Relevant bibliographies by topics / Modern accounting and auditing methods

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  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers

Academic literature on the topic 'Modern accounting and auditing methods'

Author: Grafiati
Published: 5 June 2025
Last updated: 2 August 2025

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Journal articles on the topic "Modern accounting and auditing methods"

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Bogataya, I. N., and E. M. Evstaf’eva. "Research on the Evolution of Methodological Approaches to Accounting and Auditing of Estimated Values in the Context of Digitalization." Accounting. Analysis. Auditing 7, no. 6 (2020): 64–74. http://dx.doi.org/10.26794/2408-9303-2020-7-6-64-74.

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The article is devoted to the issues of development of methodological approaches to accounting and auditing of estimated values and their changes in the conditions of digitalization. The purpose of the research is to study modern methodological approaches to accounting and auditing of estimated values, taking into account the specifics of the current stage of digital transformation, and to develop the main directions for their improvement in order to improve the quality of the information base in order to be able to make sound management decisions. The theoretical and methodological basis of t
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KOÇ, Feden, and Osman BAYRİ. "Analysis of Publications in the Field of Accounting Auditing with Traditional Bibliometric Methods and CiteSpace Based Visual Mapping Techniques." Eskişehir Osmangazi Üniversitesi İktisadi ve İdari Bilimler Dergisi 18, no. 1 (2023): 162–86. http://dx.doi.org/10.17153/oguiibf.1233546.

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The aim of this study is to analyze 1,655 publications published between 2017-2021 in the field of “Accounting Auditing” in the Web of Science Core Collection database, with two different analysis methods, CiteSpace analysis technique and traditional bibliometric analysis method, within the scope of modern visual mapping techniques. The study used the citation explosion model, overlay map model, timeline of the largest clusters, major clusters (major specializations) analysis techniques and carrot2 clustering model to analyze the accounting auditing subject based on bibliographic data using Ci
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NAUGOL’NOVA, Irina A., and Vladislav S. KUZNETSOV. "Automation of accounting and auditing processes: The potential and risks of AI application." Finance and Credit 31, no. 4 (2025): 105–16. https://doi.org/10.24891/fc.31.4.105.

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Subject. The article discusses artificial intelligence (AI) implementation in accounting and auditing and risks that should be taken into account to successfully integrate modern technologies into professional practice. Objectives. The aim is to identify opportunities and risks inherent in the use of artificial intelligence in the automation of accounting and auditing processes, to justify ways to enhance efficiency and minimize associated risks. Methods. The study employs methods of risk systematization and classification, the theoretical analysis of existing scientific works on the use of AI
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Yerdavletova, Farida, Leila Bimendiyeva, Aigul Amankeldi, and Nadiia Shmygol. "DIGITALIZATION OF ACCOUNTING AND AUDITING AS A FACTOR IN INCREASING THE EFFICIENCY OF NATIONAL RESOURCE MANAGEMENT." Journal of Economic Research & Business Administration 149, no. 3 (2024): 59–72. http://dx.doi.org/10.26577/be.2024-149-i3-05.

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National resources are an important element of economic development, determining the possibili-ties and prospects of the country, and their effective management contributes to the achievement of economic growth and prosperity of any country. Improving the quality of national resource management will significantly increase the output of the gross product. The accounting and auditing industry is criti-cal in organizing management and making informed decisions in ensuring compliance with regulatory requirements for the efficient use of national resources. Recently, these industries have seen a sh
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Gaybullaev, Rakhim Murodovich Rozieva Aziza. "ISSUES OF ORGANIZING THE ACCOUNT AND AUDIT OF FINANCIAL INVESTMENTS." International Journal of Education, Social Science & Humanities. Finland Academic Research Science Publishers 11, no. 4 (2023): 1578–85. https://doi.org/10.5281/zenodo.7868650.

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<em>The article describes the investment policy carried out in Uzbekistan, modern trends in investment accounting, specific features of their accounting organization. The issues of implementation and integration of financial statements and international accounting standards and methods of national accounting standards in the accounting of financial investments are highlighted. At the same time, the role of accounting and auditing in the effective use of investments is revealed.</em>
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S. Sairam. "Innovative Accounting Practices: Bridging Traditional Methods with Modern Financial Reporting." Journal of Information Systems Engineering and Management 10, no. 20s (2025): 186–92. https://doi.org/10.52783/jisem.v10i20s.3030.

