SESSION 3(B): Auditing Issues
Moderator: Rishma Vedd, California State University, Northridge, U.S.A.
DETECTING GREENWASHING THROUGH INFORMATION AVOIDANCE AND AI AUDITING: AN EMPIRICAL STUDY
- Jack Huang, National Chung Cheng University, Taiwan
- Sherry Huang, Jacksoft Commerce Automation, Ltd., Taiwan
- Shang-Heng Chung, National Chung Cheng University, Taiwan
- Wu Cheng-Han, National Chung Cheng University, Taiwan
INFORMAL ADVICE MATTERS: EFFECT OF SOCIAL BOND WITH PEER WORK ASSOCIATES AND OUTCOME IMPRECISION ON AUDITORS’ FAIR VALUE MATERIALITY JUDGMENTS
- Romal De Silva, Macquarie University, Australia
- Chris Patel, Macquarie University, Australia
- Meiting Lu, Macquarie University, Australia
ANALYSIS OF KEY AUDIT MATTERS OF LISTED COMPANIES OF TOKYO STOCK EXCHANGE: COMPARISON BY THE FINANCIAL POSITION
- Toshifumi Takada, Tohoku University, Japan
- Cindy Yoshiko Shirata, Ibaraki University, Japan
- Yoko Suga, the Graduate University for Advanced Studies, Sokendai, Japan