Table of contents - Special Issue: Complex Integrated Accounting Systems & Auditing
Guest Editors: Jagdish Pathak
Risk management, internal controls and organizational vulnerabilities
Jagdish PathakThis is a theme editorial written exclusively by the guest editor for this special issue. This opinion piece demonstrates the impact of technology convergence on the internal…
Corporate reporting on the internet: some implications for the auditing profession
Iqbal KhadarooThe exponential growth in corporate reporting on the internet has created numerous opportunities and challenges for the accounting and auditing profession, and regulators. This…
The impact of procurement card usage on cost reduction, management control, and the managerial audit function
Emilio BoulianneProvide a better understanding of the functionalities and benefits of the procurement card technology (P‐Card), and examines the card's impact on management control and the audit…
Employing generalized audit software in the financial services sector: Challenges and opportunities
Roger Debreceny, Sook‐Leng Lee, Willy Neo, Jocelyn Shuling TohComputer assisted audit techniques (CAATs) encompass a range of computerized techniques that internal and external auditors use to facilitate their audit objectives. One of the…
A measure of perceived auditor ERP systems expertise: Development, assessment, and uses
Joseph F. BrazelThe purpose of this study is to develop, assess, and provide uses for a measure of perceived enterprise resource planning (ERP) systems expertise for financial statement auditors…
A fuzzy‐based algorithm for auditors to detect elements of fraud in settled insurance claims
Jagdish Pathak, Navneet Vidyarthi, Scott L. SummersIn the current global economy, the survival of an insurance company depends on its ability to respond to the customer demands. One of the demands of customers is efficient…
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ISSN:
0268-6902Online date, start – end:
1986Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Professor Jie Zhou