As online technology continues to have a significant influence on business activities and due to the vital role auditing plays in the financial reporting systems, auditors are gradually adopting online technology in carrying out their tasks. While a number of studies have focused on the phenomenon, none of the few that have emanated from the UK is empirical in nature. This paper reports on an empirical investigation into the possible benefits and drawbacks of Continuous Online Auditing (COA) with a view to assessing its relevance to the future of both internal and external auditing. The findings indicate that the readiness of audit professionals and their clients to adopt COA is still a contentious issue. The paper concludes with som...
This paper presents results of an empirical research project on the status of Online Learning from t...
For more than two decades, the concept of continuous auditing (CA) has been introduced and many larg...
Purpose: The exponential growth in corporate reporting on the internet has created numerous opportu...
Abstract. As online technology continues to have a significant influence on business activities and ...
The advent of computer has affected numerous aspects of accounting and auditing. Computerassisted au...
The advent of computer has affected numerous aspects of accounting and auditing. Computerassisted au...
Purpose – The increasing provision of timely financial information through web-based technology is e...
Artificial intelligence Abstract Financial statements are not as important to investors as they once...
This study sets out to critically examine the potential consequences of e-business for auditing prac...
Continuous Auditing, broadly defined as the transformation of internal and external auditing through...
For more than two decades, the concept of continuous auditing (CA) has been introduced and many larg...
Recently, the provision of the real-time accounting reports over the Internet for the public corpora...
Technological advances (e.g. e-commerce and the Internet) have changed business practices and the pr...
Recent fraud scandals involving highly known corporations like Enron, WorldCom, and Xerox have erode...
The objective of this paper is to shed light on the relationship between digitalization and auditing...
This paper presents results of an empirical research project on the status of Online Learning from t...
For more than two decades, the concept of continuous auditing (CA) has been introduced and many larg...
Purpose: The exponential growth in corporate reporting on the internet has created numerous opportu...
Abstract. As online technology continues to have a significant influence on business activities and ...
The advent of computer has affected numerous aspects of accounting and auditing. Computerassisted au...
The advent of computer has affected numerous aspects of accounting and auditing. Computerassisted au...
Purpose – The increasing provision of timely financial information through web-based technology is e...
Artificial intelligence Abstract Financial statements are not as important to investors as they once...
This study sets out to critically examine the potential consequences of e-business for auditing prac...
Continuous Auditing, broadly defined as the transformation of internal and external auditing through...
For more than two decades, the concept of continuous auditing (CA) has been introduced and many larg...
Recently, the provision of the real-time accounting reports over the Internet for the public corpora...
Technological advances (e.g. e-commerce and the Internet) have changed business practices and the pr...
Recent fraud scandals involving highly known corporations like Enron, WorldCom, and Xerox have erode...
The objective of this paper is to shed light on the relationship between digitalization and auditing...
This paper presents results of an empirical research project on the status of Online Learning from t...
For more than two decades, the concept of continuous auditing (CA) has been introduced and many larg...
Purpose: The exponential growth in corporate reporting on the internet has created numerous opportu...
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