Tag: Audit
Bank profitability is linked to some Shariah governance functions
What the study found The study found that Shariah governance functions in Malaysian Islamic banks are affected by financial performance, especially profitability. In particular, Shariah committee attributes and disclosure and transparency were linked to profitability. Why the authors say this matters The authors suggest that higher trust in Shariah committee members may encourage Islamic banks…
Blockchain linked to greater accounting transparency in Indonesia
Systematic review of blockchain implementation for financial reporting transparency and fraud mitigation in Indonesia, examining Triple-Entry Accounting, smart contracts, and regulatory frameworks.
Audit improved compliance with the WHO surgical safety checklist
WHO Surgical Safety Checklist compliance improved significantly at Sudan hospital through staff education and standardized documentation, with communication-dependent items showing greatest gains.
AI is increasingly integrated into audit workflows
Systematic review of AI applications in auditing examining machine learning, NLP, and RPA across 100 articles. Explores architecture, impacts, and barriers to adoption in audit workflows and.
ISSA 5000 standardizes sustainability assurance globally
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in AccountingISSA 5000 establishes the first international standard for sustainability assurance, providing a unified framework for credible, comparable reporting across jurisdictions and professional contexts.
PCAOB inspection process is organized into four phases
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in AccountingSynthesis of PCAOB inspection research and former inspector interviews into phase-based framework for audit oversight of global network firms, addressing transparency and consistency concerns.
Technologies support dynamic audit capabilities during turbulence
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in AccountingExplore how technology enables audit firms to build dynamic capabilities during crises. Research on 237 Swedish auditors reveals technology’s role in maintaining operational continuity during.
Blockchain auditing may improve efficiency and reduce costs
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in AccountingExplore how blockchain technology transforms auditing through distributed systems and smart contracts. Review research on benefits, challenges, and pathways toward mainstream blockchain audit.
Many CDC surveillance databases had unexplained update pauses
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Study reveals 46% of CDC surveillance databases paused as of October 2025, with 87% of paused systems covering vaccination data, disrupting evidence base for health policy.
