2 1 1 2 4 5 5 5 5 5 concrete content 1 1 1 1 3 5 5 5 4 4 packing input for development 1 1 1 1 3 4 5 5 4 4 output of development descriptive / static 1 1 1 1 3 3 5 5 4 4 use / time dimension app. functionality 1 1 1 1 3 3 3 4 5 5 system administration design 1 1 1 1 3 4 3 5 5 5 deployment conceptual 1 1 1 2 2 4 3 4 5 5 concrete/instance high level 5 3 1 1 2 5 3 4 4 4 detailed absolute 1 1 1 1 3...

This study investigates whether an auditor's experience of litigation in the recent past affects subsequent financial reporting quality. At the audit firm level, we find accounting misstatements occur significantly less (more) often after audit firms are sued (not sued). At the audit office level, the negative association between past litigation and future misstatements is stronger for offices ...

Passwords are the foremost mean to achieve data and computer security. Hence, choosing a strong password which may withstand dictionary attacks is crucial in establishing the security of the underlying system. In order to ensure that strong passwords are chosen, system administrators often rely on password auditors to filter weak password digests. Several tools aimed at preventing digest misuse...

Existing research links CEO personality traits to a number of corporate decisions including overinvestment, external acquisitions, and earnings management. These findings raise the question of whether counterparties distinguish between differences in individual CEO behavior, and how they respond to it. We focus on two key counterparties – auditors and credit rating agencies – and examine whethe...

Existing research links CEO personality traits to a number of corporate decisions including overinvestment, external acquisitions, and earnings management. These findings raise the question of whether counterparties distinguish between differences in individual CEO behavior, and how they respond to it. We focus on two key counterparties – auditors and credit rating agencies – and examine whethe...

The challenges of managing security have increased substantially with the advent of outsourcing and cloud computing. Service providers need to ensure that security controls correctly address the complex sets of requirements demanded by their clients. Auditors find it difficult to check whether service providers are compliant with standard security guidelines as well as organization-specific sec...

Architectural knowledge is reflected in various artifacts of a software product. In a software product audit this architectural knowledge needs to be uncovered and its effects assessed in order to evaluate the quality of the software product. A particular problem is to find and comprehend the architectural knowledge that resides in the software product documentation. In this article, we discuss...

I tried to present a new method to prevent collusion through employing two auditors at the same time and inspiring them provide true report by exploiting their prisoner’s dilemma. But I found this method cannot be put into practice because of the high cost. So I analyzed whether sending the second auditor in a probability, a low cost method, can deter the audit collusion. I find sending the sec...

USING EMBEDDED AUDITORS FOR INTRUSION DETECTION SYSTEMS A basic cornerstone of security is to verify the integrity of fundamental data stored in the system. This integrity checking is being achieved using integrity tools such Tripwire, which depend on the integrity and proper operation of the operating system, i.e. these applications assume that the operating system always operates correctly. W...