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mechanism</title> <meta name="description" content="Search results for: auditing mechanism"> <meta name="keywords" content="auditing mechanism"> <meta name="viewport" content="width=device-width, initial-scale=1, minimum-scale=1, maximum-scale=1, user-scalable=no"> <meta charset="utf-8"> <link href="https://cdn.waset.org/favicon.ico" type="image/x-icon" rel="shortcut icon"> <link href="https://cdn.waset.org/static/plugins/bootstrap-4.2.1/css/bootstrap.min.css" rel="stylesheet"> <link href="https://cdn.waset.org/static/plugins/fontawesome/css/all.min.css" rel="stylesheet"> <link href="https://cdn.waset.org/static/css/site.css?v=150220211555" rel="stylesheet"> </head> <body> <header> <div class="container"> <nav class="navbar navbar-expand-lg navbar-light"> <a class="navbar-brand" href="https://waset.org"> <img src="https://cdn.waset.org/static/images/wasetc.png" alt="Open Science Research Excellence" title="Open Science Research Excellence" /> </a> <button class="d-block d-lg-none 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action="https://publications.waset.org/abstracts/search"> <div id="custom-search-input"> <div class="input-group"> <i class="fas fa-search"></i> <input type="text" class="search-query" name="q" placeholder="Author, Title, Abstract, Keywords" value="auditing mechanism"> <input type="submit" class="btn_search" value="Search"> </div> </div> </form> </div> </div> <div class="row mt-3"> <div class="col-sm-3"> <div class="card"> <div class="card-body"><strong>Commenced</strong> in January 2007</div> </div> </div> <div class="col-sm-3"> <div class="card"> <div class="card-body"><strong>Frequency:</strong> Monthly</div> </div> </div> <div class="col-sm-3"> <div class="card"> <div class="card-body"><strong>Edition:</strong> International</div> </div> </div> <div class="col-sm-3"> <div class="card"> <div class="card-body"><strong>Paper Count:</strong> 3201</div> </div> </div> </div> <h1 class="mt-3 mb-3 text-center" style="font-size:1.6rem;">Search results for: auditing mechanism</h1> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">3201</span> The Characteristics of a Fair and Efficient Tax Auditing Information System as a Tool against Tax Evasion: A Theoretical Framework</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Dimitris%20Balios">Dimitris Balios</a>, <a href="https://publications.waset.org/abstracts/search?q=Stefanos%20Tantos"> Stefanos Tantos</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Economic growth and social evolution are connected to trust relationships in a society. The quality of the accounting information, the tax information system and the tax audit mechanism evolve multiple benefits in an economy. Tax evasion, the illegal practice where people and companies do not pay taxes, is a crime because of the negative effect in economy and society. In this paper, we describe a theoretical framework on the characteristics of a fair and efficient tax auditing information system which could be a tool against tax evasion, a tool for an economy to grow, especially in countries that face fluctuations in economic activity. We conclude that a fair and efficient tax auditing information system increases the reliability of tax administration, improves taxpayers’ tax compliance and causes a developmental trajectory for the economy. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=auditing%20information%20system" title="auditing information system">auditing information system</a>, <a href="https://publications.waset.org/abstracts/search?q=auditing%20mechanism" title=" auditing mechanism"> auditing mechanism</a>, <a href="https://publications.waset.org/abstracts/search?q=tax%20evasion" title=" tax evasion"> tax evasion</a>, <a href="https://publications.waset.org/abstracts/search?q=taxation" title=" taxation"> taxation</a> </p> <a href="https://publications.waset.org/abstracts/104254/the-characteristics-of-a-fair-and-efficient-tax-auditing-information-system-as-a-tool-against-tax-evasion-a-theoretical-framework" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/104254.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">154</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">3200</span> The Extent of Big Data Analysis by the External Auditors</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Iyad%20Ismail">Iyad Ismail</a>, <a href="https://publications.waset.org/abstracts/search?q=Fathilatul%20Abdul%20Hamid"> Fathilatul Abdul Hamid</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This research was mainly investigated to recognize the extent of big data analysis by external auditors. This paper adopts grounded theory as a framework for conducting a series of semi-structured interviews with eighteen external auditors. The research findings comprised the availability extent of big data and big data analysis usage by the external auditors in Palestine, Gaza Strip. Considering the study's outcomes leads to a series of auditing procedures in order to improve the external auditing techniques, which leads to high-quality audit process. Also, this research is crucial for auditing firms by giving an insight into the mechanisms of auditing firms to identify the most important strategies that help in achieving competitive audit quality. These results are aims to instruct the auditing academic and professional institutions in developing techniques for external auditors in order to the big data analysis. This paper provides appropriate information for the decision-making process and a source of future information which affects technological auditing. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=big%20data%20analysis" title="big data analysis">big data analysis</a>, <a href="https://publications.waset.org/abstracts/search?q=external%20auditors" title=" external auditors"> external auditors</a>, <a href="https://publications.waset.org/abstracts/search?q=audit%20reliance" title=" audit reliance"> audit reliance</a>, <a href="https://publications.waset.org/abstracts/search?q=internal%20audit%20function" title=" internal audit function"> internal audit function</a> </p> <a href="https://publications.waset.org/abstracts/169041/the-extent-of-big-data-analysis-by-the-external-auditors" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/169041.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">69</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">3199</span> An Efficient Traceability Mechanism in the Audited Cloud Data Storage</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Ramya%20P">Ramya P</a>, <a href="https://publications.waset.org/abstracts/search?q=Lino%20Abraham%20Varghese"> Lino Abraham Varghese</a>, <a href="https://publications.waset.org/abstracts/search?q=S.%20Bose"> S. Bose</a> </p> <p class="card-text"><strong>Abstract:</strong></p> By cloud storage services, the data can be stored in the cloud, and can be shared across multiple users. Due to the unexpected hardware/software failures and human errors, which make the data stored in the cloud be lost or corrupted easily it affected the integrity of data in cloud. Some mechanisms have been designed to allow both data owners and public verifiers to efficiently audit cloud data integrity without retrieving the entire data from the cloud server. But public auditing on the integrity of shared data with the existing mechanisms will unavoidably reveal confidential information such as identity of the person, to public verifiers. Here a privacy-preserving mechanism is proposed to support public auditing on shared data stored in the cloud. It uses group signatures to compute verification metadata needed to audit the correctness of shared data. The identity of the signer on each block in shared data is kept confidential from public verifiers, who are easily verifying shared data integrity without retrieving the entire file. But on demand, the signer of the each block is reveal to the owner alone. Group private key is generated once by the owner in the static group, where as in the dynamic group, the group private key is change when the users revoke from the group. When the users leave from the group the already signed blocks are resigned by cloud service provider instead of owner is efficiently handled by efficient proxy re-signature scheme. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=data%20integrity" title="data integrity">data integrity</a>, <a href="https://publications.waset.org/abstracts/search?q=dynamic%20group" title=" dynamic group"> dynamic group</a>, <a href="https://publications.waset.org/abstracts/search?q=group%20signature" title=" group signature"> group signature</a>, <a href="https://publications.waset.org/abstracts/search?q=public%20auditing" title=" public auditing"> public auditing</a> </p> <a href="https://publications.waset.org/abstracts/31170/an-efficient-traceability-mechanism-in-the-audited-cloud-data-storage" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/31170.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">392</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">3198</span> Developing an Audit Quality Model for an Emerging Market</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Bita%20Mashayekhi">Bita Mashayekhi</a>, <a href="https://publications.waset.org/abstracts/search?q=Azadeh%20Maddahi"> Azadeh Maddahi</a>, <a href="https://publications.waset.org/abstracts/search?q=Arash%20Tahriri"> Arash Tahriri</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The purpose of this paper is developing a model for audit quality, with regard to the contextual and environmental attributes of the audit profession in Iran. For this purpose, using an exploratory approach, and because of the special attributes of the auditing profession in Iran in terms of the legal environment, regulatory and supervisory mechanisms, audit firms size, and etc., we used grounded theory approach as a qualitative research method. Therefore, we got the opinions of the experts in the auditing and capital market areas through unstructured interviews. As a result, the authors revealed the determinants of audit quality, and by using these determinants, developed an Integrated Audit Quality Model, including causal conditions, intervening conditions, context, as well as action strategies related to AQ and their consequences. In this research, audit quality is studied using a systemic approach. According to this approach, the quality of inputs, processes, and outputs of auditing determines the quality of auditing, therefore, the quality of all different parts of this system is considered. