F1000Research,
Journal Year:
2024,
Volume and Issue:
13, P. 935 - 935
Published: Oct. 30, 2024
Background
Auditors
during
COVID-19
experienced
an
unprecedented
situation,
in
which
normal
audit
activities
were
difficult
to
conduct.
Moreover,
forced
auditors
introduce
a
new
approach,
“remote
auditing,”
was
not
common
most
firms
and
required
the
adoption
of
more
advanced
technologies.
Overall,
pandemic
needed
both
cognitive
technical
factors
deliver
high-quality
audits.
Despite
these
challenges,
research
on
how
deal
with
issues
is
limited,
presenting
intriguing
area
study.
Methods
This
dataset
provides
insights
into
Saudi
auditors’
experience
beliefs
regarding
COVID-19.
Through
online
survey,
researchers
collected
data
from
193
417
registered
Organization
for
Chartered
Professional
Accountants
(SOCPA).
The
survey
assessed
self-efficacy
conducting
audits
explored
its
sources
potential
moderating
factors.
Specifically,
includes
responses
eight
items
related
self-efficacy,
19
covering
four
(mastery
experience,
vicarious
social
persuasion,
physiological/emotional
states),
six
assessing
virtual
competency.
Additionally,
contains
demographic
information
that
valuable
analyzing
relationship
between
auditor
sources,
other
influencing
Conclusions
included
this
study
may
serve
broader
audience
be
useful
improving
several
stakeholders’
understanding
effects
assess
their
ability
adapt
consequences.
contributes
existing
body
knowledge
by
highlighting
need
circumstances
adopt
innovative
approaches
challenging
times,
thereby
ensuring
delivery
audits.
Aptisi Transactions On Technopreneurship (ATT),
Journal Year:
2023,
Volume and Issue:
5(3), P. 251 - 260
Published: Nov. 13, 2023
This
research
aims
to
assess
the
impact
of
clarity
budget
objectives
and
reporting
systems
on
government
performance
accountability,
with
accounting
control
serving
as
a
moderating
factor.
The
study
was
conducted
within
Wonosobo
Regency
Regional
Organization.
Purposive
sampling
employed
select
75
respondents,
comprising
officials
responsible
for
financial
accountability
their
roles,
including
Head
Finance,
finance
staff,
treasurer.
Multiple
linear
regression
utilized
data
analysis.
Empirical
evidence
supports
notion
that
goals
has
positive
influence
agency
accountability.
Through
moderation
analysis,
it
empirically
demonstrated
can
act
variable,
negatively
affecting
goal
responsibilities.
However,
also
serve
positively
performance.
Cogent Business & Management,
Journal Year:
2023,
Volume and Issue:
10(2)
Published: Aug. 3, 2023
Over
the
last
decades,
research
on
relationship
between
audit
committees
(ACs)
and
fees
(AFs)
has
been
increasing.
Although
numerous
scholars
have
studied
this
topic,
to
best
of
our
knowledge,
there
is
no
systematic
literature
review
(SLR)
that
provides
a
synthesized
state
knowledge
regarding
area.
To
fill
gap
study
presents
comprehensive
objective
existing
interaction
ACs
AFs.
Using
sample
78
articles,
we
find
most
studies
are
empirical
country-specific
focus
developed
markets
in
Europe
America.
We
also
majority
examined
papers
use
quantitative
methods
by
employing
demand
supply
theory
either
implicitly
or
explicitly.
Further,
develop
categorization
scheme,
allocating
previous
six
themes
(i.e.
Composition,
Diligence,
Discrimination,
Disclosure,
Presence
(strong)
AC
Compensation)
ten
sub-themes.
then
analyze
each
theme
its
sub-themes
providing
details
importance
impact
AFs
show
Diligence
Discrimination
remain
underexplored.
Finally,
outline
some
potentially
fruitful
avenues
for
future
research.
World Journal of Advanced Research and Reviews,
Journal Year:
2024,
Volume and Issue:
21(2), P. 218 - 234
Published: Feb. 8, 2024
In
an
era
where
technological
advancements
redefine
traditional
paradigms,
this
paper
delves
into
the
transformative
impact
of
blockchain
technology
on
accounting
sector.