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In today's rapidly evolving financial landscape, the integration of traditional accounting methods with innovative practices has become imperative for organizations aiming to maintain relevance and achieve financial transparency. This study explores the transformative journey of accounting practices, emphasizing how innovation is reshaping the way financial information is recorded, processed, and reported. By bridging the gap between conventional approaches and modern financial reporting requirements, organizations can enhance decision-making, ensure regulatory compliance, and foster stakehold
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Sotnikova, L. V. "Changes in income accounting in various situations." Buhuchet v zdravoohranenii (Accounting in Healthcare), no. 11 (November 18, 2023): 5–20. http://dx.doi.org/10.33920/med-17-2311-01.

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In accordance with the Program for the development of federal Accounting standards, new standards “Accounting statements of organizations” and “Income” will be adopted in the next five years. Due to the fact that the drafts of these standards are being developed by the state accounting regulator and the non-state accounting regulator, the ncomposition of accounting indicators is currently not synchronized. The article uses examples to reveal the accounting procedure for income from the main activities of organizations (revenue) in various situations and the disclosure of other indicators accom
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Susidenko, Yuliіa. "Directions for improving internal audit methods of expenses on enterprises business payment." Problems of Innovation and Investment Development, no. 19 (May 31, 2019): 17–28. http://dx.doi.org/10.33813/2224-1213.19.2019.2.

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The purpose of the article is to summarize and critically evaluate the current theoretical positions, methodologies, organization and practices of accounting and audit of labor costs, develop recommendations for their improvement and practical use for the adoption of sound accounting and management decisions at leading enterprises of Ukraine in modern economic conditions. The main directions of improvement of the methodology of audit of labor costs are considered, it is proved that wages are one of the factors of the efficiency of the enterprise, since the size of the accrued wages, the timeli
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Saparbayeva, Saule, Akbayan Nabiyeva, and Ceslovas Christauskas. "Problems and prospects of methodological features of accounting and audit of import operations." Journal of Infrastructure, Policy and Development 8, no. 11 (2024): 8780. http://dx.doi.org/10.24294/jipd.v8i11.8780.

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In the context of globalization and integration of world markets, import operations occupy an important place in the activities of enterprises, forming a significant part of their economic processes. Effective management of these operations requires accurate and timely accounting and high-quality auditing, which becomes especially relevant in modern conditions. The study of methodological features of accounting and auditing of import operations is a relevant and timely area that helps improve the quality of financial reporting and management decisions. The purpose of the study is to analyze th
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Sotnikova, Lyudmila Viktorovna. "Revenue reflection in the auditor’s report on accounting statements." Buhuchet v zdravoohranenii (Accounting in Healthcare), no. 7 (July 18, 2023): 16–28. http://dx.doi.org/10.33920/med-17-2307-02.

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Organizations whose securities are traded with the organizers of trading on the securities market, which include public joint-stock companies, are subject to mandatory audit. In the audit reports, according to the requirements of the international auditing standard 701 issued to such organizations, the key audit issues should be disclosed. Very often, auditors opt for such a key issue as “revenue recognition”. The article deals with situations when the choice of the subject of a key question on revenue seems insufficiently justified, and the wording of the key questions is as identical as if t
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Dissertations / Theses on the topic "Modern accounting and auditing methods"

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Chung, Janne. "An examination of methods of improving audit judgment." Thesis, Edith Cowan University, Research Online, Perth, Western Australia, 1997. https://ro.ecu.edu.au/theses/887.

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This study examined three methods of improving audit judgment, namely inoculation, the group process, and counter explanation. Prior research found that auditors' judgments were not always optimum. An important question this study asked was whether the use of inoculation, the group process and counter explanation leads to more effective judgments. In Experiment One, I proposed that inoculation will reduce the effect of framing so that participants exposed to the inoculation treatment will not display a framing effect, while participants not exposed to the treatment will. In addition, I hypothe
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Lee, Ihn Shik. "A Simulation Study Comparing Various Confidence Intervals for the Mean of Voucher Populations in Accounting." Thesis, University of North Texas, 1992. https://digital.library.unt.edu/ark:/67531/metadc278972/.