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=audit%20quality" title="audit quality">audit quality</a>, <a href="https://publications.waset.org/abstracts/search?q=integrated%20audit%20quality%20model" title=" integrated audit quality model"> integrated audit quality model</a>, <a href="https://publications.waset.org/abstracts/search?q=demand%20for%20audit%20service" title=" demand for audit service"> demand for audit service</a>, <a href="https://publications.waset.org/abstracts/search?q=supply%20of%20audit" title=" supply of audit"> supply of audit</a>, <a href="https://publications.waset.org/abstracts/search?q=grounded%20theory" title=" grounded theory"> grounded theory</a> </p> <a href="https://publications.waset.org/abstracts/51871/developing-an-audit-quality-model-for-an-emerging-market" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/51871.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">284</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">3197</span> Strengthening Governance in Public Administration: The Strategic Role of Internal Auditing in Enhancing Accountability and Transparency</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Iulian%20Clain">Iulian Clain</a> </p> <p class="card-text"><strong>Abstract:</strong></p> In contemporary public administration, the demand for greater accountability, transparency, and efficient governance has intensified, particularly in the face of increasing public scrutiny and fiscal constraints. Internal auditing has emerged as a vital tool in strengthening governance structures, enhancing the effectiveness of public sector institutions, and ensuring compliance with regulatory frameworks. This paper examines the evolving role of internal auditing within public administration, with an emphasis on risk management, regulatory compliance, and fraud prevention. Building on institutional theory and risk management frameworks, this study explores how internal audits contribute to identifying operational inefficiencies, minimizing financial irregularities, and promoting ethical governance practices. Through case studies and comparative analysis of auditing practices across OECD nations, this research provides insights into how strategic internal audits can be harnessed to reinforce public sector governance, thereby improving the delivery of public services. The paper argues that the integration of internal audit findings into decision-making processes enhances not only financial accountability but also policy outcomes, fostering greater public trust in government institutions. Key recommendations are presented on how public institutions can further integrate internal auditing processes to enhance governance outcomes, focusing on best practices for institutionalizing audit functions within public sector governance frameworks. These findings are particularly relevant for policymakers, audit professionals, and public administration leaders striving to achieve better governance, operational efficiency, and integrity in the public sector. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=internal%20auditing%20role" title="internal auditing role">internal auditing role</a>, <a href="https://publications.waset.org/abstracts/search?q=public%20administration%20sciences" title=" public administration sciences"> public administration sciences</a>, <a href="https://publications.waset.org/abstracts/search?q=public%20administration%20audit" title=" public administration audit"> public administration audit</a>, <a href="https://publications.waset.org/abstracts/search?q=internal%20auditing%20in%20universities" title=" internal auditing in universities"> internal auditing in universities</a> </p> <a href="https://publications.waset.org/abstracts/192667/strengthening-governance-in-public-administration-the-strategic-role-of-internal-auditing-in-enhancing-accountability-and-transparency" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/192667.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">21</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">3196</span> Corporate Governance Disclosures by South African Auditing Firms</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Rozanne%20Janet%20Smith">Rozanne Janet Smith</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This article examined the corporate governance disclosures of the large and medium-sized auditing firms in South Africa. It is important that auditing firms disclose their practice of good corporate governance to the public, as they serve the public interest. The auditing profession has been criticized due to many corporate scandals in recent years. This has undermined the reputation of the profession, with experts and the public questioning whether auditing firms have corporate governance structures in place, and whether they are taking public interest into consideration. In South Africa there is no corporate governance code specifically for audit firms. Auditing firms are encouraged by IRBA to issue a transparency report in which they disclose corporate governance structures and application, but this is not compulsory in South Africa. Moreover, the information issued in these transparency reports is limited and often only focuses on audit quality, and not governance. Through a literature review it was found that the UK is one of only a few countries who has a corporate governance code for audit firms. As South Africa initially used the UK Cadbury report to develop the King IV Code, it was fitting to use the UK Audit Firm Governance Code as a benchmark to determine if audit firms in South Africa are disclosing relevant corporate governance information in their transparency reports and/or integrated reports. This study contributes to the existing body of knowledge by pursuing the following objective: To determine the improvement in the corporate governance disclosures of large and medium-sized auditing firms in South Africa through comparative research. Available data from 2019 will be used and compared to the disclosures in the 2023/2024 transparency and or integrated reports of the large and medium-sized auditing firms in South Africa. To achieve this objective a constructivist research paradigm was applied. Qualitative secondary information was gathered for the analysis. A content analysis was selected to collect the qualitative data by analyzing the integrated reports and/or transparency reports of large and medium-sized auditing firms with 20 or more partners and to determine what is disclosed on their corporate governance practices. These transparency reports and integrated reports were then read and analyzed in depth and compared to the principles stated in the UK Code. Since there are only nine medium-sized and large auditing firms in South Africa, the researcher was able to conduct the content analysis by reading each report in depth. The following six principles which are found in the UK Code were assessed for disclosure. (1) Leadership, (2) Values, (3) INED, (4) Operations, (5) Reporting, and (6) Dialogue. The results reveal that the auditing firms are not disclosing the corporate governance principles and practices to the necessary extent. Although there has been some improvement, the disclosure is not to the extent which it should be. There is still a need for a South African audit firm governance code. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=auditing%20firms" title="auditing firms">auditing firms</a>, <a href="https://publications.waset.org/abstracts/search?q=corporate%20governance" title=" corporate governance"> corporate governance</a>, <a href="https://publications.waset.org/abstracts/search?q=South%20Africa" title=" South Africa"> South Africa</a>, <a href="https://publications.waset.org/abstracts/search?q=disclosure" title=" disclosure"> disclosure</a> </p> <a href="https://publications.waset.org/abstracts/190341/corporate-governance-disclosures-by-south-african-auditing-firms" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/190341.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">23</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">3195</span> The Role of Accounting and Auditing in Anti-Corruption Strategies: The Case of ECOWAS </h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Edna%20Gnomblerou">Edna Gnomblerou</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Given the current scale of corruption epidemic in West African economies, governments are seeking for immediate and effective measures to reduce the likelihood of the plague within the region. Generally, accountants and auditors are expected to help organizations in detecting illegal practices. However, their role in the fight against corruption is sometimes limited due to the collusive nature of corruption. The Denmark anti-corruption model shows that the implementation of additional controls over public accounts and independent efficient audits improve transparency and increase the probability of detection. This study is aimed at reviewing the existing anti-corruption policies of the Economic Commission of West African States (ECOWAS) as to observe the role attributed to accounting, auditing and other managerial practices in their anti-corruption drive. It further discusses the usefulness of accounting and auditing in helping anti-corruption commissions in controlling misconduct and increasing the perception to detect irregularities within public administration. The purpose of this initiative is to identify and assess the relevance of accounting and auditing in curbing corruption. To meet this purpose, the study was designed to answer the questions of whether accounting and auditing processes were included in the reviewed anti-corruption strategies, and if yes, whether they were effective in the detection process. A descriptive research method was adopted in examining the role of accounting and auditing in West African anti-corruption strategies. The analysis reveals that proper recognition of accounting standards and implementation of financial audits are viewed as strategic mechanisms in tackling corruption. Additionally, codes of conduct, whistle-blowing and information disclosure to the public are among the most common managerial practices used throughout anti-corruption policies to effectively and efficiently address the problem. These observations imply that sound anti-corruption strategies cannot ignore the values of including accounting and auditing processes. On one hand, this suggests that governments should employ all resources possible to improve accounting and auditing practices in the management of public sector organizations. On the other hand, governments must ensure that accounting and auditing practices are not limited to the private sector, but when properly implemented constitute crucial mechanisms to control and reduce corrupt incentives in public sector. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=accounting" title="accounting">accounting</a>, <a href="https://publications.waset.org/abstracts/search?q=anti-corruption%20strategy" title=" anti-corruption strategy"> anti-corruption strategy</a>, <a href="https://publications.waset.org/abstracts/search?q=auditing" title=" auditing"> auditing</a>, <a href="https://publications.waset.org/abstracts/search?q=ECOWAS" title=" ECOWAS"> ECOWAS</a> </p> <a href="https://publications.waset.org/abstracts/29225/the-role-of-accounting-and-auditing-in-anti-corruption-strategies-the-case-of-ecowas" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/29225.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">255</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">3194</span> Auditing of Building Information Modeling Application in Decoration Engineering Projects in China</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Lan%20Luo">Lan Luo</a> </p> <p class="card-text"><strong>Abstract:</strong></p> In China’s construction industry, it is a normal practice to separately subcontract the decoration engineering part from construction engineering, and Building Information Modeling (BIM) is also done separately. Application of BIM in decoration engineering should be integrated with other disciplines, but Chinese current practice makes this very difficult and complicated. Currently, there are three barriers in the auditing of BIM application in decoration engineering in China: heavy workload; scarcity of qualified professionals; and lack of literature concerning audit contents, standards, and methods. Therefore, it is significant to perform research on what (contents) should be evaluated, in which phase, and by whom (professional qualifications) in BIM application in decoration construction so that the application of BIM can be promoted in a better manner. Based on this consideration, four principles of BIM auditing are proposed: Comprehensiveness of information, accuracy of data, aesthetic attractiveness of appearance, and scheme optimization. In the model audit, three methods should be used: Collision, observation, and contrast. In addition, BIM auditing at six stages is discussed and a checklist for work items and results to be submitted is proposed. This checklist can be used for reference by decoration project participants. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=audit" title="audit">audit</a>, <a href="https://publications.waset.org/abstracts/search?q=evaluation" title=" evaluation"> evaluation</a>, <a href="https://publications.waset.org/abstracts/search?q=dimensions" title=" dimensions"> dimensions</a>, <a href="https://publications.waset.org/abstracts/search?q=methods" title=" methods"> methods</a>, <a href="https://publications.waset.org/abstracts/search?q=standards" title=" standards"> standards</a>, <a href="https://publications.waset.org/abstracts/search?q=BIM%20application%20in%20decoration%20engineering%20projects" title=" BIM application in decoration engineering projects"> BIM application in decoration engineering projects</a> </p> <a href="https://publications.waset.org/abstracts/45526/auditing-of-building-information-modeling-application-in-decoration-engineering-projects-in-china" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/45526.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">343</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">3193</span> The Audit Quality Effects on Reputation of the Certified Public Accountants in Thailand</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Prateep%20Wajeetongratana">Prateep Wajeetongratana</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This research aims to study the audit quality that affected to the reputation of the certified public accountants in Thailand. The researcher defined the population for this research as a group of the certified public accountants in Thailand who are the member of the federation of accounting professions under the royal patronage of his majesty the king also disclose their information .The total sampling size is 325. The results showed the audit quality factor has influence to the reputation of the certified public accountants in Thailand by accuracy auditing, objectiveness auditing and clearness auditing .These factors show by y1 = 1.381 + .372x1.1 + .309x1.2 + .305x1.3 can be describe as professional standard strictly factor (Y.1.1) and the new clients raised from word of mount of old clients regularly factor (Y.1.2) by regression coefficient (R2) as.242, this shows that such variables could predict the audit quality variable as 24.2 percent. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=audit%20quality" title="audit quality">audit quality</a>, <a href="https://publications.waset.org/abstracts/search?q=certified%20public%20accountants%20in%20Thailand" title=" certified public accountants in Thailand"> certified public accountants in Thailand</a>, <a href="https://publications.waset.org/abstracts/search?q=reputation" title=" reputation"> reputation</a> </p> <a href="https://publications.waset.org/abstracts/39909/the-audit-quality-effects-on-reputation-of-the-certified-public-accountants-in-thailand" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/39909.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">258</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">3192</span> CyberSecurity Malaysia: Towards Becoming a National Certification Body for Information Security Management Systems Internal Auditors</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=M.%20S.%20Razana">M. S. Razana</a>, <a href="https://publications.waset.org/abstracts/search?q=Z.%20W.%20Shafiuddin"> Z. W. Shafiuddin</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Internal auditing is one of the most important activities for organizations that implement information security management systems (ISMS). The purpose of internal audits is to ensure the ISMS implementation is in accordance to the ISO/IEC 27001 standard and the organization’s own requirements for its ISMS. Competent internal auditors are the main element that contributes to the effectiveness of internal auditing activities. To realize this need, CyberSecurity Malaysia is now in the process of becoming a certification body that certifies ISMS internal auditors. The certification scheme will assess the competence of internal auditors in generic knowledge and skills in management systems, and also in ISMS-specific knowledge and skills. The certification assessment is based on the ISO/IEC 19011 Guidelines for auditing management systems, ISO/IEC 27007 Guidelines for information security management systems auditing and ISO/IEC 27001 Information security management systems requirements. The certification scheme complies with the ISO/IEC 17024 General requirements for bodies operating certification systems of persons. Candidates who pass the exam will be certified as an ISMS Internal Auditor, whose competency will be evaluated every three years. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=ISMS%20internal%20audit" title="ISMS internal audit">ISMS internal audit</a>, <a href="https://publications.waset.org/abstracts/search?q=ISMS%20internal%20auditor" title=" ISMS internal auditor"> ISMS internal auditor</a>, <a href="https://publications.waset.org/abstracts/search?q=ISO%2FIEC%2017024" title=" ISO/IEC 17024"> ISO/IEC 17024</a>, <a href="https://publications.waset.org/abstracts/search?q=competence" title=" competence"> competence</a>, <a href="https://publications.waset.org/abstracts/search?q=certification" title=" certification"> certification</a> </p> <a href="https://publications.waset.org/abstracts/49714/cybersecurity-malaysia-towards-becoming-a-national-certification-body-for-information-security-management-systems-internal-auditors" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/49714.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">235</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">3191</span> Internal Auditing and the Performance of State-Owned Enterprises in Emerging Markets</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Jobo%20Dubihlela">Jobo Dubihlela</a>, <a href="https://publications.waset.org/abstracts/search?q=Kofi%20Boamah"> Kofi Boamah</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The inimitable role of the internal auditing, challenges and the predicament of state-owned enterprises in emerging markets are acknowledged. Study sought to address the inter-related questions, about how does IAF complement the performance and sustainability of SOEs? How can effective IA control systems be implemented to improve the performance results and culture of SOEs in Namibia? The weaknesses inherent in the SOE sector, unfortunately, impacts on the IAF ability to effectively support the SOEs. Despite these challenges, the study has unearthed IAF potential capabilities to contribute to SOE survival in Namibia by complementing the governance practices of the sector. Using a quantitative research approach, the dataset was collected and analysed from SOEs to confirm the role of the internal auditing function (IAF) as an indispensable concomitant of SOE performance. The study adopted a data approach supported by the literary evidence, which enabled generalisation and connectedness of the issues being addressed. The outcome of the data analysis contributed to achieving the results, which are discussed and eventually support the conclusions reached. Results show that the intractable task of internal auditing depends on the leadership of the board of directors of the SOEs. Study also revealed critical priorities needed to influence policymakers and oversight bodies to overcome the iniquities influencing SOE operations, understand and embrace IAF to salvage a sector that has a lot to offer and yet is severely mismanaged. Results support literature on IA’s contribution to SOE development from a developing country’s point of view and is the first of its kind in Namibia. Findings suggest ways to possibly enhance knowledge development of future researchers and ‘wet their appetite’ for further research in emerging markets and on a global scale. