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001-es BibID:BIBFORM103623
035-os BibID:(Scopus)85133693609
Első szerző:Tamimi Oday (könyvelő)
Cím:Financial engineering and its impact on audit efficiency in the opinion of experts / Oday Tamimi, Ildikó Orbán
Dátum:2022
ISSN:2071-8330 2306-3483
Megjegyzések:The present study aimed to examine the impact of financial engineering on audit efficiency by analyzing the results of a research sample that included banks, auditors, financial analysts, and academics in Europe, as previous studies did not examine the relationship between these variables. Three major findings are outlined in this study. First, there is a statistically significant relationship between financial engineering and audit efficiency based on the results of the tests of the hypotheses. Second, there is a statistically significant relationship between financial engineering and the quality of financial reports, as the use of financial engineering innovations leads to a decrease in the credibility and relevance of financial reports for users. Finally, there is a statistically significant relationship between financial engineering and the expectations gap in the audit process, due to the increased need for more details about the financial instruments in the auditor's report. The findings of this study are important for auditors, financial engineers, bank executives, and bodies that set standards for accounting and auditing.
Tárgyszavak:Társadalomtudományok Közgazdaságtudományok idegen nyelvű folyóiratközlemény külföldi lapban
folyóiratcikk
financial engineering
audit
financial instruments
creative accounting
financial report
Megjelenés:Journal of International Studies. - 15 : 2 (2022), p. 50-62. -
További szerzők:Dékán Tamásné Orbán Ildikó (1975-) (közgazdász, jogász)
Pályázati támogatás:EFOP-3.6.3.-VEKOP16-2017-00007
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