Auditing books

Advances in Accounting Behavioral Research promotes research across all areas of accounting, incorporating theory from, and contributing knowledge to, the fields of applied psychology, sociology, management science, ethics and economics.  Focusing on research that examines both individual and organizational behavior relative to accounting, the series provides a unique opportunity for the exchange of peer reviewed knowledge across all areas of accounting behavioral research and the development, discussion and expansion of theories from psychology, sociology and related disciplines.  Advances in Accounting Behavioral Research encourages research that tests theory, explains theory, and develops theory that can be applied to better understand accounting domains. Accordingly, reviews of established theory and how that theory has and could be used in accounting are also strongly encouraged.

Advances in Accounting Behavioral Research is a publication of emerging theory, methods, and practical applications for behavioral research within accounting and auditing. It is dedicated to promoting peer-reviewed research that spans all facets of accounting behavioral research, including but not limited to: applied psychology, sociology, management science, ethics, and economics. In so doing, it provides a unique, interdisciplinary forum for the discussion, development, and expansion of theories within these related subjects. This 24th volume features five papers from experts writing on accountability pressure and budgetary slack, whistle-blowing, limited attention, audit quality and auditor responsibility, and psychological contracts. Working on both the individual and organizational level, it is essential reading for accounting students and educators, with valuable insights on practice for those working in the field.

Focusing on research that examines both individual and organizational behavior relative to accounting, Advances in Accounting Behavioral Research provides an in-depth analysis and exchange of peer-reviewed knowledge across all areas of accounting behavioral research and the development, discussion, and expansion of theories from psychology, sociology, and related disciplines. From the effects of organizational commitment, the impact of stressors on performance, and responses to narcissism to the effects of auditor familiarity and the examination of personality traits, chapters in Volume 26 compile innovative and new explorations into the behavioral aspects of accounting and auditing. Working on both the individual and organizational level, this collection is essential reading for accounting students and educators, providing a unique, interdisciplinary forum with valuable insights on practice for those working in the field to better understand accounting domains.

In Audit Analytics in the Financial Industry, editors Jun Dai, Miklos A. Vasarhelyi and Ann F. Medinets bring together a cast of expert contributors to explore ways to integrate Audit Analytics techniques into existing audit programs for the financial industry.  Separated into six parts, the contributors take a variety of approaches to this exploration. In Part One, the contributors present two articles illustrating the process of applying Audit Analytics to solving audit problems. Part Two contains four studies that use various Audit Analytics techniques to discover fraud risks and potential frauds in the credit card sector. In Part Three, the chapter focus on the insurance sector and show the application of clustering techniques in auditing. Part Four includes two chapters on how to employ Audit Analytics in the transitory system for fraud/anomaly detection. Finally, Parts Five and Six illustrate the use of Audit Analytics to assess risk in the lawsuit and payment processes.   For students, researchers, and professionals in the accounting sector, this is an unmissable read exploring the latest research in Audit Analytics.

Recently, financial crimes have increased exponentially in many regions of the world. Considering that these crimes are usually due to accounting fraud, more sensitive and effective approaches to accounting fraud and corruption have started developing. In this context, regulations have been put into practice in many countries for measures to be taken against fraud and corruption.  It is not possible to take measures against and fight financial crimes by using old traditional methods. Instead, the field of Forensic Accounting has arisen to directly tackle these issues. In the 18 chapters in this volume of Contemporary Studies in Economic and Financial Analysis, expert contributors gather together to examine the extent and characteristics of forensic accounting, a field which has been practiced for many years, but is still not internationally regulated yet.

Despite their broad scope and importance, publications related to public sector accounting and auditing have a limited framework, and do not account for the significant variances in public sector accounting and auditing systems between countries and different subsectors of government. The editors of this book have filled this gap by compiling a collection that combines different aspects of public sector accounting and auditing within a single book.   Pooling together existing public sector accounting and auditing practices between countries and preparing a comparative analysis of those practices, the authors analyze the role of the public sector accounting and auditing holistically, and provide a platform to enable financially sustainable policy making and proper assessment of the relevance of accounting frameworks across the globe. The chapters chronicle the strength and weakness of public sector accounting, auditing and systems, and also critically examine the approaches, recording methods, and international regulations which determine how they operate.  Providing a comprehensive account which brings a wide range of countries to the forefront in terms of both comparability and accountability, this study shines a light on the differences in accounting systems between states, and provides timely and accurate information to equip readers to minimize those differences.

Continuous auditing is a novel emerging technology in academia and practice. The concept of continuous auditing was conceived over two decades ago in academia and we are now at a junction where the auditing profession recognizes the implement-ability and value of a continuous audit. The book’s purpose is twofold. First, the book aims to provide academics and practitioners with a compilation of select continuous auditing design science research that can be used as a springboard to future research and development. Second, the book aims to provide readers with an understand of the underlying theoretical concepts of a continuous audit, ideas on how continuous audit can be applied in practice, and what has and has not worked in research.

How do public spaces generate accountability and advance social equity? Stimulating the conversation, the articles in this volume explore the creation of meaning, the increasing confrontation between regulators and the community they are purported to serve, and the prevalent conflicts in seeking a balancing of social and economic interests. How are communities served in hospitals and schools by accounting standards and administrators? Are shareholders protected from managers’ opportunistic behaviors? How is professional status supported or denied for women in Columbia and other regions of the globe? Accounting’s role in producing worldviews, creating visibilities and in impacting our quality of life stimulates our engagement in these significant issues, reinvigorating what it means to provide accountability. We follow the legacy of public interest and critical accounting research in this volume, uncovering the discipline’s relationship to power and symbolism and its impact on our security and well-being as a challenge to conventional accounting.