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=internal%20auditing%20activity" title="internal auditing activity">internal auditing activity</a>, <a href="https://publications.waset.org/abstracts/search?q=state-owned%20enterprises" title=" state-owned enterprises"> state-owned enterprises</a>, <a href="https://publications.waset.org/abstracts/search?q=emerging%20markets" title=" emerging markets"> emerging markets</a>, <a href="https://publications.waset.org/abstracts/search?q=auditing%20function" title=" auditing function"> auditing function</a> </p> <a href="https://publications.waset.org/abstracts/151451/internal-auditing-and-the-performance-of-state-owned-enterprises-in-emerging-markets" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/151451.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">103</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">3190</span> Accounting and Auditing Standards Influence on Income Smoothing Perspective in Islamic Financial Institutions</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Fatma%20Ezzahra%20Kateb">Fatma Ezzahra Kateb</a>, <a href="https://publications.waset.org/abstracts/search?q=Neila%20Boulila%20Taktak"> Neila Boulila Taktak</a>, <a href="https://publications.waset.org/abstracts/search?q=Mohamed%20Kabir%20Hassan"> Mohamed Kabir Hassan</a> </p> <p class="card-text"><strong>Abstract:</strong></p> We examine the impact of Islamic accounting and auditing standards issued by the Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) on the income smoothing perspective of Islamic financial institutions located in the Middle East and North Africa region between 2013 and 2018. Based on General Least square regression for panel data, we find a significant and positive relationship between intentional income smoothing and earning persistence and cash flow predictability in all models. However, we discovered that AAOIFI accounting standards (FAS) had a negative and significant effect on intentional income smoothing and earning persistence. As a result, the income smoothing efficiency is lower for IFIs that use FASs than IFIs that use IFRSs. Our findings emphasize the need for specific standards to enhance the relevance of financial reports disclosed by Islamic financial institutions. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=AAOIFI" title="AAOIFI">AAOIFI</a>, <a href="https://publications.waset.org/abstracts/search?q=financial%20reporting%20quality" title=" financial reporting quality"> financial reporting quality</a>, <a href="https://publications.waset.org/abstracts/search?q=income%20smoothing%20perspective" title=" income smoothing perspective"> income smoothing perspective</a>, <a href="https://publications.waset.org/abstracts/search?q=MENA%20countries" title=" MENA countries"> MENA countries</a> </p> <a href="https://publications.waset.org/abstracts/157853/accounting-and-auditing-standards-influence-on-income-smoothing-perspective-in-islamic-financial-institutions" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/157853.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">94</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">3189</span> Risk Based on Computer Auditing and Measures of ‎Prevention</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Mohammad%20Hadi%20Khorashadi%20Zadeh">Mohammad Hadi Khorashadi Zadeh</a>, <a href="https://publications.waset.org/abstracts/search?q=Amin%20Karkon"> Amin Karkon</a>, <a href="https://publications.waset.org/abstracts/search?q=Seyd%20Mohammad%20Reza%20Mashhoori"> Seyd Mohammad Reza Mashhoori</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The technology of computer audit played a major role in the progress and prospects of a proper application to improve the quality and efficiency of audit work. But due to the technical complexity and the specific risks of computer audit, it should be shown effective in audit and preventive action. Mainly through research in this paper, we propose the causes of audit risk in a computer environment and the risk of further proposals for measures to control, to some extent reduce the risk of computer audit and improve the audit quality. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=computer%20auditing" title="computer auditing">computer auditing</a>, <a href="https://publications.waset.org/abstracts/search?q=risk" title=" risk"> risk</a>, <a href="https://publications.waset.org/abstracts/search?q=measures%20to%20prevent" title=" measures to prevent"> measures to prevent</a>, <a href="https://publications.waset.org/abstracts/search?q=information%20management" title=" information management"> information management</a> </p> <a href="https://publications.waset.org/abstracts/46033/risk-based-on-computer-auditing-and-measures-of-prevention" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/46033.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">525</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">3188</span> Risk-Based Computer Auditing and Measures of Prevention</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Mohammad%20Hadi%20Khorashadi%20Zadeh">Mohammad Hadi Khorashadi Zadeh</a>, <a href="https://publications.waset.org/abstracts/search?q=Amin%20Karkon"> Amin Karkon</a>, <a href="https://publications.waset.org/abstracts/search?q=Seyd%20Mohammad%20Reza%20Mashhoori%20%E2%80%8E"> Seyd Mohammad Reza Mashhoori ‎</a> </p> <p class="card-text"><strong>Abstract:</strong></p> the technology of Computer audit played a major role in the progress and ‎prospects of a proper application to improve the quality and efficiency of audit ‎work. But due to the technical complexity and the specific risks of computer ‎audit, it should be shown effective in audit and preventive action. Mainly through ‎research in this paper, we proposes the causes of audit risk in a computer ‎environment and the risk of further proposals for measures to control, to some ‎extent reduce the risk of computer audit and improve the audit quality.‎ <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=computer%20auditing" title="computer auditing">computer auditing</a>, <a href="https://publications.waset.org/abstracts/search?q=risk" title=" risk"> risk</a>, <a href="https://publications.waset.org/abstracts/search?q=measures%20to%20prevent" title=" measures to prevent"> measures to prevent</a>, <a href="https://publications.waset.org/abstracts/search?q=information%20technology" title="information technology">information technology</a> </p> <a href="https://publications.waset.org/abstracts/46967/risk-based-computer-auditing-and-measures-of-prevention" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/46967.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">489</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">3187</span> The Impact of Audit Committee Industry Expertise on Internal Audit Function</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Abdulaziz%20Alzeban">Abdulaziz Alzeban</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This study examines whether internal audit function is indeed greater when audit committee members have industry expertise combined with auditing expertise. Data from a survey of 64 chief internal auditors from companies registered on the Saudi Stock Exchange TADAWL, provides results that suggest that when audit committee members possess both industry expertise and auditing expertise, the committee’s role in improving the quality of internal audit is enhanced. This outcome is concluded as one that can be generalized beyond the Saudi Arabian context. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=internal%20audit" title="internal audit">internal audit</a>, <a href="https://publications.waset.org/abstracts/search?q=audit%20committee" title=" audit committee"> audit committee</a>, <a href="https://publications.waset.org/abstracts/search?q=industry%20expertise" title=" industry expertise"> industry expertise</a>, <a href="https://publications.waset.org/abstracts/search?q=function" title=" function "> function </a> </p> <a href="https://publications.waset.org/abstracts/29400/the-impact-of-audit-committee-industry-expertise-on-internal-audit-function" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/29400.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">357</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">3186</span> Risk in the South African Sectional Title Industry: An Assurance Perspective</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Leandi%20Steenkamp">Leandi Steenkamp</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The sectional title industry has been a part of the property landscape in South Africa for almost half a century, and plays a significant role in addressing the housing problem in the country. Stakeholders such as owners and investors in sectional title property are in most cases not directly involved in the management thereof, and place reliance on the audited annual financial statements of bodies corporate for decision-making purposes. Although the industry seems to be highly regulated, the legislation regarding accounting and auditing of sectional title is vague and ambiguous. Furthermore, there are no industry-specific auditing and accounting standards to guide accounting and auditing practitioners in performing their work and industry financial benchmarks are not readily available. In addition, financial pressure on sectional title schemes is often very high due to the fact that some owners exercise unrealistic pressure to keep monthly levies as low as possible. All these factors have an impact on the business risk as well as audit risk of bodies corporate. Very little academic research has been undertaken on the sectional title industry in South Africa from an accounting and auditing perspective. The aim of this paper is threefold: Firstly, to discuss the findings of a literature review on uncertainties, ambiguity and confusing aspects in current legislation regarding the audit of a sectional title property that may cause or increase audit and business risk. Secondly, empirical findings of risk-related aspects from the results of interviews with three groups of body corporate role-players will be discussed. The role-players were body corporate trustee chairpersons, body corporate managing agents and accounting and auditing practitioners of bodies corporate. Specific reference will be made to business risk and audit risk. Thirdly, practical recommendations will be made on possibilities of closing the audit expectation gap, and further research opportunities in this regard will be discussed. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=assurance" title="assurance">assurance</a>, <a href="https://publications.waset.org/abstracts/search?q=audit" title=" audit"> audit</a>, <a href="https://publications.waset.org/abstracts/search?q=audit%20risk" title=" audit risk"> audit risk</a>, <a href="https://publications.waset.org/abstracts/search?q=body%20corporate" title=" body corporate"> body corporate</a>, <a href="https://publications.waset.org/abstracts/search?q=corporate%20governance" title=" corporate governance"> corporate governance</a>, <a href="https://publications.waset.org/abstracts/search?q=sectional%20title" title=" sectional title"> sectional title</a> </p> <a href="https://publications.waset.org/abstracts/57104/risk-in-the-south-african-sectional-title-industry-an-assurance-perspective" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/57104.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">267</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">3185</span> The Impact of the Application of Blockchain Technology in Accounting and Auditing</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Yusuf%20Adebayo%20Oduwole">Yusuf Adebayo Oduwole</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The evaluation of blockchain technology's potential effects on the accounting and auditing fields is the main objective of this essay. It also adds to the existing body of work by examining how these practices alter technological concerns, including cryptocurrency accounting, regulation, governance, accounting practices, and technical challenges. Examples of this advancement include the growth of the concept of blockchain and its application in accounting. This technology is being considered one of the digital revolutions that could disrupt the world and civilization as it can transfer large volumes of virtual currencies like cryptocurrencies with the help of a third party. The basis for this research is a systematic review of the articles using Vosviewer to display and reflect on the bibliometric information of the articles accessible on the Scopus database. Also, as the practice of using blockchain technology in the field of accounting and auditing is still in its infancy, it may be useful to carry out a more thorough analysis of any implications for accounting and auditing regarding aspects of governance, regulation, and cryptocurrency that have not yet been discussed or addressed to any significant extent. The main findings on the relationship between blockchain and accounting show that the application of smart contracts, such as triple-entry accounting, has increased the quality of accounting records as well as reliance on the information available. This results in fewer cyclical assignments, no need for resolution, and real-time accounting, among others. Thereby, to integrate blockchain through a computer system, one must continuously learn and remain naive when using blockchain-integrated accounting software. This includes learning about how cryptocurrencies are accounted for and regulated. In this study, three original and contributed efforts are presented. To offer a transparent view of the state of previous relevant studies and research works in accounting and auditing that focus on blockchain, it begins by using bibliographic visibility analysis and a Scopus narrative analysis. Second, it highlights legislative, governance, and ethical concerns, such as education, where it tackles the use of blockchain in accounting and auditing. Lastly, it examines the impact of blockchain technologies on the accounting recognition of cryptocurrencies. Users of the technology should, therefore, take their time and learn how it works, as well as keep abreast of the different developments. In addition, the accounting industry must integrate blockchain certification and practice, most likely offline or as part of university education for those intending to become auditors or accountants. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=blockchain" title="blockchain">blockchain</a>, <a href="https://publications.waset.org/abstracts/search?q=crypto%20assets" title=" crypto assets"> crypto assets</a>, <a href="https://publications.waset.org/abstracts/search?q=governance" title=" governance"> governance</a>, <a href="https://publications.waset.org/abstracts/search?q=regulation%20%26%20smart%20contracts" title=" regulation & smart contracts"> regulation & smart contracts</a> </p> <a href="https://publications.waset.org/abstracts/189178/the-impact-of-the-application-of-blockchain-technology-in-accounting-and-auditing" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/189178.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">27</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">3184</span> Reflections on Mechanism of Foreign Teachers’ Administration in Colleges and Universities in China </h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=YangHui">YangHui</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Foreign teachers play an important role in the process of internationalization of higher education in China. Based on the method of literature analysis, firstly study the contents about the mechanism of the foreign teachers’ administration in our country, then secondly analyze the main barriers of the foreign teacher’s administration mechanism. Finally, it is suggested that the international exchange department in universities should constantly improve the employment mechanism, training mechanism, appraisal mechanism and incentive mechanism to promote the internationalization of higher education. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=internationalization%20of%20higher%20education" title="internationalization of higher education">internationalization of higher education</a>, <a href="https://publications.waset.org/abstracts/search?q=mechanism" title=" mechanism"> mechanism</a>, <a href="https://publications.waset.org/abstracts/search?q=administration%20of%20foreign%20teachers" title=" administration of foreign teachers"> administration of foreign teachers</a>, <a href="https://publications.waset.org/abstracts/search?q=colleges%20and%20universities" title=" colleges and universities"> colleges and universities</a>, <a href="https://publications.waset.org/abstracts/search?q=China" title=" China"> China</a> </p> <a href="https://publications.waset.org/abstracts/3059/reflections-on-mechanism-of-foreign-teachers-administration-in-colleges-and-universities-in-china" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/3059.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">478</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">3183</span> The Impact of Religiosity and Ethical Senstivity on Accounting Students’ Ethical Judgement Decision</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Ahmed%20Mohamed%20Alteer">Ahmed Mohamed Alteer</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The purpose of this paper is come up with theoretical model through understanding the causes and motives behind the auditors' sensitive to ethical dilemma through Auditing Students. This study considers the possibility of auditing students’ ethical judgement being affected by two individual factors, namely ethical sensitivity and religiosity. The finding of this study that there are several ethical theories a models provide a significant understanding of ethical issues and supported that ethical sensitivity and religiosity may affect ethical judgement decision among accounting students. The suggestion model proposes that student ethical judgement is influenced by their ethical sensitivity and their religiosity. Nonetheless, the influence of religiosity on ethical judgement is expected to be via ethical sensitivity. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=asccounting%20students" title="asccounting students">asccounting students</a>, <a href="https://publications.waset.org/abstracts/search?q=ethical%20sensitivity" title=" ethical sensitivity"> ethical sensitivity</a>, <a href="https://publications.waset.org/abstracts/search?q=religiosity" title=" religiosity"> religiosity</a>, <a href="https://publications.waset.org/abstracts/search?q=ethical%20judgement" title=" ethical judgement"> ethical judgement</a> </p> <a href="https://publications.waset.org/abstracts/18425/the-impact-of-religiosity-and-ethical-senstivity-on-accounting-students-ethical-judgement-decision" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/18425.