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Статті в журналах з теми "Methodology for knowledge management audit"

Автор: Grafiati

Опубліковано: 3 червня 2025

Оновлено: 31 липня 2025

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1

Medina, Nogueira Yuly Esther* Nogueira Rivera Dianelys Medina León Alberto Medina Nogueira Daylin El Assafiri Ojeda Yusef Castillo Zúñiga Victor Javier. "METHODOLGY FOR KNOWLEDGE MANAGEMENT AUDIT." INTERNATIONAL JOURNAL OF ENGINEERING SCIENCES & RESEARCH TECHNOLOGY 4, no. 11 (2017): 1–23. https://doi.org/10.5281/zenodo.1045833.

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Анотація:

Organizations are now oriented towards intangible assets, which are difficult to manage; where one of the most important is the knowledge asset. The development of Knowledge Management with a process approach, aimed at the fulfillment of the strategic objectives of the organization is a very effective and current way of proceeding. Determining the knowledge that is lacking and capable of giving value to the processes and organization is developed through a Knowledge Management Audit and constitutes a tool for continuous improvement. Consequently, the objective of the research is: to propose a

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2

Mai, Duc Nighia, and Hoang To Loan Nguyen. "Knowledge Management Model for Internal Auditing." European Conference on Knowledge Management 23, no. 2 (2022): 768–76. http://dx.doi.org/10.34190/eckm.23.2.523.

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Internal audit is crucial to improve the effectiveness and efficiency of internal controls, governance, and risk management processes in organizations. For an internal audit organization, to benefit from the knowledge of its staff, it is vital to identify the knowledge that is needed to complete quality and efficient internal audits. Knowledge management is a system that is concerned with using to the best advantage knowledge and experience. In internal auditing, knowledge management is increasingly recognized as a tool to effectively manage not only the knowledge of individuals, but also the

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3

Yip, Jessica Y. T., Rongbin W. B. Lee, and Eric Tsui. "Examining knowledge audit for structured and unstructured business processes: a comparative study in two Hong Kong companies." Journal of Knowledge Management 19, no. 3 (2015): 514–29. http://dx.doi.org/10.1108/jkm-10-2014-0420.

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Purpose – This study/paper aims to study the knowledge audit methodologies needed in structured business processes (SBP) and unstructured business processes (UBP) respectively. The knowledge audit methodology used for SBP aims to identify and capture procedural knowledge, while the one for UBP aims to facilitate the sharing of experiential knowledge. The designs of audit methodologies, including elements of knowledge elicitation (KE), knowledge representation (KR), and role of researcher (RR) for SBP and UBP, are proposed in this paper. Design/methodology/approach – Two knowledge audit cases s

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Wang, Jiankang, and Jiuling Xiao. "Knowledge management audit framework and methodology based on processes." Journal of Technology Management in China 4, no. 3 (2009): 239–49. http://dx.doi.org/10.1108/17468770911013546.

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5

Mwangi, John. "Effect of Audit Quality on Earnings Management Practices." American Journal of Accounting 6, no. 1 (2024): 1–12. http://dx.doi.org/10.47672/ajacc.1783.

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Purpose: The aim of the study was to assess the effect of audit quality on earnings management practices. Methodology: This study adopted a desk methodology. A desk study research design is commonly known as secondary data collection. This is basically collecting data from existing resources preferably because of its low cost advantage as compared to a field research. Our current study looked into already published studies and reports as the data was easily accessed through online journals and libraries. Findings: Research indicates that higher audit quality is associated with redu

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Pratiwi, Atikah Aghdhi. "Alignment of Knowledge Management and Performance Management System (Case Study: PT.X)." IJEBD (International Journal Of Entrepreneurship And Business Development) 3, no. 1 (2019): 40–48. http://dx.doi.org/10.29138/ijebd.v3i1.911.

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  Purpose: Improve company’s performance by capturing critical knowledges of employee in each Department. Design/methodology/approach: Knowledge audit is used to capture the knowledge database, and Analytical Hierarchy Process (AHP) is used to obtain critical knowledge. Findings: The results show that there are 30 points knowledges with 3 critical knowledges in the Department of Production. Research limitations/implications: The study focused only on E-Print product, especially for Department of Production. Practical implications: Knowledge is one of intangi

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Dewah, Peterson. "Knowledge audit at National Archives of Zimbabwe: a step towards implementing knowledge management." Regional Journal of Information and Knowledge Management 2, no. 1 (2017): 1–14. http://dx.doi.org/10.70759/spwa1g85.

