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The business risk audit: Origins, obstacles and opportunities

Citations

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Cited by:

  1. Guénin-Paracini, Henri & Malsch, Bertrand & Paillé, Anne Marché, 2014. "Fear and risk in the audit process," Accounting, Organizations and Society, Elsevier, vol. 39(4), pages 264-288.
  2. Sorin Domnisoru & Sorin Vinatoru, 2008. "The Financial Audit Complexity of The Fixed Assets," European Research Studies Journal, European Research Studies Journal, vol. 0(4), pages 49-62.
  3. Du Jianguo & Rauf Ibrahim & Peter Lartey Yao & Rupa Jaladi Santosh & Amponsah Clinton Kwabena, 2019. "The Effectiveness of Internal Controls in Rural Community Banks: Evidence from Ghana," Business Management and Strategy, Macrothink Institute, vol. 10(1), pages 202-218, December.
  4. Madher E. Hamdallah & Salem Al-N’eimat & Anan F. Srouji & Manaf Al-Okaily & Khaldoon Albitar, 2022. "The Effect of Apparent and Intellectual Sustainability Independence on the Credibility Gap of the Accounting Information," Sustainability, MDPI, vol. 14(21), pages 1-22, November.
  5. Jeff Boone & Inder K. Khurana & K. K. Raman, 2012. "Audit Market Concentration and Auditor Tolerance for Earnings Management," Working Papers 0014, College of Business, University of Texas at San Antonio.
  6. Gabbioneta, Claudia & Greenwood, Royston & Mazzola, Pietro & Minoja, Mario, 2013. "The influence of the institutional context on corporate illegality," Accounting, Organizations and Society, Elsevier, vol. 38(6), pages 484-504.
  7. Jacqueline Christensen & Pamela Kent & Tom Smith, 2016. "The decision to outsource risk management services," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 56(4), pages 985-1015, December.
  8. Coskun Cakar & Frédéric Gautier, 2016. "L'Auditeur Interne Comme Observateur De Second Ordre : Un Besoin Pour Identifier Et Evaluer Les Risques Au Sein Des Organisations," Post-Print hal-01901151, HAL.
  9. Lhuillery, Stéphane & Tellechea, Marion & Thiéry, Stéphanie, 2023. "Innovation in lieu of compliance: Internal audit departments’ standardized and non-standardized knowledge sources," Technovation, Elsevier, vol. 123(C).
  10. Everett, Jeff & Tremblay, Marie-Soleil, 2014. "On hypocrisy, the phronemos, and kitsch: A reply to our commentators," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 25(3), pages 222-225.
  11. Bruynseels, Liesbeth & Willekens, Marleen, 2012. "The effect of strategic and operating turnaround initiatives on audit reporting for distressed companies," Accounting, Organizations and Society, Elsevier, vol. 37(4), pages 223-241.
  12. Ardelean Alexandra, 2013. "Defining the Public Interest in Relation to the Accountancy Profession: Some Perspectives," Scientific Annals of Economics and Business, Sciendo, vol. 60(2), pages 1-17, December.
  13. Iordanis Eleftheriadis & Vasilios Vyttas, 2017. "Risk Management and Viability of Public Organizations. Development of a Risk Measurement Tool: The Case of Greece," International Journal of Business and Economic Sciences Applied Research (IJBESAR), Democritus University of Thrace (DUTH), Kavala Campus, Greece, vol. 10(1), pages 55-59, March.
  14. Tamara A. Lambert & Christopher P. Agoglia, 2011. "Closing the Loop: Review Process Factors Affecting Audit Staff Follow‐Through," Journal of Accounting Research, Wiley Blackwell, vol. 49(5), pages 1275-1306, December.
  15. Flint, Christine & Fraser, Ian A.M. & Hatherly, David J., 2008. "Business risk auditing: A regressive evolution?—A research note," Accounting forum, Elsevier, vol. 32(2), pages 143-147.
  16. Power, Michael, 2013. "The apparatus of fraud risk," Accounting, Organizations and Society, Elsevier, vol. 38(6), pages 525-543.
  17. Marie Caussimont & David Carassus, 2015. "L’audit financier en contexte territorial : vers un audit de performance de la gestion locale ?," Post-Print hal-02141946, HAL.
  18. Christopher Bleibtreu & Ulrike Stefani, 2012. "The Interdependence Between Audit Market Structure and the Quality of Financial Reporting: The Case of Non-Audit Services," Working Paper Series of the Department of Economics, University of Konstanz 2012-01, Department of Economics, University of Konstanz.
