Matches in SemOpenAlex for { <https://semopenalex.org/work/W2164927295> ?p ?o ?g. }
Showing items 1 to 86 of
86
with 100 items per page.
- W2164927295 abstract "The purpose of this study is to discuss the future of the audit profession. If the future of the profession can be predicted, then professionals will have the opportunity to prepare in advance. Expert consensus is used as a basis to generate modifications in the audit profession. A modified Delphi method is used to obtain this expert consensus based on participant predictions of audit methodologies, standards, and skill sets that will be in place in the future. This study contributes to the literature by using the modified Delphi method to develop predictions as to the direction of the audit industry. This is a timely study as the profession is adopting International Financial Reporting Standards. IFRS will bring a shift from rule-based to principles-based accounting standards and require a greater degree of auditor judgment. The Delphi Method has been proven useful in other industries and has yet to be applied to the overall audit industry." @default.
- W2164927295 created "2016-06-24" @default.
- W2164927295 creator A5031685460 @default.
- W2164927295 creator A5047564746 @default.
- W2164927295 creator A5049215719 @default.
- W2164927295 date "2010-01-01" @default.
- W2164927295 modified "2023-09-27" @default.
- W2164927295 title "The Future of Audit: A Modified Delphi Approach" @default.
- W2164927295 cites W1580996832 @default.
- W2164927295 cites W198432835 @default.
- W2164927295 cites W1986637700 @default.
- W2164927295 cites W1987090402 @default.
- W2164927295 cites W1993066373 @default.
- W2164927295 cites W2006183921 @default.
- W2164927295 cites W2007367842 @default.
- W2164927295 cites W2044529823 @default.
- W2164927295 cites W2083495786 @default.
- W2164927295 cites W2106904422 @default.
- W2164927295 cites W2137787530 @default.
- W2164927295 cites W2143225159 @default.
- W2164927295 cites W2149255786 @default.
- W2164927295 cites W2153428762 @default.
- W2164927295 cites W226350252 @default.
- W2164927295 cites W2319207189 @default.
- W2164927295 cites W3147883177 @default.
- W2164927295 cites W354282659 @default.
- W2164927295 doi "https://doi.org/10.2139/ssrn.1740716" @default.
- W2164927295 hasPublicationYear "2010" @default.
- W2164927295 type Work @default.
- W2164927295 sameAs 2164927295 @default.
- W2164927295 citedByCount "0" @default.
- W2164927295 crossrefType "journal-article" @default.
- W2164927295 hasAuthorship W2164927295A5031685460 @default.
- W2164927295 hasAuthorship W2164927295A5047564746 @default.
- W2164927295 hasAuthorship W2164927295A5049215719 @default.
- W2164927295 hasConcept C111919701 @default.
- W2164927295 hasConcept C121955636 @default.
- W2164927295 hasConcept C144133560 @default.
- W2164927295 hasConcept C154945302 @default.
- W2164927295 hasConcept C170856484 @default.
- W2164927295 hasConcept C177309310 @default.
- W2164927295 hasConcept C191602146 @default.
- W2164927295 hasConcept C199521495 @default.
- W2164927295 hasConcept C2779495148 @default.
- W2164927295 hasConcept C41008148 @default.
- W2164927295 hasConcept C60641444 @default.
- W2164927295 hasConcept C62190432 @default.
- W2164927295 hasConceptScore W2164927295C111919701 @default.
- W2164927295 hasConceptScore W2164927295C121955636 @default.
- W2164927295 hasConceptScore W2164927295C144133560 @default.
- W2164927295 hasConceptScore W2164927295C154945302 @default.
- W2164927295 hasConceptScore W2164927295C170856484 @default.
- W2164927295 hasConceptScore W2164927295C177309310 @default.
- W2164927295 hasConceptScore W2164927295C191602146 @default.
- W2164927295 hasConceptScore W2164927295C199521495 @default.
- W2164927295 hasConceptScore W2164927295C2779495148 @default.
- W2164927295 hasConceptScore W2164927295C41008148 @default.
- W2164927295 hasConceptScore W2164927295C60641444 @default.
- W2164927295 hasConceptScore W2164927295C62190432 @default.
- W2164927295 hasLocation W21649272951 @default.
- W2164927295 hasOpenAccess W2164927295 @default.
- W2164927295 hasPrimaryLocation W21649272951 @default.
- W2164927295 hasRelatedWork W1515241025 @default.
- W2164927295 hasRelatedWork W1817100620 @default.
- W2164927295 hasRelatedWork W1967315249 @default.
- W2164927295 hasRelatedWork W1974170597 @default.
- W2164927295 hasRelatedWork W2051076839 @default.
- W2164927295 hasRelatedWork W2123196169 @default.
- W2164927295 hasRelatedWork W2152125287 @default.
- W2164927295 hasRelatedWork W2349626073 @default.
- W2164927295 hasRelatedWork W2351330982 @default.
- W2164927295 hasRelatedWork W2351973209 @default.
- W2164927295 hasRelatedWork W2364399780 @default.
- W2164927295 hasRelatedWork W2381257777 @default.
- W2164927295 hasRelatedWork W2385923362 @default.
- W2164927295 hasRelatedWork W2386788653 @default.
- W2164927295 hasRelatedWork W2611293724 @default.
- W2164927295 hasRelatedWork W2800691568 @default.
- W2164927295 hasRelatedWork W2955751315 @default.
- W2164927295 hasRelatedWork W2963318027 @default.
- W2164927295 hasRelatedWork W3153693876 @default.
- W2164927295 hasRelatedWork W3160593783 @default.
- W2164927295 isParatext "false" @default.
- W2164927295 isRetracted "false" @default.
- W2164927295 magId "2164927295" @default.
- W2164927295 workType "article" @default.