Definitions of election verifiability in the computational model of cryptography are proposed. The definitions formalize notions of voters verifying their own votes, auditors verifying the tally of votes, and auditors verifying that only eligible voters vote. The Helios (Adida et al., 2009) and JCJ (Juels et al., 2010) election schemes are shown to satisfy these definitions. A previous definiti...

Clarinet, oboe, bassoon, tuba, flute, trumpet, trombone, French horn, and English horn tones have been synthesized with partials controlled by one spectral envelope (fixed for each instrument regardless of note frequency) and three temporal envelopes. Musically literate auditors identified natural tones with 85% accuracy and our synthesized tones with 66% accuracy; a number of the confusions we...

The purpose of this study was to investigate the structural pattern of the effect of corporate governance mechanisms (internal organization) on audit quality considering the role of the intermediary variable of behavioural components of auditors. The statistical population of this research is independent auditors and auditors working in audit firms. A sample of 395 people was selected by simple...

303 Healing is a phenomenon that until quite recently scientists rejected out of hand. Now it seems that, despite grave doubts as to the possibility, even skeptical students— including both scientists and nonscientists—can be trained to carry it out effectively, if only on mice (which are presumably easier to heal than humans). Bengtson’s account (pp. 317–327) of six experiments on healing mice...

Purpose The present study aims to assess the impact of narcissism, self-confidence and auditor's characteristics on audit report readability for companies listed Tehran Stock Exchange. Design/methodology/approach study’s statistical population comprises firms research used a systematic elimination method, 1,162 firm-year observations were obtained seven years from 2012 2018. Three variables inc...

The purpose of an auditor’s role in society is to validate the truthfulness of financial statements. In order to perform their role, it is essential that auditors are independent of the client company and are not seen to have any motive for none disclosure of misleading information (Lavin, 1977:237). If owners of organisations doubt the auditor’s independence, financial statements will lack cre...

In this paper, we identify instances in which the auditor-client relationship has been terminated (i.e., the auditor resigns or the client dismisses the auditor) but the auditor continues to complete a subsequent quarterly review. Using discretionary accruals and earnings benchmark tests to proxy for the extent of earnings management, we contrast earnings management behavior during these “lame ...

Currently, financial statements auditors perform the tests of controls based on sampling. However, when using a sampling approach, information is lost. To counter this drawback, data analytics has been applied as a method for auditors to provide assurance while using all data. Specifically for testing controls, the potential of process mining has been explained in literature. Indeed, conformanc...