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Indonesia is aligning its National Medium-Term Development Plan (RPJMN) with the U.N.’s Sustainable Development Goals (SDGs) to address persistent environmental degradation. The Audit Board of the Republic of Indonesia...

The article elaborates on an uncommon but disregarded theme. It touches upon issues of implementing the principle of profession skepticism in the auditing practice and related cognitive risks. Professional skepticism is ...

IntroductionRapid advances in digital technology have significantly increased the auditing industry's demand for interdisciplinary talent. However, current digital-intelligent auditing courses in higher education still f...

The article reveals the latest amendments in the International Standards on Auditing 240 “The Auditor’s Responsibilities Relating to Fraud in Audit of Financial Statements” and 570 “Going Concern”, to be enforc...

The purpose of this study was to establish the role of public audit in ensuring transparency and accountability in corporate governance under varying institutional systems. The analysis encompassed six companies from Aus...

Internal auditing is increasingly recognized as a vital mechanism for fostering transparency and accountability within the public sector, particularly in emerging economies like Vietnam. However, the rapid onset of digit...

Materias / palabras clave: accounting, finance, auditing; Social Sciences: Commerce: Business: Accounting. Bookkeeping; Social Sciences: Finance

Materias / palabras clave: financial accounting, management accounting, auditing, taxation, accounting information system, public sector accounting; Social Sciences: Commerce: Business: Accounting. Bookkeeping

Materias / palabras clave: accounting, auditing, financial, taxation, professional; Social Sciences: Commerce: Business: Accounting. Bookkeeping

The author explores the causes giving rise to a phenomenon of the recurrence, over the latest three years (2022–2024), of the drawbacks in audit entities’ practices regularly revealed by the external audit quality co...

Abstract Substation drawings are high-density technical artifacts that serve as the authoritative data source across the entire power-infrastructure lifecycle. Manual auditing of these drawings is labor-intensive, error-...

The Ukrainian Ministry of Finance has recently intensified efforts in attempting to amend, once again, the legal regulation of auditing in Ukraine. Many amendments to the Law of Ukraine on Audit of Financial Reporting an...

Ammar A Oglat,1 Suhaib Shdaifat,1 Mohannad Adel Sayah,2 Ahmed Abukonna,3 Wadah M Ali Khogali3 1Department of Medical Imaging, Faculty of Applied Medical Sciences, The Hashemite University, Zarqa, 13133, Jordan; 2Departme...

Abstract The publication of DeepSeek-R1 in Nature marks a significant moment as the first widely recognized large language model to undergo formal peer review. While acknowledging its technical ambitions and contribution...

This Campbell systematic review examines the effectiveness of e‐learning in improving evidence‐based health care (EBHC) knowledge and practice. Compared to no learning, pure e‐learning improves EBHC knowledge and s...

Financial accountability in Indonesian BLU polytechnics — institutions managing State Budget allocations under Public Service Agency status — remains a persistent governance challenge. Recurring financial irregularit...

In the context of the rapid evolution of digital finance, artificial intelligence (AI) models are deeply integrated into critical business processes such as risk assessment, asset pricing, and anti-fraud. The resultant l...

The Directive of the European Parliament and Council from December 14, 2022 No. 2022/2464/EU on corporate sustainability reporting and the adoption of the European Sustainability Reporting Standards (ESRS) require that b...

This scientific approach focuses on current trends in internal audit activity and internal control procedures in the context of the need to streamline the economic activity of public institutions in the Republic of Mol...

Generative artificial intelligence has unsettled higher education, raising fears that students will lose the ability to think. Drawing on classroom experience and student feedback, we argue that grounded inquiry sharpens...

As Machine Learning Operations (MLOps) adoption accelerates, systematic integration of explainability is imperative for reliability, transparency, and continuous quality assurance. This paper presents a scoping review ex...

With the rise of generative AI, a new generation of intelligent phishing has emerged, where attackers leverage Large Language Models (LLMs) to craft websites with high semantic plausibility, posing critical challenges to...

Introduction 1. The Semiotic Landscape 2. Narrative Representations: Designing Social Action 3. Conceptual Representations: Designing Social Constructs 4. Representation and Interaction: Designing the Position of the Vie...

Este paper muestra que en un modelo principal-monitor-agente el principal enfrenta un trade-off al elegir el momento en el cual monitorear al agente. Una señal obtenida por un monitor ex ante (supervisor) provee flexibi...