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The Current State and Future of the Audit Profession
10 references·3 citing·42 second hop
The Current State and Future of the Audit Profession (2014)The Current State and Future of the Audit…Continuous Assurance for the Now Economy (2010)Continuous Assurance for the …The Declining Value‐relevance of Accounting Information and Non‐Information‐based Trading: An Empirical Analysis* (2004)The Declining Value‐relevance…Underlying principles of the electronization of business: a research agenda (2003)Underlying principles of the …Use of R2 in accounting research: measuring changes in value relevance over the last four decades (1999)Use of R2 in accounting resea…The Delphi technique as a forecasting tool: issues and analysis (1999)The Delphi technique as a for…The Boundaries of Financial Reporting and How to Extend Them (1999)The Boundaries of Financial R…Have Financial Statements Lost Their Relevance? (1999)Have Financial Statements Los…Use of R-Squared in Accounting Research: Measuring Changes in Value Relevance Over the Last Four Decades (1998)Use of R-Squared in Accountin…The Impact of Expert System Audit Tools on Auditing Firms in the Year 2001: A Delphi Investigation. (1993)The Impact of Expert System A…Insider Holdings and Perceptions of Information Asymmetry: A Note (1988)Insider Holdings and Percepti…Propensity factors of artificial intelligence technology adoption by public sector auditors (2025)Propensity factors of artific…Empirical evaluation of continuous auditing system use: a systematic review (2022)Empirical evaluation of conti…Big Data and Financial Auditing in Portugal (2020)Big Data and Financial Auditi…Decision support systems and intelligent systems (1997)The balanced scorecard: Translating strategy into action (1997)The Effects of Electronic Collaboration in Distributed Project Management (2005)Audit Education and the Real-Time Economy (2010)Logistics and Supply Chain Management (2021)A study of normative and informational social influences upon individual judgment. (1955)An Experimental Application of the DELPHI Method to the Use of Experts (1963)the delphi method: techniques and applications (1975)Current validity of the Delphi method in social sciences (2005)The Delphi Method for Graduate Research (2007)Consensus measurement in Delphi studies (2012)Bid, ask and transaction prices in a specialist market with heterogeneously informed traders (1985)Continuous Auctions and Insider Trading (1985)The Structure of Corporate Ownership: Causes and Consequences (1985)Trading volume, bid-ask spread, and price volatility in futures markets (2000)External Monitoring of Property Appraisal Estimates and Information Asymmetry (2002)Embedding sustainability in risk management: The impact of environmental, social, and governance ratings on corporate financial risk (2022)On the Usefulness of Earnings and Earnings Research: Lessons and Directions from Two Decades of Empirical Research (1989)Changes in the value-relevance of earnings and book values over the past forty years (1997)Accounting for intangibles – a critical review of policy recommendations (2008)Accounting-based versus market-based cross-sectional models of CDS spreads (2008)Female directors and earnings management in high‐technology firms (2012)Key Issues in Information Systems Management: 1994-95 SIM Delphi Results1 (1996)The New Industrial Engineering: Information Technology and Business Process Redesign (2011)A Predictive Ordered Logistic Regression Model as a Tool for Quality Review of Control Risk Assessments (2014)Correlates of the internal audit function’s use of data analytics in the big data era: Global evidence (2020)Audit 4.0-Based ESG Assurance: An Example of Using Satellite Images on GHG Emissions (2022)Earnings, Book Values, and Dividends in Equity Valuation* (1995)Do Investors Trade Too Much? (1999)Using Industry Classification Codes to Sample High-Technology Firms: Analysis and Recommendations (2009)The accounting treatment of intangibles – A critical review of the literature (2011)Idiosyncratic volatility: An indicator of noise trading? (2016)Exploring the use of the Delphi method in accounting information systems research (2012)The Future of Audit (2014)The Delphi Method Research Strategy in Studies of Information Systems (2015)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)The financial reporting environment: Review of the recent literature (2010)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Costs of Equity and Earnings Attributes (2004)Capital markets research in accounting (2001)Characteristics of a firm's information environment and the information asymmetry between insiders and outsiders (2003)Earnings management and cross listing: Are reconciled earnings comparable to US earnings?Π (2005)
this work references cited by second hop

References

  • 1999The Delphi technique as a forecasting tool: issues and analysis2,513 cited
  • 1999The Boundaries of Financial Reporting and How to Extend Them1,930 cited
  • 1999Have Financial Statements Lost Their Relevance?1,917 cited
  • 1999Use of R2 in accounting research: measuring changes in value relevance over the last four decades734 cited
  • 1998Use of R-Squared in Accounting Research: Measuring Changes in Value Relevance Over the Last Four Decades242 cited
  • 1988Insider Holdings and Perceptions of Information Asymmetry: A Note214 cited
  • 2004The Declining Value‐relevance of Accounting Information and Non‐Information‐based Trading: An Empirical Analysis*141 cited
  • 2003Underlying principles of the electronization of business: a research agenda82 cited
  • 2010Continuous Assurance for the Now Economy75 cited
  • 1993The Impact of Expert System Audit Tools on Auditing Firms in the Year 2001: A Delphi Investigation.38 cited

Cited by

  • 2020Big Data and Financial Auditing in Portugal7 cited
  • 2022Empirical evaluation of continuous auditing system use: a systematic review7 cited
  • 2025Propensity factors of artificial intelligence technology adoption by public sector auditors6 cited

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