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Rationale of Study -The first step to implement knowledge management is preceded by an audit of the organisation’s knowledge and as such, this study sought to investigate the knowledge that National Archives of Zimbabwe (NAZ) needs, where that knowledge is, how it is being used, the problems experienced, and the improvements which can be made. Methodology -A case study approach with a triangulation of data collection methods was employed. Data was collected through questionnaires, interviews and documentary analysis. Findings -The study established that NAZ archivists possess vital tacit knowl

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Raudeliūnienė, Jurgita, and Mirna Kordab. "IMPACT OF KNOWLEDGE ORIENTED LEADERSHIP ON KNOWLEDGE MANAGEMENT PROCESSES IN THE MIDDLE EASTERN AUDIT AND CONSULTING COMPANIES." Business, Management and Education 17, no. 2 (2019): 248–68. http://dx.doi.org/10.3846/bme.2019.11284.

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Purpose – this article aims to evaluate the influence of knowledge oriented leadership on knowledge management processes and the influence of those processes on the performance of the Middle Eastern audit and consulting companies. Research methodology – analysis of scientific literature, structural equation modelling and expert evaluation (structured questionnaire) were used in order to create hypotheses and research model, to collect data from the audit and consulting companies’ experts and to test research model and related hypotheses. Findings – the results of this research supported eight

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Khunuzidi, Elena, Vladimir Shper, and Vladimir Smelov. "Quality Management Audit: Problems, Decisions, and Perspectives." ENTRENOVA - ENTerprise REsearch InNOVAtion 9, no. 1 (2023): 357–65. http://dx.doi.org/10.54820/entrenova-2023-0033.

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This study addresses the pervasive issue of distrust in audit results, a concern frequently observed in professional practice and corroborated by existing literature. The immediate objective of this research is to identify the underlying causes of this distrust and to propose practical solutions. Ultimately, our goal is to foster an environment where stakeholders can make informed management decisions based on objective and reliable audit outcomes. The methodology employed in this study integrates systems thinking, statistical analysis, and Deming's theory of profound knowledge, utilizing vari

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Bima, Andriansyah Harimurti, and Crestofel Lantu Donald. "Knowledge Mapping to Improve Organization Capability in Internal Audit of Indonesia Stock Exchange." International Journal of Current Science Research and Review 06, no. 07 (2023): 3911–17. https://doi.org/10.5281/zenodo.8110136.

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Abstract : In the recent years, the Indonesian Capital Market saw a significant increase in terms of number of investors, daily transaction turnover, transaction frequency, and number of listed companies. This tremendous growth directly affects Indonesia Stock Exchange’s (IDX) to reconsider their knowledge management process to generate optimum results from carry out their responsibilities. As the sole capital market trading infrastructure provider in Indonesia, some of the stock exchange function can only be operated by using knowledge of IDX employee which acquired by years of working

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Muhammad, Radhiansyah, and Sushandoyo Dedy. "Knowledge Management Readiness Assessment in the Internal Audit Division of Bank Sinar Syariah." International Journal of Current Science Research and Review 07, no. 08 (2024): 6318–35. https://doi.org/10.5281/zenodo.13305253.

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Abstract : Internal Audit serves as a strategic business partner, with the primary objective of assisting the organization in achieving its goals. Internal Audit division of Bank Sinar Syariah faces challenges due to a combination of high employee turnover and a knowledge gap among auditors. The implementation of knowledge management can help organizations in facing these challenges so that they can work effectively and improve their performance. The research objective is to analyze the organization’s readiness to adopt knowledge management, identifying strengths and improvement also dev

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Hechter, Daniel, and Hanlie Smuts. "Performing a Knowledge Audit Within a South African Chemical Manufacturer." International Journal of Knowledge Management 20, no. 1 (2024): 1–21. http://dx.doi.org/10.4018/ijkm.338213.

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Despite the increased efforts of organisations to implement knowledge management (KM) initiatives, many fail. Performing a knowledge audit before embarking on KM activities increases the probability of success. In this interpretive case study, the authors applied a modified version of the knowledge audit methodology developed by Perez-Soltero et al. to a South African (SA) veterinary medicine, fine chemical, and pharmaceutical manufacturer. The authors engaged members of the organisation in focus group sessions and individual interviews to identify knowledge assets related to core processes wi

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Spong, Abigail, and Caroline Kamau. "Cross‐cultural impression management: a cultural knowledge audit model." Journal of International Education in Business 5, no. 1 (2012): 22–36. http://dx.doi.org/10.1108/18363261211261737.

