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Audits and COVID-19: A paradigm shift in the making
The COVID-19 pandemic has exposed the obsolescence and vulnerability of many existing auditing practices. While some progressive practices have been implemented (e.g., remote audits using rudimentary information and communication technologies), a new paradigm is needed not only to account for the ri...
| Autores principales: | , |
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| Formato: | Online Artículo Texto |
| Lenguaje: | English |
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Kelley School of Business, Indiana University. Published by Elsevier Inc.
2023
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| Acceso en línea: | https://www.ncbi.nlm.nih.gov/pmc/articles/PMC9532210/ https://www.ncbi.nlm.nih.gov/pubmed/36213005 http://dx.doi.org/10.1016/j.bushor.2021.11.003 |