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">618</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">3182</span> Audit and Assurance Program for AI-Based Technologies</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Beatrice%20Arthur">Beatrice Arthur</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The rapid development of artificial intelligence (AI) has transformed various industries, enabling faster and more accurate decision-making processes. However, with these advancements come increased risks, including data privacy issues, systemic biases, and challenges related to transparency and accountability. As AI technologies become more integrated into business processes, there is a growing need for comprehensive auditing and assurance frameworks to manage these risks and ensure ethical use. This paper provides a literature review on AI auditing and assurance programs, highlighting the importance of adapting traditional audit methodologies to the complexities of AI-driven systems. Objective: The objective of this review is to explore current AI audit practices and their role in mitigating risks, ensuring accountability, and fostering trust in AI systems. The study aims to provide a structured framework for developing audit programs tailored to AI technologies while also investigating how AI impacts governance, risk management, and regulatory compliance in various sectors. Methodology: This research synthesizes findings from academic publications and industry reports from 2014 to 2024, focusing on the intersection of AI technologies and IT assurance practices. The study employs a qualitative review of existing audit methodologies and frameworks, particularly the COBIT 2019 framework, to understand how audit processes can be aligned with AI governance and compliance standards. The review also considers real-time auditing as an emerging necessity for influencing AI system design during early development stages. Outcomes: Preliminary findings indicate that while AI auditing is still in its infancy, it is rapidly gaining traction as both a risk management strategy and a potential driver of business innovation. Auditors are increasingly being called upon to develop controls that address the ethical and operational risks posed by AI systems. The study highlights the need for continuous monitoring and adaptable audit techniques to handle the dynamic nature of AI technologies. Future Directions: Future research will explore the development of AI-specific audit tools and real-time auditing capabilities that can keep pace with evolving technologies. There is also a need for cross-industry collaboration to establish universal standards for AI auditing, particularly in high-risk sectors like healthcare and finance. Further work will involve engaging with industry practitioners and policymakers to refine the proposed governance and audit frameworks. Funding/Support Acknowledgements: This research is supported by the Information Systems Assurance Management Program at Concordia University of Edmonton. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=AI%20auditing" title="AI auditing">AI auditing</a>, <a href="https://publications.waset.org/abstracts/search?q=assurance" title=" assurance"> assurance</a>, <a href="https://publications.waset.org/abstracts/search?q=risk%20management" title=" risk management"> risk management</a>, <a href="https://publications.waset.org/abstracts/search?q=governance" title=" governance"> governance</a>, <a href="https://publications.waset.org/abstracts/search?q=COBIT%202019" title=" COBIT 2019"> COBIT 2019</a>, <a href="https://publications.waset.org/abstracts/search?q=transparency" title=" transparency"> transparency</a>, <a href="https://publications.waset.org/abstracts/search?q=accountability" title=" accountability"> accountability</a>, <a href="https://publications.waset.org/abstracts/search?q=machine%20learning" title=" machine learning"> machine learning</a>, <a href="https://publications.waset.org/abstracts/search?q=compliance" title=" compliance"> compliance</a> </p> <a href="https://publications.waset.org/abstracts/191896/audit-and-assurance-program-for-ai-based-technologies" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/191896.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">23</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">3181</span> A Risk-Based Modeling Approach for Successful Adoption of CAATTs in Audits: An Exploratory Study Applied to Israeli Accountancy Firms</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Alon%20Cohen">Alon Cohen</a>, <a href="https://publications.waset.org/abstracts/search?q=Jeffrey%20Kantor"> Jeffrey Kantor</a>, <a href="https://publications.waset.org/abstracts/search?q=Shalom%20Levy"> Shalom Levy</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Technology adoption models are extensively used in the literature to explore drivers and inhibitors affecting the adoption of Computer Assisted Audit Techniques and Tools (CAATTs). Further studies from recent years suggested additional factors that may affect technology adoption by CPA firms. However, the adoption of CAATTs by financial auditors differs from the adoption of technologies in other industries. This is a result of the unique characteristics of the auditing process, which are expressed in the audit risk elements and the risk-based auditing approach, as encoded in the auditing standards. Since these audit risk factors are not part of the existing models that are used to explain technology adoption, these models do not fully correspond to the specific needs and requirements of the auditing domain. The overarching objective of this qualitative research is to fill the gap in the literature, which exists as a result of using generic technology adoption models. Followed by a pretest and based on semi-structured in-depth interviews with 16 Israeli CPA firms of different sizes, this study aims to reveal determinants related to audit risk factors that influence the adoption of CAATTs in audits and proposes a new modeling approach for the successful adoption of CAATTs. The findings emphasize several important aspects: (1) while large CPA firms developed their own inner guidelines to assess the audit risk components, other CPA firms do not follow a formal and validated methodology to evaluate these risks; (2) large firms incorporate a variety of CAATTs, including self-developed advanced tools. On the other hand, small and mid-sized CPA firms incorporate standard CAATTs and still need to catch up to better understand what CAATTs can offer and how they can contribute to the quality of the audit; (3) the top management of mid-sized and small CPA firms should be more proactive and updated about CAATTs capabilities and contributions to audits; and (4) All CPA firms consider professionalism as a major challenge that must be constantly managed to ensure an optimal CAATTs operation. The study extends the existing knowledge of CAATTs adoption by looking at it from a risk-based auditing approach. It suggests a new model for CAATTs adoption by incorporating influencing audit risk factors that auditors should examine when considering CAATTs adoption. Since the model can be used in various audited scenarios and supports strategic, risk-based decisions, it maximizes the great potential of CAATTs on the quality of the audits. The results and insights can be useful to CPA firms, internal auditors, CAATTs developers and regulators. Moreover, it may motivate audit standard-setters to issue updated guidelines regarding CAATTs adoption in audits. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=audit%20risk" title="audit risk">audit risk</a>, <a href="https://publications.waset.org/abstracts/search?q=CAATTs" title=" CAATTs"> CAATTs</a>, <a href="https://publications.waset.org/abstracts/search?q=financial%20auditing" title=" financial auditing"> financial auditing</a>, <a href="https://publications.waset.org/abstracts/search?q=information%20technology" title=" information technology"> information technology</a>, <a href="https://publications.waset.org/abstracts/search?q=technology%20adoption%20models" title=" technology adoption models"> technology adoption models</a> </p> <a href="https://publications.waset.org/abstracts/161917/a-risk-based-modeling-approach-for-successful-adoption-of-caatts-in-audits-an-exploratory-study-applied-to-israeli-accountancy-firms" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/161917.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">67</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">3180</span> Empirical Nonprofit Research Literature Review in Major Accounting Areas</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Nancy%20Chun%20Feng">Nancy Chun Feng</a>, <a href="https://publications.waset.org/abstracts/search?q=Janet%20S.%20Greenlee"> Janet S. Greenlee</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Nonprofit empirical research has grown substantially in recent years. In this paper, the authors provide a detailed review of a selection of representative recent empirical nonprofit research, organized chronologically within each accounting topic in major accounting areas (i.e. auditing, compensation, financial accounting, governance, managerial accounting, and taxation). The authors also include in the appendix an annotated bibliography of nonprofit accounting empirical research that has been published in major journals since 2016, also organized by major accounting areas. This appendix includes not only references but also their major findings. This paper should be of interest for researchers who are keen to learn recent findings of nonprofit empirical research in these major accounting areas. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=nonprofit%20accounting" title="nonprofit accounting">nonprofit accounting</a>, <a href="https://publications.waset.org/abstracts/search?q=nonprofit%20auditing" title=" nonprofit auditing"> nonprofit auditing</a>, <a href="https://publications.waset.org/abstracts/search?q=nonprofit%20financial%20performance" title=" nonprofit financial performance"> nonprofit financial performance</a>, <a href="https://publications.waset.org/abstracts/search?q=nonprofit%20governance" title=" nonprofit governance"> nonprofit governance</a> </p> <a href="https://publications.waset.org/abstracts/193316/empirical-nonprofit-research-literature-review-in-major-accounting-areas" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/193316.