  19. Zakia Jabeen & Jabir Ali & Nadia Yusuf, 2021. "Difference in business obstacles faced by firms across sizes: evidence from enterprise survey data of India," Journal of Global Entrepreneurship Research, Springer;UNESCO Chair in Entrepreneurship, vol. 11(1), pages 71-81, December.
  20. John Ziyang Zhang & Yangxin Yu, 2016. "Does Board Independence Affect Audit Fees? Evidence from Recent Regulatory Reforms," European Accounting Review, Taylor & Francis Journals, vol. 25(4), pages 793-814, October.
  21. Wally Smieliauskas, 2007. "What's Wrong with the Current Audit Risk Model?/QU'EST‐CE QUI NE VA PAS DANS LE MODÈLE ACTUEL DE RISQUE DE VÉRIFICATION?," Accounting Perspectives, John Wiley & Sons, vol. 6(4), pages 343-367, November.
  22. J. Christopher Westland, 2017. "An empirical investigation of analytical procedures using mixture distributions," Intelligent Systems in Accounting, Finance and Management, John Wiley & Sons, Ltd., vol. 24(4), pages 111-124, October.
  23. Holm, Claus & Zaman, Mahbub, 2012. "Regulating audit quality: Restoring trust and legitimacy," Accounting forum, Elsevier, vol. 36(1), pages 51-61.
  24. Messier, William F., 2014. "An approach to learning risk-based auditing," Journal of Accounting Education, Elsevier, vol. 32(3), pages 276-287.
  25. Le Luo & Qingliang Tang & Hanlu Fan & Jamie Ayers, 2023. "Corporate carbon assurance and the quality of carbon disclosure," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(1), pages 657-690, March.
  26. Mertzanis, Charilaos & Garas, Samy & Abdel-Maksoud, Ahmed, 2020. "Integrity of financial information and firms' access to energy in developing countries," Energy Economics, Elsevier, vol. 92(C).
  27. Wally Smieliauskas, 2008. "A Framework for Identifying (and Avoiding) Fraudulent Financial Reporting," Accounting Perspectives, John Wiley & Sons, vol. 7(3), pages 189-226, August.
  28. Ferdinand A Gul & Arifur Khan & Karen Lai & Getie Dessalegn & Mohammad Badrul Muttakin, 2023. "Corporate political donations and audit fees: Some evidence from Australian audit pricing," Post-Print hal-04511816, HAL.
  29. Kun Su & Heng Liu, 2021. "Financialization of manufacturing companies and corporate innovation: Lessons from an emerging economy," Managerial and Decision Economics, John Wiley & Sons, Ltd., vol. 42(4), pages 863-875, June.
  30. Schultz Jr., Joseph J. & Bierstaker, James Lloyd & O'Donnell, Ed, 2010. "Integrating business risk into auditor judgment about the risk of material misstatement: The influence of a strategic-systems-audit approach," Accounting, Organizations and Society, Elsevier, vol. 35(2), pages 238-251, February.
  31. Knechel, W. Robert & Salterio, Steven E. & Kochetova-Kozloski, Natalia, 2010. "The effect of benchmarked performance measures and strategic analysis on auditors' risk assessments and mental models," Accounting, Organizations and Society, Elsevier, vol. 35(3), pages 316-333, April.
  32. Wright, William F., 2016. "Client business models, process business risks and the risk of material misstatement of revenue," Accounting, Organizations and Society, Elsevier, vol. 48(C), pages 43-55.
  33. Helen Brown-Liburd & Jeffrey Cohen & Greg Trompeter, 2013. "Effects of Earnings Forecasts and Heightened Professional Skepticism on the Outcomes of Client–Auditor Negotiation," Journal of Business Ethics, Springer, vol. 116(2), pages 311-325, August.
  34. Ji, Xu-dong & Lu, Wei & Qu, Wen, 2018. "Internal control risk and audit fees: Evidence from China," Journal of Contemporary Accounting and Economics, Elsevier, vol. 14(3), pages 266-287.
  35. Bucaro, Anthony C., 2019. "Enhancing auditors' critical thinking in audits of complex estimates," Accounting, Organizations and Society, Elsevier, vol. 73(C), pages 35-49.
  36. O'Donnell, Ed & Prather-Kinsey, Jenice, 2010. "Nationality and differences in auditor risk assessment: A research note with experimental evidence," Accounting, Organizations and Society, Elsevier, vol. 35(5), pages 558-564, July.
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