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This research examined the performance of three parametric methods for confidence intervals: the classical, the Bonferroni, and the bootstrap-t method, as applied to estimating the mean of voucher populations in accounting. Usually auditing populations do not follow standard models. The population for accounting audits generally is a nonstandard mixture distribution in which the audit data set contains a large number of zero values and a comparatively small number of nonzero errors. This study assumed a situation in which only overstatement errors exist. The nonzero errors were assumed to be n
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Falta, Michael. "Statistical and computational methods to assess uncertainty and risk in accounting." Thesis, Queensland University of Technology, 2005. https://eprints.qut.edu.au/16053/1/Michael_Falta_Thesis.pdf.

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Informed economic decisions are made on the basis of accounting data. It is therefore crucial to have rigorous and scientific approaches for measuring, modelling and forecasting accounting numbers. Dr Falta's research was motivated by two observations. Firstly, in accounting practice, decision-making often relies on subjective quantifications and forecasts of business activities and, thus, does not account for uncertainty in a rational way. Secondly, there are some academic foundations for statistical approaches to accounting, yet none has been developed carefully enough for results to p
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Falta, Michael. "Statistical and Computational Methods to Assess Uncertainty and Risk in Accounting." Queensland University of Technology, 2005. http://eprints.qut.edu.au/16053/.

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Informed economic decisions are made on the basis of accounting data. It is therefore crucial to have rigorous and scientific approaches for measuring, modelling and forecasting accounting numbers. Dr Falta's research was motivated by two observations. Firstly, in accounting practice, decision-making often relies on subjective quantifications and forecasts of business activities and, thus, does not account for uncertainty in a rational way. Secondly, there are some academic foundations for statistical approaches to accounting, yet none has been developed carefully enough for results to p
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Schweitzer, Brandon Lee. "Jet Fuel Hedging and Modern Financial Theory in the U.S. Airline Industry." ScholarWorks, 2017. https://scholarworks.waldenu.edu/dissertations/3323.

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To counter the problem of the volatility of jet fuel prices within the United States, many financial managers of U.S. airlines use hedging as a financial tool to mitigate the risk of exposure to market price volatility. However, their efforts often lead to financial distress for their airlines. The purpose of this qualitative grounded theory study was to explore U.S. airline managers' use of financial hedging to reduce the risk of exposure from the volatility of jet fuel prices. The conceptual framework was Simkowitz's theory of modern finance, which concerns debt policy, dividend policy, and
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Machete, Fannie. "Assessment of energy efficiency in selected guest houses in Mpumalanga Province." Thesis, 2015. http://hdl.handle.net/10500/18340.

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The increase in the number of guest houses is applausive for its socio-economic benefits through income generation, job creation and entrepreneurship growth. However, the increase in the number of guest houses is proportional to energy demand. Thus, increase in energy efficient guest houses is more desirable in order to achieve sustainable development. Therefore, the aim of this study was to assess energy efficiency in selected guest houses in Mpumalanga province Through in-depth literature analysis, an energy efficiency framework that builds on and advances the input-output ration and energy
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Books on the topic "Modern accounting and auditing methods"

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Schroeder, Douglas A. Accounting and causal effects: Econometric challenges. Springer, 2010.

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Suyc, Viktor, Aleksandr Horin, and Anatoliy Sheremet. Comprehensive analysis and audit of integrated reporting on sustainable development companies. INFRA-M Academic Publishing LLC., 2020. http://dx.doi.org/10.12737/1072676.

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The monograph describes theoretical problems of formation of integrated reporting on sustainable development companies, methods of analysis and auditing of this reporting, methods of complex evaluation of the effectiveness and sustainability of ecological and socio-economic development, and modern problems of development of accounting, economic analysis and audit.&#x0D; For practitioners and teachers in the field of sustainable development.
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Boynton, William C. Modern auditing. 6th ed. Wiley, 1996.