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PurposeMany people moving into a new culture for work or study do so without prior cross‐cultural training, yet successful cultural adaptation has important ramifications. The purpose of this paper is to focus on cross‐cultural impression management as an element of cultural adaptation. Does cultural adaptation begin by paying strong attention to nonverbal cues in a host culture? How is that attention converted into knowledge, and how do people use such knowledge management during impression management within the new culture?Design/methodology/approachThe method was qualitative. In total, ten

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Azizkhani, Masoud, Sarowar Hossain, Alicia Jiang, and Wenjing Yap. "Mandatory partner rotation, audit timeliness and audit pricing." Managerial Auditing Journal 36, no. 1 (2021): 105–31. http://dx.doi.org/10.1108/maj-12-2019-2506.

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Purpose The purpose of this study is to provide further evidence on the ongoing debate on the costs and benefits of mandatory audit partner rotation (MPR). Specifically, this study examines how MPR simultaneously affects audit reporting lag (ARL) and audit fees (AFs). Design/methodology/approach A simultaneous approach was adopted to further shed light on the findings currently documented by this line of research. Findings Using Australian data, it was found that MPRs increase AFs but do not affect ARL simultaneously in the year of MPRs. It was also found that the departing audit partners do n

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Johnson, Lynn, and Terrence B. O'Keefe. "The effect of tenure on auditor realization rates." Managerial Auditing Journal 30, no. 3 (2015): 206–25. http://dx.doi.org/10.1108/maj-06-2014-1046.

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Анотація:

Purpose – The purpose of this study is to test whether the realization rate on audit engagements increases with auditor tenure in competitive markets, suggesting the presence of initial audit lowballing. Design/methodology/approach – Using regression analysis, we test this hypothesis with fee- and cost-related data from a sample of local governments audited by a single audit firm. Based on representations of the firm, we classify the audit market for the 127 cities, counties and school districts in our sample as competitive and the audit market for the 93 special district audits as non-competi

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Randy, Rahmadhiputra, and Sushandoyo Dedy. "Improving Demand Management Performance using Knowledge Management Approach in an Oil and Gas Company." International Journal of Current Science Research and Review 06, no. 06 (2023): 3256–66. https://doi.org/10.5281/zenodo.8025940.

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<strong>ABSTRACT: </strong>The oil and gas industry has become one of the most important sectors of the global economy, providing energy for transportation, industry and power generation. Indonesia is one of the world's largest producers of oil and gas and the oil and gas industries have been operating in Indonesia for several decades, contributing to the country's economic growth and development. PT. COPI, one of the entity in the oil and gas industry which focuses on downstream segment, plays an important role in this industry. However, to anticipate industrial competition, it requir

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KASHIRSKAYA, LIUDMILA V., ALEXANDRA A. NOZDRACHEVA, and YULIA A. ZURNADZHYANTS. "AUDIT AND ASSESSMENT OF HUMAN RESOURCES POTENTIAL." Economic Problems and Legal Practice 20, no. 5 (2024): 157–63. https://doi.org/10.33693/2541-8025-2024-20-5-157-163.

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Objective. Many companies highlight personnel security risks as significant in their annual reports. To determine them, knowledge, skills and methodology for assessing human resource potential risks as one of the areas of human resource security audit are required. For effective operation of the company it is necessary to track the movement of one of the main resources of the company-its employees, to assess the human resources potential in general and, to an even greater extent, valuable employees, to determine the risks of activities that affect the organization. At the moment there is no un

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Weihrich, Dietmar. "Performance auditing in Germany concerning environmental issues." Sustainability Accounting, Management and Policy Journal 9, no. 1 (2018): 29–42. http://dx.doi.org/10.1108/sampj-04-2017-0036.

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Purpose This paper aims to provide knowledge concerning performance auditing by examining the implementation in Germany. The text shows how the principles of performance auditing are implemented in Germany. The German approach is special because the international standards are not implemented in Germany, and there are neither any existing scientific studies nor any other literature concerning performance audit in Germany. Design/methodology/approach The study comprises a general discussion of the goals and boundaries of performance auditing with an environmental perspective based on a literatu

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Kušnirová, Romana. "Comprehensive Concept Model for Management Auditing in SMEs." SHS Web of Conferences 90 (2021): 01011. http://dx.doi.org/10.1051/shsconf/20219001011.

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The aim of this contribution is to present managers and owners of SMEs with a comprehensive concept for the preparation and implementation of a systemic approach to management auditing. The concept is presented in the form of a model called the “Systemic Approach to Management Audits”, as developed by the author. The principle behind the model is to conduct individual audit activities according to a predetermined order, as represented by a sub-model called “Advised Activities during Management Audits”. The model, or the application of a purposeful, standardized and, above all, systemic approac

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Chen, Chu, Hongmei Jia, Yang Xu, and David Ziebart. "The effect of audit firm attributes on audit delay in the presence of financial reporting complexity." Managerial Auditing Journal 37, no. 2 (2022): 283–302. http://dx.doi.org/10.1108/maj-12-2020-2969.

