the accountant’s perspective. Through real-world cases this book distils an abstract technology ...
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