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Boynton, William C. Modern auditing. 7th ed. J. Wiley & Sons, 2000.

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S, Gill Gurdarshan, and Boynton William C, eds. Modern auditing & assurance services. 6th ed. John Wiley & Sons Australia, 2001.

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Kell, Walter G. Modern auditing: Student study guide. 4th ed. Wiley, 1989.

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Project, Tacis Technical Dissemination, ed. Costing methods for decision making: Modern management accounting practices. Office for Official Publications of the European Communities, 1997.

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Wheeler, Stephen W. Student guide study guide to accompany Modern auditing, 6th edition (by) William C. Boynton, Walter G. Kell. Wiley, 1995.

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Egon, Hölder, and Germany Statistisches Bundesamt, eds. Wege zu einer Umweltökonomischen Gesamtrechnung: Ein Diskussionsbeitrag des Statistischen Bundesamtes. Metzler-Poeschel, 1991.

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Shumilina, Vera, Vadim Kleptsov, Viktoria Grushina, et al. Business security management in modern conditions. AUS PUBLISHERS, 2021. http://dx.doi.org/10.26526/978-0-6487435-9-0.

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The modern economy is characterized by a high level of dynamism of the factors of the external and internal environment of enterprises, influencing the possibility of their stable development.&#x0D; With the transition of the Russian economy to market methods of doing business, in which enterprise management must take into account various scenarios, risk becomes an integral element of socio-economic relations. Risk is present in all spheres of life, regardless of whether its presence is taken into account in the situation of choosing an alternative method of managing a business entity or not.
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Book chapters on the topic "Modern accounting and auditing methods"

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Fang, Qi. "Research on Accounting Methods in Financial Auditing Based on Cloud Computing." In 2023 4th International Conference on E-Commerce and Internet Technology (ECIT 2023). Atlantis Press International BV, 2023. http://dx.doi.org/10.2991/978-94-6463-210-1_46.

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Oleiwi, Raad. "Methods of Integrate Digital Transformation to the Development of Accounting and Auditing Trainees." In Contributions to Management Science. Springer Nature Switzerland, 2024. https://doi.org/10.1007/978-3-031-67531-7_49.

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Sokil, Oleh, Zhuk Valeriy, Nataliia Holub, and Olha Levchenko. "Accounting and Analytical Methods for Identifying Risks of Agricultural Enterprises’ Sustainable Development." In Modern Development Paths of Agricultural Production. Springer International Publishing, 2019. http://dx.doi.org/10.1007/978-3-030-14918-5_55.

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Kallab, Ahmad Jihad, and Thaer Ahmad Abutaber. "The Effect of Using Modern Cost Accounting Methods in Enhancing Profits’ Continuity: A Comparative Study on Islamic and Commercial Banks in Jordan." In Studies in Systems, Decision and Control. Springer Nature Switzerland, 2024. http://dx.doi.org/10.1007/978-3-031-56586-1_24.

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Arslan, Öznur. "Modern Approaches, Recording Methods, and International Regulations on Public Accounting." In Contemporary Issues in Public Sector Accounting and Auditing. Emerald Publishing Limited, 2021. http://dx.doi.org/10.1108/s1569-375920200000105011.

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"International Internal Auditing and Accounting Standards." In Brink's Modern Internal Auditing. John Wiley & Sons, Inc., 2015. http://dx.doi.org/10.1002/9781118371558.ch33.

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Urban, Ask, Ax Christian, and Jonsson Sten. "Cost Management in Sweden: From Modern to Post-Modern." In Management Accounting. Oxford University PressOxford, 1996. http://dx.doi.org/10.1093/oso/9780198289661.003.0010.

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Abstract The calculative practices in an economy can be described on several levels. Understanding may be enhanced by descriptive levels providing mutual support. One may distinguish between an institutional level, at which norms and standards are developed and argued for; a collective level, at which populations are described in terms of statistics on the use of different methods; and the level of individual organizations. Different factors explain changes on those levels. On the institutional level, growing strength of the unions, wars, free-trade agreements, or majority shifts in Parliament
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Anderson, Dawn, and Donald (Don) Wengler. "An Evaluation of Methods for Teaching Auditing Students Auditor Independence Compliance Rules." In Research on Professional Responsibility and Ethics in Accounting. Emerald Publishing Limited, 2020. http://dx.doi.org/10.1108/s1574-076520200000023010.