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">16</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">3179</span> Dynamic Synthesis of a Flexible Multibody System</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Mohamed%20Amine%20Ben%20Abdallah">Mohamed Amine Ben Abdallah</a>, <a href="https://publications.waset.org/abstracts/search?q=Imed%20Khemili"> Imed Khemili</a>, <a href="https://publications.waset.org/abstracts/search?q=Nizar%20Aifaoui"> Nizar Aifaoui</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This work denotes an insight into dynamic synthesis of multibody systems. A set of mechanism parameters design variable are synthetized based on a desired mechanism response, such as, velocity, acceleration and bodies deformations. Moreover, knowing the work space, for a robot, and mechanism response allow defining optimal parameters mechanism handling with the desired target response. To this end, evolutionary genetic algorithm has been deployed. A demonstrative example for imperfect mechanism has been treated, mainly, a slider crank mechanism with a flexible connecting rod. The transversal deflection of the connecting rod has been chosen as response to identify the mechanism design parameters. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=dynamic%20response" title="dynamic response">dynamic response</a>, <a href="https://publications.waset.org/abstracts/search?q=evolutionary%20genetic%20algorithm" title=" evolutionary genetic algorithm"> evolutionary genetic algorithm</a>, <a href="https://publications.waset.org/abstracts/search?q=flexible%20bodies" title=" flexible bodies"> flexible bodies</a>, <a href="https://publications.waset.org/abstracts/search?q=optimization" title=" optimization"> optimization</a> </p> <a href="https://publications.waset.org/abstracts/51863/dynamic-synthesis-of-a-flexible-multibody-system" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/51863.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">320</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">3178</span> Analysis of a Single Motor Finger Mechanism for a Prosthetic Hand</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Shaukat%20Ali">Shaukat Ali</a>, <a href="https://publications.waset.org/abstracts/search?q=Kanber%20Sedef"> Kanber Sedef</a>, <a href="https://publications.waset.org/abstracts/search?q=Mustafa%20Yilmaz"> Mustafa Yilmaz</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This work analyzes a finger mechanism for a prosthetic hand that will help in improving the living standards of people who have lost their hands for a variety of reasons. The finger mechanism is single degree of freedom and hence has advantages such as compact size, reduced mass and less energy consumption. The proposed finger mechanism is a six bar linkage actuated by a single motor. The kinematic, static and dynamic analyses have been done by using the conventional methods of mechanism analysis. The kinematic results present the motion of the proposed finger mechanism and location of the fingertip. The static and dynamic analyses provide the useful information about the gripping force at the fingertip for various configurations and the selection of motor that will move the finger over its range of configuration. This single motor finger mechanism is simple and resembles the human finger’s motion suitable for grasping operation. This study can be used in the optimization of geometrical parameters of the proposed mechanism to obtain the desired configurations with minimum torque and enhanced griping. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=dynamics" title="dynamics">dynamics</a>, <a href="https://publications.waset.org/abstracts/search?q=finger%20mechanism" title=" finger mechanism"> finger mechanism</a>, <a href="https://publications.waset.org/abstracts/search?q=grasping" title=" grasping"> grasping</a>, <a href="https://publications.waset.org/abstracts/search?q=kinematics" title=" kinematics"> kinematics</a> </p> <a href="https://publications.waset.org/abstracts/49855/analysis-of-a-single-motor-finger-mechanism-for-a-prosthetic-hand" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/49855.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">358</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">3177</span> Network Traffic Classification Scheme for Internet Network Based on Application Categorization for Ipv6 </h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Yaser%20Miaji">Yaser Miaji</a>, <a href="https://publications.waset.org/abstracts/search?q=Mohammed%20Aloryani"> Mohammed Aloryani</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The rise of recent applications in everyday implementation like videoconferencing, online recreation and voice speech communication leads to pressing the need for novel mechanism and policy to serve this steep improvement within the application itself and users‟ wants. This diversity in web traffics needs some classification and prioritization of the traffics since some traffics merit abundant attention with less delay and loss, than others. This research is intended to reinforce the mechanism by analysing the performance in application according to the proposed mechanism implemented. The mechanism used is quite direct and analytical. The mechanism is implemented by modifying the queue limit in the algorithm. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=traffic%20classification" title="traffic classification">traffic classification</a>, <a href="https://publications.waset.org/abstracts/search?q=IPv6" title=" IPv6"> IPv6</a>, <a href="https://publications.waset.org/abstracts/search?q=internet" title=" internet"> internet</a>, <a href="https://publications.waset.org/abstracts/search?q=application%20categorization" title=" application categorization"> application categorization</a> </p> <a href="https://publications.waset.org/abstracts/26845/network-traffic-classification-scheme-for-internet-network-based-on-application-categorization-for-ipv6" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/26845.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">565</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">3176</span> From Intuitive to Constructive Audit Risk Assessment: A Complementary Approach to CAATTs Adoption</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Alon%20Cohen">Alon Cohen</a>, <a href="https://publications.waset.org/abstracts/search?q=Jeffrey%20Kantor"> Jeffrey Kantor</a>, <a href="https://publications.waset.org/abstracts/search?q=Shalom%20Levy"> Shalom Levy</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The use of the audit risk model in auditing has faced limitations and difficulties, leading auditors to rely on a conceptual level of its application. The qualitative approach to assessing risks has resulted in different risk assessments, affecting the quality of audits and decision-making on the adoption of CAATTs. This study aims to investigate risk factors impacting the implementation of the audit risk model and propose a complementary risk-based instrument (KRIs) to form substance risk judgments and mitigate against heightened risk of material misstatement (RMM). The study addresses the question of how risk factors impact the implementation of the audit risk model, improve risk judgments, and aid in the adoption of CAATTs. The study uses a three-stage scale development procedure involving a pretest and subsequent study with two independent samples. The pretest involves an exploratory factor analysis, while the subsequent study employs confirmatory factor analysis for construct validation. Additionally, the authors test the ability of the KRIs to predict audit efforts needed to mitigate against heightened RMM. Data was collected through two independent samples involving 767 participants. The collected data was analyzed using exploratory factor analysis and confirmatory factor analysis to assess scale validity and construct validation. The suggested KRIs, comprising two risk components and seventeen risk items, are found to have high predictive power in determining audit efforts needed to reduce RMM. The study validates the suggested KRIs as an effective instrument for risk assessment and decision-making on the adoption of CAATTs. This study contributes to the existing literature by implementing a holistic approach to risk assessment and providing a quantitative expression of assessed risks. It bridges the gap between intuitive risk evaluation and the theoretical domain, clarifying the mechanism of risk assessments. It also helps improve the uniformity and quality of risk assessments, aiding audit standard-setters in issuing updated guidelines on CAATT adoption. A few limitations and recommendations for future research should be mentioned. First, the process of developing the scale was conducted in the Israeli auditing market, which follows the International Standards on Auditing (ISAs). Although ISAs are adopted in European countries, for greater generalization, future studies could focus on other countries that adopt additional or local auditing standards. Second, this study revealed risk factors that have a material impact on the assessed risk. However, there could be additional risk factors that influence the assessment of the RMM. Therefore, future research could investigate other risk segments, such as operational and financial risks, to bring a broader generalizability to our results. Third, although the sample size in this study fits acceptable scale development procedures and enables drawing conclusions from the body of research, future research may develop standardized measures based on larger samples to reduce the generation of equivocal results and suggest an extended risk model. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=audit%20risk%20model" title="audit risk model">audit risk model</a>, <a href="https://publications.waset.org/abstracts/search?q=audit%20efforts" title=" audit efforts"> audit efforts</a>, <a href="https://publications.waset.org/abstracts/search?q=CAATTs%20adoption" title=" CAATTs adoption"> CAATTs adoption</a>, <a href="https://publications.waset.org/abstracts/search?q=key%20risk%20indicators" title=" key risk indicators"> key risk indicators</a>, <a href="https://publications.waset.org/abstracts/search?q=sustainability" title=" sustainability"> sustainability</a> </p> <a href="https://publications.waset.org/abstracts/179142/from-intuitive-to-constructive-audit-risk-assessment-a-complementary-approach-to-caatts-adoption" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/179142.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">77</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">3175</span> Information Technology and Professional Behavior: An Empirical Examination of Auditing and Accounting Tasks</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Michael%20C.