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Purpose This study aims to examine the effects of audit firm attributes on audit delay associated with financial reporting complexity (FRC). Design/methodology/approach The authors use regression models with a sample of public firms with distinct monetary eXtensible Business Reporting Language tags to test the research hypotheses. Findings The authors find that two audit firm attributes (audit firm tenure and non-audit services performance) moderate the effect of FRC on audit delay. Practical implications The study provides insights to regulators, practitioners and investors into how firms may

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Alnodel, Ali, and Stuart Turley. "Changes of audit methodologies in less developed countries: affirmation of internationalisation, reality of audit practice and society’s negotiation." Corporate Ownership and Control 7, no. 3 (2010): 304–22. http://dx.doi.org/10.22495/cocv7i3c2p5.

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This paper reports on an interpretive study carried out to explore the change of audit methodologies toward the Business Risk Audit (henceforth, the BRA) approach in Less Developed Countries (henceforth, LDCs). It argues that changes of audit methodologies in LDCs proceeds through assurance of the international affiliation by the Internationally Affiliated Audit firms (henceforth, IAA), confrontation of reality of local audit practice and social discourse about the international affiliation rather than the actual change of the core of the audit methodology itself in order to claim quality, sup

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Hao, Jun, Linxiao Liu, and Zhaohui Xu. "Narrow diversification, wide diversification, and audit quality, evidence from China." Asian Review of Accounting 26, no. 2 (2018): 248–63. http://dx.doi.org/10.1108/ara-12-2016-0141.

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Purpose Audit firm diversification can take many forms. Strategic management theory suggests that if the diversification has a narrow focus, it can have a positive effect on performance through knowledge spillover. However, if the diversification is too wide, the lack of economies of scope may cause an even negative impact on performance. The purpose of this paper is to examine the effect of an audit firm’s diversification strategy on audit quality. Design/methodology/approach Specifically, the authors test whether auditors can benefit from knowledge spillover in their area of specialization.

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Carmona, Pedro, Alexandre Momparler, and Carlos Lassala. "The relationship between non-audit fees and audit quality: dealing with the endogeneity issue." Journal of Service Theory and Practice 25, no. 6 (2015): 777–95. http://dx.doi.org/10.1108/jstp-07-2014-0163.

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Purpose – The purpose of this paper is to explore whether the provision of non-audit services (NAS) by public accounting firms undermines audit quality. The study addresses this question by testing for an association between the provision of consulting services and auditor independence in listed companies. Design/methodology/approach – The authors study if the magnitude of non-audit fees explains variations in earnings management by looking at the joint determination of non-audit fees, audit fees, and abnormal accruals using the SURE-regression estimation method. Findings – Evidence from teste

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Buallay, Amina. "Audit committee characteristics: an empirical investigation of the contribution to intellectual capital efficiency." Measuring Business Excellence 22, no. 2 (2018): 183–200. http://dx.doi.org/10.1108/mbe-09-2017-0064.

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Purpose In a knowledge economy, it is generally agreed that audit committees play a significant role in supporting the overall firm’s knowledge, particularly enhancing the reporting process. In this respect, this paper aims to examine the effect of audit committee characteristics on intellectual capital efficiency. Design/methodology/approach This study examined 59 banks for five years (2011-2015), obtaining 295 observations. The study’s independent variable is audit committee characteristics. The dependent variable is intellectual capital components (Human: human capital efficiency [HCE]; Str

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Bernués-Caudillo, Leticia, Laura Albornos-Muñoz, M. Paz Fernández Rodrigo, et al. "Pain assessment and management among adult patients in a gynecology ward: a best practice implementation project." JBI Evidence Implementation 21, S1 (2023): S1—S8. http://dx.doi.org/10.1097/xeb.0000000000000387.

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ABSTRACT Objectives: This project aimed to improve compliance with evidence-based practice in pain assessment and management in a gynecology ward. Introduction: Effective pain control is important to prevent the negative consequences of pain that is poorly managed. However, it remains undervalued and inadequately treated. Applying evidence-based practices to correctly evaluate and manage pain is essential to improve pain relief. Methods: This project followed the JBI Evidence Implementation Framework. A baseline audit of 41 women admitted to the gynecology ward was conducted and measured again

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Huang, Ting-Chiao, Hua-Wei Huang, and Chih-Chen Lee. "Corporate executive’s gender and audit fees." Managerial Auditing Journal 29, no. 6 (2014): 527–47. http://dx.doi.org/10.1108/maj-03-2013-0837.