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"On Impossibility Theorems, Informal Algorithms, and International Trade." In Complex Systems and Sustainability in the Global Auditing, Consulting, and Credit Rating Agency Industries. IGI Global, 2021. http://dx.doi.org/10.4018/978-1-7998-7418-8.ch006.

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The “Big-Four” accounting firms dominate the global accounting/auditing industry, and the big-seven consulting firms (Bain; McKinsey; Booz; Deloitte; PwC; KPMG and E&amp;Y) dominate the global business/management consulting industry and stifle competition. During 1990-2017, the global auditing/accounting industry and the global management consulting industry experienced significant structural changes that have implications for Financial Stability, systemic risk and the proper functioning of capital markets. Some of the results included the collapses of stock prices and bond prices of firms sus
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Singireddy, Jeevani. "From ledgers to learning machines: The evolution of bookkeeping and accounting through artificial intelligence automation." In Deep Science Publishing. Deep Science Publishing, 2025. https://doi.org/10.70593/978-93-49910-40-9_3.

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The accounting discipline arose from the efforts of merchants to keep track of their property or estate and the adoption and further development of bookkeeping records in the West. It rose from single-entry bookkeeping practiced in Mesopotamia to modern double-entry accounting . Over the years, the profession has expanded to cover various activities including financial accounting, tax planning and compliance, management accounting, auditing, and the wide array of related consulting services. It has a rich tradition based on its diverse knowledge base and the professional services offered to co
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Conference papers on the topic "Modern accounting and auditing methods"

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Patterson, Frank, and Daniel Schrage. "Comparison of Probabilistic and Fuzzy Multi-Attribute Decision Making Methods for Capturing Uncertainty in Concept Selection." In Vertical Flight Society 71st Annual Forum & Technology Display. The Vertical Flight Society, 2015. http://dx.doi.org/10.4050/f-0071-2015-10118.

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An evolving set of modern conceptual design methods seek to explore the feasibility of a new generation of systems, with new capabilities, to accomplish missions that conventional vehicles cannot be empirically redesigned to perform. These methods attempt to provide a more complete understanding of a concept's design space, and can accurately forecast a design's feasibility in the face of huge uncertainties at the conceptual stage. Modern Multi-Attribute Decision Making (MADM) techniques are evolving to help designers narrow large sets of potential concept architectures while accounting for th
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Baldan, Giacomo, Verena Heuschneider, Matti Mitropoulos, Ilkay Yavrucuk, and Alberto Guardone. "Numerical and Experimental Investigation of Stall on the MERIT Rotor in Hover." In Vertical Flight Society 80th Annual Forum & Technology Display. The Vertical Flight Society, 2024. http://dx.doi.org/10.4050/f-0080-2024-1118.

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The flow behavior of the two-blade MERIT rotor in hover, focusing on both pre-stall and stall regimes, is investigated through a comprehensive numerical-experimental approach. The study leverages unsteady RANS simulations to compute rotor thrust and power polars and validates them against experimental measurements. Valuable insights are provided into the capabilities of unsteady RANS methods and modern turbulence models for predicting rotor performance across these critical operating conditions. Furthermore, the numerical model incorporates blade deformations by implementing the experimentally
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Lapițkaia, Liudmila. "Peculiarities Of Application Of Isa 540 In Auditing Accounting Estimates." In 27th International Scientific Conference “Competitiveness and Innovation in the Knowledge Economy”. Academy of Economic Studies of Moldova, 2024. http://dx.doi.org/10.53486/cike2023.39.