%20Nwaohia">Michael C. Nwaohia</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Whereas anecdotal evidence supports the notion that increase in information technology (IT) know-how may enhance output of professionals in the accounting sector, this has not been systematically explored in the Nigerian context. Against this background, this paper examines the correlation between knowledgeability of IT and level of performance at everyday auditing and accounting tasks. It utilizes primary and secondary data from selected business organizations in Lagos, Nigeria. Accounting staff were administered structured questionnaires which, amongst other things, sought to examine knowledge and exposure to information technology prior to joining the firms and current level of performance based on self-reporting and supervisor comments. In addition, exposure to on-the-job IT training and current level of performance was examined. The statistical analysis of the data was done using the SPSS package. The results strongly suggest that prior exposure to IT skills enabled accounting professionals to better flexibly fit into the dynamic environment in which contemporary business takes place. Ultimately, the paper attempts to explicate some of the implications of these findings for individuals and business firms. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=accounting" title="accounting">accounting</a>, <a href="https://publications.waset.org/abstracts/search?q=firms" title=" firms"> firms</a>, <a href="https://publications.waset.org/abstracts/search?q=information%20technology" title=" information technology"> information technology</a>, <a href="https://publications.waset.org/abstracts/search?q=professional%20behavior" title=" professional behavior"> professional behavior</a> </p> <a href="https://publications.waset.org/abstracts/44170/information-technology-and-professional-behavior-an-empirical-examination-of-auditing-and-accounting-tasks" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/44170.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">235</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">3174</span> The Effect of Internal Auditing Function on the Quality of Financial Reporting: A Theoretical Framework</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Hani%20Albogami">Hani Albogami</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The internal audit function is considered as one of the internal corporate governance mechanisms that may have an impact on improving earnings quality by constraining earnings management. The internal audit function is also a unique corporate governance mechanism because internal auditors have more involvement with the day-to-day operations comparing to the audit committee, and also internal auditors audit their companies the whole year compared to the external auditor who audits only a certain time of the year. The relationships between internal audit function and earnings management can be understood by some theories. Therefore, this paper provides a theoretical background of the influence of the quality of internal audit function on earnings management. In particular, the agency theory, institutional theory, singling theory, and resource dependency theory are adapted by this paper to provide some understanding and analyses that can be a basis for future research to contribute to the corporate governance academic studies. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=internal%20audit" title="internal audit">internal audit</a>, <a href="https://publications.waset.org/abstracts/search?q=corporate%20governance" title=" corporate governance"> corporate governance</a>, <a href="https://publications.waset.org/abstracts/search?q=earnings%20management" title=" earnings management"> earnings management</a>, <a href="https://publications.waset.org/abstracts/search?q=accounting" title=" accounting"> accounting</a> </p> <a href="https://publications.waset.org/abstracts/135376/the-effect-of-internal-auditing-function-on-the-quality-of-financial-reporting-a-theoretical-framework" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/135376.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">200</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">3173</span> Identifying the Factors affecting on the Success of Energy Usage Saving in Municipality of Tehran </h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Rojin%20Bana%20Derakhshan">Rojin Bana Derakhshan</a>, <a href="https://publications.waset.org/abstracts/search?q=Abbas%20Toloie"> Abbas Toloie</a> </p> <p class="card-text"><strong>Abstract:</strong></p> For the purpose of optimizing and developing energy efficiency in building, it is required to recognize key elements of success in optimization of energy consumption before performing any actions. Surveying Principal Components is one of the most valuable result of Linear Algebra because the simple and non-parametric methods are become confusing. So that energy management system implemented according to energy management system international standard ISO50001:2011 and all energy parameters in building to be measured through performing energy auditing. In this essay by simulating used of data mining, the key impressive elements on energy saving in buildings to be determined. This approach is based on data mining statistical techniques using feature selection method and fuzzy logic and convert data from massive to compressed type and used to increase the selected feature. On the other side, influence portion and amount of each energy consumption elements in energy dissipation in percent are recognized as separated norm while using obtained results from energy auditing and after measurement of all energy consuming parameters and identified variables. Accordingly, energy saving solution divided into 3 categories, low, medium and high expense solutions. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=energy%20saving" title="energy saving">energy saving</a>, <a href="https://publications.waset.org/abstracts/search?q=key%20elements%20of%20success" title=" key elements of success"> key elements of success</a>, <a href="https://publications.waset.org/abstracts/search?q=optimization%20of%20energy%20consumption" title=" optimization of energy consumption"> optimization of energy consumption</a>, <a href="https://publications.waset.org/abstracts/search?q=data%20mining" title=" data mining"> data mining</a> </p> <a href="https://publications.waset.org/abstracts/30590/identifying-the-factors-affecting-on-the-success-of-energy-usage-saving-in-municipality-of-tehran" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/30590.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">468</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">3172</span> Auditor with the Javanese Characters: Revealing the Relationship towards Its Client</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Krisna%20Damayanti">Krisna Damayanti</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Negative issue about the relationship between auditors and clients often heard. It arises in view of the rise of a variety of phenomena resulting from the audit practice of greed and do not appreciate the independence of the audit profession and professional code of ethics. It is a logical consequence of the practice of capitalism in accounting. The purpose of this paper would like to uncover the existing auditing practices in Indonesia, especially Java, which is associated with a strong influence of Javanese culture with reluctant/"shy", politely, "legowo", "ngemong" friendly, "not mentholo", "tepo seliro", "ngajeni", "acquiescent". The method used by interpretive approach that emphasizes the role of language, interpret and understand and see social reality as something other than a label, name or concept. Auditing practices in each country has a culture that will affect the standard set by those regulatory standards although there has been an adaptation of IAS. In Indonesia the majority of parties dominated by Javanesse racial regulators, so Java culture is embedded in every audit practices thus conditions in Java requires auditors to behave like that, sometimes interfere with standard Java code of conduct that must be executed by an auditor. Auditors who live in Java have the characters of Javanese culture that is hard to avoid in the audit practice. However, in practice, the auditor still are relevant in their profession. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=auditors" title="auditors">auditors</a>, <a href="https://publications.waset.org/abstracts/search?q=java" title=" java"> java</a>, <a href="https://publications.waset.org/abstracts/search?q=character" title=" character"> character</a>, <a href="https://publications.waset.org/abstracts/search?q=profession" title=" profession"> profession</a>, <a href="https://publications.waset.org/abstracts/search?q=code%20of%20ethics" title=" code of ethics"> code of ethics</a>, <a href="https://publications.waset.org/abstracts/search?q=client" title=" client"> client</a> </p> <a href="https://publications.waset.org/abstracts/20814/auditor-with-the-javanese-characters-revealing-the-relationship-towards-its-client" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/20814.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">441</span> </span> </div> </div> <ul class="pagination"> <li class="page-item disabled"><span class="page-link">&lsaquo;</span></li> <li class="page-item active"><span class="page-link">1</span></li> <li class="page-item"><a class="page-link" href="https://publications.waset.org/abstracts/search?q=auditing%20mechanism&page=2">2</a></li> <li class="page-item"><a class="page-link" href="https://publications.waset.org/abstracts/search?q=auditing%20mechanism&page=3">3</a></li> <li class="page-item"><a class="page-link" href="https://publications.waset.org/abstracts/search?q=auditing%20mechanism&page=4">4</a></li> <li class="page-item"><a class="page-link" href="https://publications.waset.org/abstracts/search?q=auditing%20mechanism&page=5">5</a></li> <li class="page-item"><a class="page-link" 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