I examine whether financial reporting quality and credibility affect firm financing and investment decisions. I use PCAOB inspections of non-U.S. auditors as exogenous shocks to the reporting quality of non-U.S. firms audited by PCAOB inspected auditors. I then use the subsequent public revelation of the inspection as exogenous shocks to the reporting credibility of non-U.S. firms that employ P...

The work presented here investigates the process by which one group of individuals solves the problem of detecting deceptions created by other agents. A field experiment was conducted in which twenty-four auditors (partners in international public accounting firms) were asked to review four cases describing real companies that, unknown to the auditors, had perpetrated financial frauds. While ma...

For decades, spreadsheets have been one of the most commonly used computer applications by auditors. However, the use of spreadsheets varies considerably from one firm to another. Successful spreadsheet implementation can be viewed as occurring when spreadsheets are diffused to all auditors within an organization and are used to the fullest potential. This study aims to identify factors that co...

A hierarchical framework is proposed to address the issues of modeling different type of words in keyword spotting (KWS). Keyword models are built at various levels according to the availability of training set resources for each individual word. The proposed approach improves the performance of KWS even when no training speech is available for the keywords. It also suggests an easier way to co...

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abstract- desert truffles are hypogeous ascomyceteous ectomycorrhizal fungi, occurring in arid and semi-arid ecosystems. a pcr-based method was developed for the identification of 3 major desert truffles of iran: terfezia claveryi, tirmania pinoyi and tirmania nivea based on internal transcribed spacers of rdna. two specific pcr primers were designed for t. claveryi, 4 for t. pinoyi, and 2 for ...

The objective of this research work is to show the influence internal audit on security public funds within companies. Thus, data were collected with help a questionnaire from 35 At end field investigations, results that auditing through factors such as qualifications auditors, size department, experience and independence auditors influences in Cameroon. In view these results, it suggested Came...


 Los emprendimientos son organizaciones económicas con impactos favorables en las economías nacionales, contextos jurídicos específicos que no facilitan el ejercicio efectivo de la Auditoría Desempeño, acuerdo exigencias metodológicas ésta emplea. De ahí objetivo esté relacionado revisión bibliográfica facilite identificación los diferentes enfoques metodológicos fundamentan siete dimensi...

There has been uncertainties and high apprehension of the possible impact COVID-19 era on corporate organizations' earnings global economies at large. Prior studies have predicted audit risks expect auditors carry out detailed risk assessments clients for material misstatements in line with responsibilities. Consequently, this study examined assessment auditors' responsibilities, an era. In car...

This research examines the association between external auditors’ position in their firm (rank) and their consideration of fraud risk factors when planning an audit. Included in this examination is a study of the relationship between rank and judgmental agreement among auditors concerning the effects of risk factors on the extent of substantive testing. Results reveal that, when planning the ex...