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Purpose – The purpose of this study is to investigate the association between a corporate executive’s gender and audit fees. Based on the findings of extant research that there are gender-based differences that may have implications for the financial reporting process, the authors posit an association between CEO gender and audit fees. Design/methodology/approach – The authors test their hypothesis by performing both univariate and multivariate regression analyses on a sample of 8,402 Compustat firm-year observations from US firms for 2003-2010. Findings – The authors' findings indicate that f

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Yang, Yi-Fang, and Yahn-Shir Chen. "Quality moderates market competition: evidence of Taiwanese service industry." International Journal of Quality & Reliability Management 33, no. 9 (2016): 1332–45. http://dx.doi.org/10.1108/ijqrm-08-2013-0133.

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Purpose The purpose of this paper is to examine the direct and interactive effects of audit service quality and audit market concentration on performance of public accounting firms in Taiwan. Design/methodology/approach Empirical data of this study come from registered public accounting firms in Taiwan, an industrial data. From the perspective of industrial economics and based on the structure-conduct-performance paradigm (Cowling and Waterson, 1976), this study use OLS to test the linear regression equation. Findings Empirical results indicate that both audit service quality and audit market

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Khelil, Imen, Khaled Hussainey, and Hedi Noubbigh. "Audit committee – internal audit interaction and moral courage." Managerial Auditing Journal 31, no. 4/5 (2016): 403–33. http://dx.doi.org/10.1108/maj-06-2015-1205.

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Purpose This paper aims to offer empirical evidence about the effect of the interaction between the audit committee and the internal audit function (IAF) on the moral courage of the chief audit executive (CAE). Design/methodology/approach A mixed approach was followed. In the first stage, questionnaires were sent to CAEs of 60 listed, financial and non-financial Tunisian companies. To enhance the depth of the analysis, in the second stage, semi-directed interviews with 22 CAEs from listed financial and non-financial Tunisian companies were performed. Findings This paper found that the existenc

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Rifai, Mohamad, and Sylvia Veronica Siregar. "The effect of audit committee characteristics on forward-looking disclosure." Journal of Financial Reporting and Accounting 19, no. 5 (2021): 689–706. http://dx.doi.org/10.1108/jfra-05-2019-0063.

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Purpose This study aims to examine the effect of the audit committee characteristics on forward-looking disclosure. Design/methodology/approach The characteristics of audit committee that examined are audit committee expertise, audit committee meeting frequency and audit committee size. To measure the extent of forward-looking disclosure, this study did content analysis using a checklist of 22 forward-looking items. The samples of this research are 285 non-financial firms listed on the Indonesia Stock Exchange in the year 2015. Ordinary least square regression is used for hypotheses testing. F

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Sharhan, Alaallah A. M., and Chandan Bora. "Effect of Audit Committee characteristics on Audit Quality: A Critical Literature Review." Journal of Advanced Research in Economics and Administrative Sciences 1, no. 1 (2020): 1–12. http://dx.doi.org/10.47631/jareas.v1i1.14.

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Purpose: The aim of the paper is to present a critical literature review of the impact of audit committee characteristics (ACCs) on audit quality and to identify any research gaps in the field of audit quality. The aim is also to establish, if any, research gaps in the area of audit quality and to recommend any for potential research.  Approach/Methodology/Design: The methodology of this study is a review of literature on audit committee characteristics and audit quality. A number of research articles were analyzed. Findings: The results of this review of literature revealed that a

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Alaallah, A. M. Sharhan, and Bora Chandan. "Effect of Audit Committee characteristics on Audit Quality: A Critical Literature Review." Journal of Advanced Research in Economics and Administrative Sciences 1, no. 1 (2020): 1–12. https://doi.org/10.5281/zenodo.4003513.

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<strong>Abstract</strong>                                                         <strong>Purpose: </strong>The aim of the paper is to present a critical literature review of the impact of audit committee characteristics (ACCs) on audit quality and to identify any research gaps in the field of audit quality. The aim is

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HUSEINI, Idaver, Nexhmi KRASNIQI, and Anjeza ALAJ. "MAINTENANCE MANAGEMENT ACTIVITIES OF COLLECTIVE HOUSING BUILDINGS." Journal of Applied Sciences-SUT 10, no. 19-20 (2024): 57–63. http://dx.doi.org/10.62792/ut.jas.v10.i19-20.p2739.

