Essays about: "accounting system audit"

Showing result 1 - 5 of 11 essays containing the words accounting system audit.

  1. 1. Auditor incentives and audit quality : A qualitative study regarding influence of incentives on audit quality based on Sri Lanka and Bangladesh.

    University essay from Umeå universitet/Företagsekonomi

    Author : Abeysiri Munasinghege Lasanthi; Sharmin Akther; [2023]
    Keywords : Financial incentives; Non-financial incentives; Auditor behaviour; Auditor motivation; Auditor performance; Audit evidence; Technology and Audit quality.;

    Abstract : The primary goal of this study is to identify the influence of auditor incentives in audit quality and how and why it influences the auditor in practice in south Asian countries like Sri Lanka and Bangladesh. This research will be relevant to authorities like audit firms, regulators, practitioners, and academics and it will be helpful to make the standard setup to establish the methods or procedures to offer the incentives which can be matched with the global context. READ MORE

  2. 2. Automation and the transformation of the audit process : A qualitative research on the impact of automation on the audit process

    University essay from Umeå universitet/Företagsekonomi

    Author : Maija Keskinen; Rudo Cathrine Tarwireyi; [2019]
    Keywords : Auditing; audit process; automated accounting; automated auditing; automation;

    Abstract : Technology is advancing at a rapid pace impacting many industries including accounting and auditing industries. Technological development has enabled implementation of automated accounting systems that make it possible for firms to shift from traditional accounting to automated accounting. READ MORE

  3. 3. HOW HAS TECHNOLOGY INFLUENCED FINANCIAL REPORTING PROCESS IN ACCOUNTING FIRMS? : An analysis of two international audit firms in Liberia

    University essay from Umeå universitet/Företagsekonomi

    Author : PRISCA ENOW ETCHI; SYLVIA FREEMAN TARKPAH; [2019]
    Keywords : AUTOMATION; FINANCIAL REPORTING; TECHNOLOGY; AUDITING FIRMS;

    Abstract : Technology helps firms maintain data flow, track processes and maintain employee records. Technology makes it possible for firms to operate efficiently and effectively with minimal manpower and helps to reduce operating costs. READ MORE

  4. 4. Blockchain Accounting in a Tripple-Entry System

    University essay from Lunds universitet/Företagsekonomiska institutionen

    Author : Mahir Hambiralovic; Rasmus Karlsson; [2018]
    Keywords : Blockchain Accounting; Triple-Entry Accounting; Request Network; Real-Time Accounting; Automated Audit; Business and Economics;

    Abstract : Title: Blockchain Accounting in a Triple-Entry System - Its Implications on the Firm and its Stakeholders, a Case Study on the Request Network. Seminar date: 1st of June 2018 Course: FEKH69 & FEKH89, Degree Project Undergraduate Level, Business Administration, Undergraduate Level, 15 University Credits Points (UPC) or ECTS-cr) Authors: Mahir Hambiralovic & Rasmus Karlsson Advisor: Rolf G Larsson Keywords: Blockchain Accounting, Triple-Entry Accounting, Request Network, Real-Time Accounting, Automated Audit Purpose: To continue previous research on blockchain accounting and to explore how the technology could alter industries and professions over time. READ MORE

  5. 5. IFRS 13 and investing decisions : A study of auditors and academics’ viewpoint

    University essay from Umeå universitet/Företagsekonomi

    Author : Jonathan Yarnold; Marko Ravlic; [2014]
    Keywords : IFRS 13; IAS 40; investment decisions; fair value accounting; investor; disclosure requirements; and fair value hierarchy.;

    Abstract : With the recent financial crisis that have happened and the global move towards fair value accounting financial institutions such as the IASB saw fit to increase the mandatory disclosure requirements by implementing IFRS 13 to regulated fair value accounting in IFRS. The implementation of IFRS 13 means that many of the old standards in regards to fair value will be replaced, for example investment properties reporting under IAS 40. READ MORE