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The audit of the evaluation of elements of financial statements in the modern market economy, is of particular importance, while various methods can be used: statistical, mathematical, costly, profitable, etc. At the same time, the auditor often faces uncertainty when evaluating a number of elements of financial statements. When conducting audit procedures, the auditor must take into account and assess the inherent risk, as well as the degree to which the accounting estimation is subject to uncertainty, the choice and application of the method, assumptions and data in calculating the accountin
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Sannikova, Inna N. "Continuing Professional Ethics Education In Accounting And Auditing." In II International Scientific and Practical Conference "Individual and Society in the Modern Geopolitical Environment" Conference. European Publisher, 2020. http://dx.doi.org/10.15405/epsbs.2020.12.04.93.

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Ivanova, Nataliya G., and Valeria I. Pilipenko. "Historical Milestones within Public Sector Accounting in Modern Russia." In 5th International Conference on Accounting, Auditing, and Taxation (ICAAT 2016). Atlantis Press, 2016. http://dx.doi.org/10.2991/icaat-16.2016.16.

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Gorbushina, Svetlana, and Dyukina Tatiana. "The Special Tax Regime as a Factor of Business Activity in Modern Russia." In 5th International Conference on Accounting, Auditing, and Taxation (ICAAT 2016). Atlantis Press, 2016. http://dx.doi.org/10.2991/icaat-16.2016.8.

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Negrea, Mihai, and Ionela Cornelia Cioca. "Blockchain-based accounting systems: a new paradigm for recording and auditing transactions." In International student scientific conference, ISSC 2025 "Challenges of accounting for young researchers", 9th Edition. Academy of Economic Studies, 2025. https://doi.org/10.53486/issc2025.06.

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This paper explores the technological potential of blockchain-based accounting systems and their impact on the recording and auditing of transactions in the current context of modern accounting. The study is based on a detailed analysis of the specialized literature, comparing traditional accounting systems with blockchain-based ones, highlighting aspects such as security, traceability and operational efficiency. The research methodology combines the theoretical approach with practical testing, using international and local case studies to assess the advantages and challenges of implementing t
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Calancea, Eugenia. "Modern strategies for the development of financial auditing procedures and techniques as a mechanism for enhancing the accountability of entities using creative accounting practices." In International Scientific Conference on Accounting ISCA 2023. Academy of Economic Studies of Moldova, 2023. http://dx.doi.org/10.53486/isca2023.30.

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This article aims to highlight the importance of assuring that the company stakeholders are provided with a high quality and accurate information included in the financial statements. As long as the accounting norms offer the flexibility and companies are not limited in using creative accounting techniques, true and fair view of the financial statements has to be supported by the opinion of the financial auditors. Auditors, armed with appropriate techniques and procedures, should serve as protection shield between entity’s financial statements and the stakeholders.
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Nederita, Alexandru. "Considerations regarding the structure and teaching-learning methods of the discipline "Accounting policies and options" at the master's level." In Învățământul superior contabil: provocări și soluții: Colocviu științific cu participare internațională in memoriam profesorului Viorel Ţurcanu, ed.3. Academy of Economic Studies of Moldova, 2025. https://doi.org/10.53486/isc2024.18.

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This study investigates the structure and main teaching-learning methods of the accounting policies and options discipline. This discipline is essential for the professional development of highly qualified specialists in the field of accounting and auditing. The teaching and learning of this discipline examines the methods of selecting and developing accounting procedures and methods that can be applied by various types of entities in keeping accounts and preparing financial statements. To conduct this study, scientific research methods such as the analysis of the normative framework, the iden
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Lungu, Alexandru, and Elena Petreanu. "Going concern audit: modern methods of analysis and evaluation." In International student scientific conference, ISSC 2025 "Challenges of accounting for young researchers", 9th Edition. Academy of Economic Studies, 2025. https://doi.org/10.53486/issc2025.12.

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This article explores modern methods used in assessing going concern within financial audits, highlighting the shift from traditional, indicator-based evaluations to advanced techniques powered by artificial intelligence and machine learning. Models such as neural networks, LSTM, GRU, and NLP tools enable auditors to detect financial risks early, analyze patterns in large datasets, and predict insolvency with high accuracy. Additionally, stress testing and hybrid models improve forecasting capabilities. While automation enhances audit quality, concerns remain about transparency, data bias, and
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