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The purpose of this paper is to present a case study about the audit of the maintenance process of the collective housing building in the Municipality of Lipjan - Republic of Kosovo. The research methodology included interviews, audit of the residential facility and maintenance process, and database analysis of facility user requests for maintenance. The results showed that the average attendance of accepted requests is low and the biggest requests are related to the maintenance of the common space, electrical installations and the physical condition of the common spaces, including mainly door

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Abdel-Meguid, Ahmed, Khaled Samaha, and Khaled Dahawy. "Preliminary evidence on the relationship between corporate governance attributes and audit committee functionality in Egypt: beyond checking the box." Corporate Governance 14, no. 2 (2014): 197–210. http://dx.doi.org/10.1108/cg-01-2011-0004.

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Purpose – This exploratory study aims to provide preliminary evidence regarding the non-audit committee corporate governance determinants of audit committee functionality. Design/methodology/approach – The study is based on archival accounting, corporate governance data, and interviews of subjects of the top 100 companies listed on the Egyptian Stock Exchange (EGX100). A logistic regression is used to identify the non-audit committee governance attributes that affect the likelihood of of having a functional audit committee. Findings – Board size and board independence, (CEO-chairman duality) a

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Jung, Soo-Jung, Bum-Joon Kim, and Ju-Ryum Chung. "The association between abnormal audit fees and audit quality after IFRS adoption." International Journal of Accounting and Information Management 24, no. 3 (2016): 252–71. http://dx.doi.org/10.1108/ijaim-07-2015-0044.

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Purpose This paper aims to examine how the relationship between abnormal audit fees and audit quality changed after adoption of the International Financial Reporting Standards (IFRS) in Korea. Design/methodology/approach Using empirical data collected over the period from 2008 to 2013, this study analyzes the association between abnormally high/low audit fee and audit quality. This study uses linear regression to test the hypothetical relation using discretionary accrual as a proxy for audit quality. Findings This study finds that there exists no significant relationship between abnormally hig

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Abdullah, Muhammad Ikbal, Muhammad Iqbal, and Masruddin. "Discontinuity in Auditing: A Study in Foucauldian Perspective." International Journal of Professional Business Review 7, no. 5 (2022): e0710. http://dx.doi.org/10.26668/businessreview/2022.v7i5.e710.

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Purpose: This study aims to determine the form of discontinuity in auditing, related to the provision of an opinion on a financial report. Theoretical framework: Foucaldian perspective is used to examine the disclosure of the form of discontinuity as it is preconceived as an effort to uncover the 'other' truth that surrounds a subject, object and event in the auditing process. Meanwhile, the audit opinion is 'proxied' as a result of construction that has gone through a process of interaction between the auditor and the auditee in a social arena. Design/methodology/approach: This is done throug

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Islam, Sharif, and Thomas Stafford. "Factors associated with the adoption of data analytics by internal audit function." Managerial Auditing Journal 37, no. 2 (2021): 193–223. http://dx.doi.org/10.1108/maj-04-2021-3090.

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Purpose The benefits of data analytics in the internal audit function (IAF) are clear; less is known about IAF adoption of analytics. The purpose of this study is to examine the factors driving IAF adoption of analytics. Design/methodology/approach The Common Body of Knowledge of Internal Auditing Database (IIA, 2015) provides auditor responses on key variables of analysis. Findings The results of this study indicate the most critical adoption factor is data-specific IT knowledge in the IAF. Critical thinking skills and business knowledge of chief audit executive (CAEs) also contribute to adop

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Agyei-Mensah, Ben Kwame. "The effect of audit committee attributes on compliance with IAS 24-related party disclosure." International Journal of Law and Management 61, no. 1 (2019): 266–85. http://dx.doi.org/10.1108/ijlma-03-2018-0056.

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Purpose This paper aims to investigate the compliance with IAS 24 and possible audit committee attributes that can influence companies in Ghana to disclose related party (RP) information in their annual reports. Design/methodology/approach Different univariate tests and multivariate regressions have been used to examine the hypotheses. The sample includes 120 firm-year observations for the period 2013-2016. Findings The findings of the paper reveal that related party disclosure compliance is influenced by audit committee gender, audit committee independence and ownership concentration. Origina

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Stephan Hayes, Rick, and Richard Baker. "A participant observation study of the resolution of audit engagement challenges in government tax compliance audits." Qualitative Research in Accounting & Management 11, no. 4 (2014): 416–39. http://dx.doi.org/10.1108/qram-02-2013-0003.