The
study
embarks
a
scholarly
journey,
exploring
intricate
interplay
between
and
practices,
with
focus
its
evolution,
adoption,
challenges
it
presents.
aim
is
to
unravel
potential
as
catalyst
for
change
in
accounting,
examining
implications
from
multi-dimensional
perspective.
Adopting
qualitative
research
methodology,
employs
analytical
framework
dissect
integration
various
sectors.
This
approach
facilitates
comprehensive
exploration
subject,
ensuring
thorough
understanding
blockchain's
practices.
navigates
through
realms
comparative
analysis
systems,
implementation
challenges,
emerging
trends,
culminating
rich
tapestry
insights.
findings
reveal
that
not
merely
trend
but
paradigm
shift
accounting.
It
offers
enhanced
transparency,
efficiency,
security,
surpassing
systems.
However,
journey
towards
blockchain-dominated
future
fraught
including
integration,
skill
development,
regulatory
compliance.
Conclusively,
posits
poised
revolutionize
recommends
harmonious
blend
innovation
ethical
frameworks,
emphasizing
need
education
development
technology.
serves
clarion
call
professionals
educators
adapt
envisioning
transcends
boundaries
embodies
trust,
innovation.
Abacus,
Journal Year:
2024,
Volume and Issue:
unknown
Published: Oct. 15, 2024
Post‐COVID‐19
England's
health‐care
system
remains
in
crisis,
with
growing
waiting
lists
for
elective
care
and
rising
backlog
maintenance
its
hospital
infrastructure.
The
government
indicates
that
delivery
plan
issued
2022,
involving
additional
funding
greater
use
of
the
private
sector,
will
tackle
this
problem.
Framed
as
a
consequence
pandemic,
England,
such
framing
denies
historic
problem
underfunding
well
rise
financialization.
Notably
public
accountability
health
has
received
little
prominence
over
past
decade.
This
study
uses
an
approach
based
on
counter
accounting
to
challenge
prevailing
hegemony
English
National
Health
System
(NHS)
infrastructure
policy
offers
counter‐explanation
current
crisis.
It
examines
alternative
set
evidence
drawn
from
publicly
available
financial
statements
other
documents
make
visible
data
relating
capital
revenue
costs.
shows
been
systematically
underfunded
since
start
austerity
2010,
even
during
COVID‐19
was
insufficient
up
shortfall.
Previously
weakened
mechanisms
have
further
displaced
eye
by
rhetoric
around
COVID‐19,
meaning
there
is
sector
legitimacy
provision,
despite
financialized
nature.
considers
instigating
strong
oversight
evaluation
necessary
next
decade
many
contracts
terminate
likely
be
short
supply.
F1000Research,
Journal Year:
2024,
Volume and Issue:
13, P. 935 - 935
Published: Oct. 30, 2024
Background
Auditors
during
COVID-19
experienced
an
unprecedented
situation,
in
which
normal
audit
activities
were
difficult
to
conduct.
Moreover,
forced
auditors
introduce
a
new
approach,
“remote
auditing,”
was
not
common
most
firms
and
required
the
adoption
of
more
advanced
technologies.
Overall,
pandemic
needed
both
cognitive
technical
factors
deliver
high-quality
audits.
Despite
these
challenges,
research
on
how
deal
with
issues
is
limited,
presenting
intriguing
area
study.
Methods
This
dataset
provides
insights
into
Saudi
auditors’
experience
beliefs
regarding
COVID-19.
Through
online
survey,
researchers
collected
data
from
193
417
registered
Organization
for
Chartered
Professional
Accountants
(SOCPA).
The
survey
assessed
self-efficacy
conducting
audits
explored
its
sources
potential
moderating
factors.
Specifically,
includes
responses
eight
items
related
self-efficacy,
19
covering
four
(mastery
experience,
vicarious
social
persuasion,
physiological/emotional
states),
six
assessing
virtual
competency.
Additionally,
contains
demographic
information
that
valuable
analyzing
relationship
between
auditor
sources,
other
influencing
Conclusions
included
this
study
may
serve
broader
audience
be
useful
improving
several
stakeholders’
understanding
effects
assess
their
ability
adapt
consequences.
contributes
existing
body
knowledge
by
highlighting
need
circumstances
adopt
innovative
approaches
challenging
times,
thereby
ensuring
delivery
audits.
