پیوندهای مفید
آمار
| تعداد نشریات | 21 |
| تعداد شماره‌ها | 632 |
| تعداد مقالات | 9,260 |
| تعداد مشاهده مقاله | 67,743,705 |
| تعداد دریافت فایل اصل مقاله | 8,157,622 |
Development and rational combination of continuous audit research based on the presentation of an optimal model | ||
| International Journal of Nonlinear Analysis and Applications | ||
| مقاله 12، دوره 14، شماره 7، مهر 2023، صفحه 135-142 اصل مقاله (629.96 K) | ||
| نوع مقاله: Research Paper | ||
| شناسه دیجیتال (DOI): 10.22075/ijnaa.2022.26009.3199 | ||
| نویسندگان | ||
| Effat َAkramimoghadam؛ Abbas Sheybani Tezerji* ؛ Hossein Shafiee | ||
| Department of Accounting, Sirjan Branch, Islamic Azad University, Sirjan, Iran | ||
| تاریخ دریافت: 19 دی 1400، تاریخ بازنگری: 07 بهمن 1400، تاریخ پذیرش: 14 اسفند 1400 | ||
| چکیده | ||
| Continuous auditing is a concept that refers to more frequency of audit reports and tries to use new technologies to lead the audit process towards more automation and reporting of exceptions. Continuous auditing was performed based on the presentation of the desired model. This research was a descriptive correlation study using structural equation modeling. The research community included all certified auditors who are members of the Iranian Association of Certified Public Accountants. The number of samples in this study was estimated to be 110 people who were selected by simple random sampling. A questionnaire was used to collect data. Statistical analysis was performed with LISREL software. Structural equation modeling was also used to test the research hypotheses. The results showed that audit factors such as the use of more analytical techniques and skills in the continuous auditing system, the establishment of risk management systems, improving the effectiveness and efficiency of the internal control system, increasing demand from stakeholders to provide audit reports on the development and rational composition of audit research. Continuous auditing has a significant effect. | ||
| کلیدواژه‌ها | ||
| Continuous Auditing؛ Development and Rational Combination of Research؛ Internal Control | ||
| مراجع | ||
|
[1] A. Azar, M.H. Farazmand and A.A.A. Rostamy, Fuzzy partitioning and its application to reservoir operation problem: A multistage approach using Markov chain, J. Operat. Res. Soc. Japan 45 (2002), no. 1, 27–35. [2] T. Barani, The impact of continuous auditing on the quality of audit reports (case study of the electronic monitoring system of the court of audit plan in the court of audit), Quart. J. New Manag. Account. Approach. 3 (2019), no. 13. [3] P. Castka, C. Searcy and J. Mohr, Technology-enhanced auditing: Improving veracity and timeliness in social and environmental audits of supply chains, J. Cleaner Prod. 258 (2020), 120773. [4] V. Chiu, Q. Liu and M.A. Vasarhelyi, The development and intellectual structure of continuous auditing research, J. Account. Liter. 33 (2014), 37–57. [5] H. Etemadi and N. Shafa Khyberi, The impact of free cash flows on profit management and the role of the audit committee in it, Financ. Account. 18 (2011), 10–42. [6] A. Gepp, M.K. Linnenluecke, T.J. O’Neill and T. Smith, Big data techniques in auditing research and practice: Current trends and future opportunities, J. Account. Liter. 40 (2018), 102–115. [7] G.C. Gonzalez, P.N. Sharma and D.F. Galletta, The antecedents of the use of continuous auditing in the internal auditing context, Int. J. Account. Info. Syst. 13 (2012), no. 3, 248–262. [8] M.G. Hala, E.K. Amin and A. Mohamed, Auditors’ perceptions of the impact of continuous auditing on the quality of internet reported financial information in Egypt, Manager. Audit. J. 31 (2016), no. 1. [9] R.M. Hoffer, The value of continuous auditing, EDP Audit, Control Secur. Newsletter 35 (2007), no. 6, 1–19. [10] S.B. Kahyaoglu, R. Sarikaya and B. Topal, Continuous auditing as a strategic tool in public sector internal audit: The Turkish case, Selcuk Univ. Sos. Bilim. Meslek Yuksek. Dergisi 23 (2020), no. 1, 208–225. [11] M. Kashanipour, A. Rahmani and S.M. Parchini Parchin, The relationship between discretionary disclosure and non-executive directors, Account. Audit. Rev. 16 (2017), no. 57, 85–100. [12] R. Kaspina, Continuing professional development of accounting and auditing: Russian experience and challenges, Proc.-Soc. Behave. Sci. 191 (2015), 550–553. [13] S. Mahghani Gheshlaghi, Continuous audit: Empowering continuous audit, 3rd Int. Conf. New Res. Manag. Econ. Account. Bank. Georgia, Permanent Conference Secretariat, 2009. [14] A. Prasad and P. Green, Organizational competencies and dynamic accounting information system capability: Impact on AIS processes and firm performance, J. Info. Syst. 29 (2015), no. 3, 123–149. [15] N. Rahimiman, S.J. Mir Abbasi, Assessing the level of knowledge and application of continuous auditing by internal audit managers, J. Account. Rev. 5 (2017), no. 17, 51–80. [16] P. Richardson and R. Dull, An exploratory study of the adoption, application and impacts of continuous auditing technologies in small businesses, Int. J. Account. Inf. Syst. 20 (2016), 26–37. [17] M.H. Setayesh and S. Khoshnoodinia, The future of continuous auditing from the perspective of independent auditors, National Conf. Sci. Res. Manag. Account. Law Soc. Sci. Shiraz, 2017. [18] H. Zhou, S. Owusu-Ansah and A. Maggina, Board of directors, audit committee, and firm performance: Evidence from Greece, J. Int. Account. Audit. Taxation, 31 (2018), 20–36. | ||
|
آمار تعداد مشاهده مقاله: 16,366 تعداد دریافت فایل اصل مقاله: 303 |
||