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Purpose – The aim of this paper is to extend the prior auditing literature by examining audit engagement challenges arising during government tax compliance audits. The prior auditing literature has examined how audit engagement challenges have been resolved through auditor/auditee negotiations. Design/methodology/approach – The empirical evidence for the paper was gathered during a participant observation study conducted by the primary researcher over a period of six years while working as an auditor for the Alcohol and Tobacco Tax and Trade Bureau (TTB) of the US Department of Treasury. Find

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Saleh, Yusuf, and Joseph Ngugi Kamau. "Knowledge Audit and Transient Competitive Advantage in Textile Manufacturing Firms in Kenya." University Journal 6, no. 2 (2024): 17–27. http://dx.doi.org/10.59952/tuj.v6i2.338.

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The textile industry can advance the country's economic standing by offering work opportunities and contributing to the country's gross domestic product. Nevertheless, the textile sector in Kenya has not achieved the anticipated levels of growth. This paper aimed to investigate the influence of knowledge audit on the transient competitive advantage of textile manufacturing companies in Kenya. The study used a positivist research philosophy and utilized a quantitative correlational research methodology. A sample of 165 research respondents was randomly chosen from a population of 280 top-level

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Zarza Herranz, César, Felix Lopez-Iturriaga, and Nuria Reguera-Alvarado. "Audit committee expertise in large European firms." Managerial Auditing Journal 35, no. 9 (2020): 1313–41. http://dx.doi.org/10.1108/maj-11-2019-2478.

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Purpose This paper aims to study how audit committee member expertise is related to certain features of the committee and to the audit process. Design/methodology/approach Based on information from 2,477 directors from 296 firms in eight European countries between 2005 and 2014, this study measures average audit committee expertise using a continuous variable, which combines education-based and experience-based expertise. Different measures of the audit process are then regressed against this and other control variables. Findings Average committee expertise has increased in recent years. Educa

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Yulisfan and M.Irsan Nasution. "Internal Audit Quality In North Sumatra Government." International Journal of Management, Economic and Accounting 1, no. 2 (2023): 263–67. http://dx.doi.org/10.61306/ijmea.v1i2.30.

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This study explores the concept of internal audit quality within the context of the North Sumatra Government. The focus is on understanding the factors influencing and contributing to the effectiveness and reliability of internal audit practices in the region. Through a quantitative research approach, data is collected to analyze the key components of internal audit quality and their impact on organizational governance. The study employs a survey methodology, distributing questionnaires to internal auditors, management, and other stakeholders involved in the internal audit processes of North S

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Issa, Hussein, and Alexander Kogan. "A Predictive Ordered Logistic Regression Model as a Tool for Quality Review of Control Risk Assessments." Journal of Information Systems 28, no. 2 (2014): 209–29. http://dx.doi.org/10.2308/isys-50808.

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ABSTRACT External auditors and management increasingly rely on control risk assessments conducted by internal auditors. Consequently, it is crucial to ensure the quality of such assessments and identify irregular instances that deviate from the normal pattern of assessments. Moreover, processing and prioritizing a large number of outlying internal auditors' assessments can help their superiors as well as external auditors overcome the human limitations of dealing with information overload and direct their investigations toward the more suspicious cases, consequently improving overall audit eff

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Arvanitoyannis, Ioannis S., Konstantinos Samourelis, and Konstantinos V. Kotsanopoulos. "A critical analysis of ISO audits results." British Food Journal 118, no. 9 (2016): 2126–39. http://dx.doi.org/10.1108/bfj-01-2016-0012.

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Purpose The purpose of this paper is to summarize and analyse the results of several food quality and safety audits (ISO 9001, ISO 22000, ELOT 1416 and Codex Alimetarius) carried out in Greek food companies processing products of animal origin. Design/methodology/approach Specifically, both a quantitative and a qualitative review of the results were carried out. Findings It was revealed that the biggest ratio of non-conformities was recorded within the frame of ELOT 1416 standard (Greek scheme for the certification of HACCP Management Systems), or ELOT 1416 and ISO 9001 where a combination of

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Fakhfakh, Imen, and Anis Jarboui. "Audit certification, earnings management and risk governance: a moderated-mediation analysis." Journal of Financial Reporting and Accounting 18, no. 2 (2020): 277–99. http://dx.doi.org/10.1108/jfra-01-2019-0015.

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Purpose The purpose of this study is to document the mediating effect of earnings management on the relation between the components of audit certification. The study is performed under different levels of corporate governance effectiveness in the Tunisian context. The main objective is to empirically examine the ability of discretionary accruals to mediate the relationship between the audit reporting quality and audit risk and to define how the levels of risk governance moderate this relation. Design/methodology/approach Structural equation modeling (SEM) approach is applied for a panel data s

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AZIZ, AZBARIYAH, AINUL ZARINEY AZIZ, ISMAIL NIZAM, and DIVYA PURUSOTHAMEN. "FACTORS INFLUENCING THE QUALITY OF ACCOUNTING INFORMATION SYSTEMS IN MALAYSIA." Quantum Journal of Social Sciences and Humanities 4, no. 5 (2023): 1–15. http://dx.doi.org/10.55197/qjssh.v4i5.228.

