Auditing ecosystem and strategic accounting in the digital era : global approaches and new opportunities
Author(s)
Bibliographic Information
Auditing ecosystem and strategic accounting in the digital era : global approaches and new opportunities
(Contributions to finance and accounting)
Springer, c2021
Available at 5 libraries
  Aomori
  Iwate
  Miyagi
  Akita
  Yamagata
  Fukushima
  Ibaraki
  Tochigi
  Gunma
  Saitama
  Chiba
  Tokyo
  Kanagawa
  Niigata
  Toyama
  Ishikawa
  Fukui
  Yamanashi
  Nagano
  Gifu
  Shizuoka
  Aichi
  Mie
  Shiga
  Kyoto
  Osaka
  Hyogo
  Nara
  Wakayama
  Tottori
  Shimane
  Okayama
  Hiroshima
  Yamaguchi
  Tokushima
  Kagawa
  Ehime
  Kochi
  Fukuoka
  Saga
  Nagasaki
  Kumamoto
  Oita
  Miyazaki
  Kagoshima
  Okinawa
  Korea
  China
  Thailand
  United Kingdom
  Germany
  Switzerland
  France
  Belgium
  Netherlands
  Sweden
  Norway
  United States of America
Note
Includes bibliographical references and index
Description and Table of Contents
Description
This book examines current topics and trends in strategic auditing, accounting and finance in digital transformation both from a theoretical and practical perspective. It covers areas such as internal control, corporate governance, enterprise risk management, sustainability and competition.
The contributors of this volume emphasize how strategic approaches in this area help companies in achieving targets. The contributions illustrate how by providing good governance, reliable financial reporting, and accountability, businesses can win a competitive advantage. It further discusses how new technological developments like artificial intelligence (AI), cybersystems, network technologies, financial mobility and smart applications, will shape the future of accounting and auditing for firms.
Table of Contents
Chapter 1. The Role of Jurisdictional Power of SAIs in Increasing the Effects of Public Auditing and the Ethics of Fiscal Jurisdiction.- Chapter 2. The Role of Local Governments in Accounting Climate Change and Carbon Management: Recent Developments in Turkey.- Chapter 3. Contemporary Developments on Sustainability Accounting and Reporting: An Overview Perspective.- Chapter 4. Investigation of the Duty of Public Internal Auditors with AHP Method in Turkey.- Chapter 5. The Impact of IFRS Adoption on Information Asymmetry: Evidence From Takeovers.- Chapter 6. Relationship between Fraud Auditing and Forensic Accounting.- Chapter 7. Assurance Expectations Extending from the Check Lists to the Strategy and Internal Control Performance.- Chapter 8. Materiality in independent audit and sustainability reports assurance.- Chapter 9. Analyzing corporate governance disclosures in type II agency problems in Indonesia.- Chapter 10. Effect of Gender on the Board of Directors and Independent Audit Team on Corporate Earnings Management Behavior of Banking Sector.- Chapter 11. Vetting Client Datasets Using an Audit Decision Support System: An Enhancement in Creating Audit-Evidence.- Chapter 12. An Evaluation of Voluntary Disclosure Level of Listed Banks in Borsa Istanbul during the period from 2013 to 2017.- Chapter 13. The Importance of Branding for Organizations: Decision Mechanism on Willingness to Pay a Price Premium for Branded Audit Services in Emerging Markets.- Chapter 14. Common Audit Deficiencies under the Audit Quality Microscope.- Chapter 15. Cryptocurrency and Corruption: Auditing with Blockchain.- Chapter 16. Reflections of developments in information technologies to internal audit: Blockchain technology and continuous auditing.- Chapter 17. Artificial Intelligence in Computer-Aided Auditing Techniques and Technologies (CAATTs) and an Application Proposal for Auditors.- Chapter 18. Cost Controlling System "Just-in-time (JIT)" amidst the Covid-19 Pandemic: An Advantage or Disadvantage in the Digital Era? Conceptual Framework.- Chapter 19. The Investigation of Accounting Value Relevance in The Information Technologies Sector: Evidence From Turkey.
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