Auditing ecosystem and strategic accounting in the digital era : global approaches and new opportunities
著者
書誌事項
Auditing ecosystem and strategic accounting in the digital era : global approaches and new opportunities
（Contributions to finance and accounting）
Springer, c2021
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注記
Includes bibliographical references and index
内容説明・目次
内容説明
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.
目次
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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