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This research study investigates the determinants influencing the accounting information systems quality in Malaysia. In the research, a quantitative approach was used to conduct an explanatory study, and a questionnaire was designed to collect data from audit firm employees at the middle level of management. A sample size of 130 respondents was used to collect data using the convenience sampling methodology via questionnaires that were sent through email to HR departments in the audit firms. The researcher adopted the following factors Knowledge Management, Top Management Support, User Traini

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Li, Shing Han, Jenten Liu, Li Hua Huang, Chiting Huang, and Chien Chi. "Methodology of Digital Transformation Practices of Accounting Firm." International Journal of Membrane Science and Technology 10, no. 1 (2023): 695–708. http://dx.doi.org/10.15379/ijmst.v10i1.2632.

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For accounting firms, digital auditing is an important task which helps them to examine financial data and ensure the accuracy of the data on the reports. However, which data analysis techniques should be adopted to improve the efficiency and accuracy of digital audit is an important issue. This study aims to explore the feasibility and practical applications of using data analytics techniques in digital auditing; These techniques can help auditors to systematically check, test and evaluate the accuracy, completeness, reliability and effectiveness of corporate information systems and data acco

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Chester, Verity, and Marie Henriksen. "Pain experience and management in a forensic intellectual disability service." Advances in Mental Health and Intellectual Disabilities 8, no. 2 (2014): 120–27. http://dx.doi.org/10.1108/amhid-03-2013-0026.

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Purpose – Research investigating the experience and management of pain in people with intellectual disabilities has mainly been carried out in community services. The purpose of this baseline audit aims to examine this area in a forensic intellectual disability setting. Design/methodology/approach – A baseline audit of pain management was carried out. Audit standards were derived from recent research, and the performance on each measured. Patients and nurses were interviewed. The audit included 82 patients, of which 64 were interviewed. Twelve nurses were interviewed. Health Action Plans and m

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Xu, Qiao, Guy Fernando, Kinsun Tam, and Wei Zhang. "Financial report readability and audit fees: a simultaneous equation approach." Managerial Auditing Journal 35, no. 3 (2019): 345–72. http://dx.doi.org/10.1108/maj-02-2019-2177.

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Purpose This paper aims to investigate whether audit fees and financial report readability are bi-directionally related. Design/methodology/approach The authors test their hypotheses with empirical data. Specifically, they adopt a two-stage simultaneous equation regression model to assess the bi-directional relationship between audit fees and financial report readability. Findings While poor readability increases the fees charged by the auditor, higher audit fees improve the readability of the financial reports. Research limitations/implications This study is based on US data. Future research

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Flores, Cindy J., Anil Lakkundi, Joanne McIntosh, et al. "Embedding best transfusion practice and blood management in neonatal intensive care." BMJ Open Quality 9, no. 1 (2020): e000694. http://dx.doi.org/10.1136/bmjoq-2019-000694.

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BackgroundTransfusion is a common procedure for neonates receiving intensive care management. Recognising a paucity of patient blood management (PBM) programmes in neonates, we aimed to embed blood management and best transfusion principles in the neonatal intensive care unit (NICU) by aligning local policies, providing targeted education and partnering with parents.MethodsPractice-based evidence for clinical practice improvement (PBE-CPI) methodology was used. Previous hospital accreditation audits were reviewed and a neonate-specific transfusion audit was developed. Audit was performed at ba

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Aboukhadeer, Emad A. S., S. M. Ferdous Azam, and Ahmad Rasmi Suleiman Albattat. "Corporate Governance and International Public Sector Accounting Standards (IPSAS) on the Quality of Accounting Information in Libyan Government Sector." International Journal of Professional Business Review 8, no. 1 (2023): e0812. http://dx.doi.org/10.26668/businessreview/2023.v8i1.812.

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Purpose: The objective of this study was to identify the importance of applying the standards of governance and International Public Sector Accounting Standards (IPSAS) in influencing the quality of accounting information. Theoretical framework: Recent literature has reported good results in both corporate governance and IPSAS (Bakhtah & Ammar, 2019). However, there is still much to investigate and learn about IPSAS because it is a recent development. Methodology: The study population consists of a number of members of board directors, non-audited members, internal auditors, accountants an

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