Essays about: "Auditor’s perceptions"

Showing result 1 - 5 of 18 essays containing the words Auditor’s perceptions.

1. 1. The emergence of Big Data and Auditors' Perception : A comparative study on India and Bangladesh

   University essay from Högskolan Dalarna/Institutionen för kultur och samhälle

   Author : Zenat Rahnuma; [2023]
   Keywords : ig Data; Big data analytics; auditing; Technology Acceptance Mode;

   Abstract : Abstract: Title: The emergence of Big Data and Auditors' Perception (A comparative study on India and Bangladesh) Aim: The aim of the study is to explore and compare the perception of auditors in India and Bangladesh towards the implementation of big data analytics in audit. Method: In this study a qualitative method has been applied using semi-structured interviews. READ MORE

3. 2. Audit Expectations Gap in the Swedish National Audit Office

   University essay from Jönköping University/Internationella Handelshögskolan

   Author : Fanuel Kidane; Carlos Younan; [2022]
   Keywords : Audit; Audit expectation gap; Swedish National Audit Office; Supreme Audit Institution; Public auditor; public sector auditing; Media;

   Abstract : Background and Problem: The audit expectation gap is an interesting phenomenon whereseveral academics and researchers have studied this subject in the audit environment. However,in relation to the research conducted on the audit expectation gap in the private sector, a lack ofresearch exists on the audit expectation gap in the public sector. READ MORE

4. 3. The Impact of the Pandemic of Covid-19 on the 'Audit Expectation Gap' - The Case of India

   University essay from Lunds universitet/Företagsekonomiska institutionen

   Author : Asha Harshavardhan Kittur; Salome Samniashvili; [2022]
   Keywords : Auditors; Users; ICAI; Audit; Expectation gap; Agency theory; Role theory; Attribution theory; Covid-19; Pandemic; India.; Business and Economics;

   Abstract : The purpose is to explore the impact of the Covid-19 pandemic on the AEG by exploring the perceptions of two groups namely, (i) auditors and (ii) the users of the audited financial statements. This research is conducted in the Indian context, meaning the participants of this study are Indian Chartered Accountants and users of financial statements. READ MORE

5. 4. Working from home and audit quality : A study of Swedish auditors with high home demands

   University essay from

   Author : Alexander Ahlberg; Ann-Lovise Hult; [2021]
   Keywords : Auditors; high home demands; JDCS model; reduced audit quality behavior; working from home;

   Abstract : Since the outbreak of the Covid-19 pandemic in early 2020, many Swedish auditors have been forced to work fulltime from home. If auditors are negatively impacted working from home, it could result in auditors engaging in reduced audit quality (RAQ) behavior and negatively impact overall audit quality. READ MORE

6. 5. The Changing Nature of the Audit Profession - Opportunities and Challenges with Digital Transformation and the Use of Audit Support Systems, Big Data and Data Analytics

   University essay from Göteborgs universitet/Graduate School

   Author : Gustaf Stensjö; [2020-07-01]
   Keywords : Auditing; Digital Transformation; Audit support systems; Big data; Data analytics;

   Abstract : This exploratory study aims to illustrate the changing nature of the audit profession by providing a comprehensive overview of the main challenges and opportunities that increasingly sophisticated audit support systems with more Big data and Data analytics capabilities induce upon the profession, and how these are addressed. The empirical findings are based on ten semi-structured interviews with eight different practitioners from the Big Four auditing firms, of which four are closely involved in the digitalisation and transformation processes at each respective firm. READ MORE