•Journal• ISSN: 0924-6304
MAB
Amsterdam University Press
About: MAB is an academic journal published by Amsterdam University Press. The journal publishes majorly in the area(s): Computer science & Audit. It has an ISSN identifier of 0924-6304. It is also open access. Over the lifetime, 53 publications have been published receiving 18 citations. The journal is also known as: Maandblad voor accountancy en bedrijfseconomie ('s-Gravenhage) & Maandblad voor accountancy en bedrijfseconomie.
Papers
TL;DR: In this article , the authors discuss the potential behavioral challenges to the application of auditors' professional skepticism when using audit data analytics (ADA) and to discuss future research opportunities, including auditors attitudes toward ADA, data characteristics, anomalies identified by ADA, auditors mindsets, and social contexts and interactions involved in ADA practice.
Abstract: The aims of this paper are to inform audit practice and academia about the potential behavioral challenges to the application of auditors’ professional skepticism when using audit data analytics (ADA) and to discuss future research opportunities. This is accomplished by reviewing relevant audit research and discussing the potential challenges from five perspectives, including auditors’ attitudes toward ADA, data characteristics, anomalies identified by ADA, auditors’ mindsets, and social contexts and interactions involved in ADA practice. Although applying ADA brings many benefits to audit practice, they simultaneously raise many challenges to the application of appropriate levels of auditor professional skepticism. Being aware of and prepared for those potential behavioral challenges is critical to maximize the benefits of ADA to professional skepticism and ultimately audit quality.
8 citations
TL;DR: This article aims to answer these questions by building on an auditing framework for model risk management that controls for the novelty introduced by AI algorithms while connecting AI algorithm audit with internal audit terminology.
Abstract: Undoubtedly, the use of algorithms, and Artificial Intelligence (AI) algorithms in particular, has numerous benefits. Fields such as finance, healthcare, automotive, education, and recruitment, to name a few, have demonstrated successful application of AI algorithms. Conversely, cases of bad algorithms abound and lead to lost revenue, discrimination, disinformation, or even bodily harm. Currently, we have surpassed the stage of just observing bad algorithms. New European regulations governing AI force organizations to manage the risks introduced by algorithms and convince the public about the proper functioning of algorithms. In this context, can algorithms be rigorously audited to build public trust and if yes, how? This article aims to answer these questions by building on an auditing framework for model risk management that controls for the novelty introduced by AI algorithms while connecting AI algorithm audit with internal audit terminology.
6 citations
TL;DR: Dubbele materialiteit is een nieuw concept dat centraal staat in de European Sustainability Reporting Standards (ESRS) as mentioned in this paper , which impliceert dat bedrijven zowel de impact van their activiteiten op ecologisch, sociaal, and governance vlak (“inside out”) als de financiële gevolgen van ESG-factoren voor de organisatie zelf (outside in) moeten evalueren ten behoeve van their externe verslaggeving.
Abstract: Dubbele materialiteit is een nieuw concept dat centraal staat in de European Sustainability Reporting Standards (ESRS). De ESRS zijn ontwikkeld door de European Financial Reporting Advisory Group (EFRAG) met het doel de Europese Corporate Sustainability Reporting Directive (CSRD) van 2022 te implementeren en uniforme duurzaamheidsverslaggeving te bevorderen. Dubbele materialiteit impliceert dat bedrijven zowel de impact van hun activiteiten op ecologisch, sociaal en governance vlak (“inside out”) als de financiële gevolgen van ESG-factoren voor de organisatie zelf (“outside in”) moeten evalueren ten behoeve van hun externe verslaggeving. In deze bijdrage wordt het concept van dubbele materialiteit geanalyseerd en wordt de visie van Nederlandse experts op de toepassing van deze aanpak in de nabije toekomst besproken.
5 citations
TL;DR: In this paper , the authors present rapporten met niet-financiële informatie Nederlandse beursgenoteerde ondernemingen publiceren, and hoe dat te koppelen is aan de beoogde doelgroep van the rapporten.
Abstract: In dit artikel wordt uiteengezet welke rapporten met niet-financiële informatie Nederlandse beursgenoteerde ondernemingen publiceren, en hoe dat te koppelen is aan de beoogde doelgroep van die rapporten. De meeste ondernemingen blijken naast het traditionele jaarrapport niet-financiële themarapporten te publiceren. Andere ondernemingen publiceren geïntegreerde rapporten of ze publiceren de voornoemde rapporten naast elkaar (Breijer and Orij 2022). Dit onderzoek gaat over de rapportages van de 75 hoofdfondsen van de AEX, AMX en AScX. Voor een deel van deze ondernemingen is verslaggeving over niet-financiële informatie verplicht (AE 2018; EU 2014). Uit het onderzoek blijkt dat ondernemingen alleen heldere keuzes maken over het verstrekken van niet-financiële informatie aan specifieke belanghebbenden bij de aparte niet-financiële themarapporten. Aanvullend is gekeken naar verschillen in leesbaarheid: gemiddeld genomen zijn rapporten die niet-financiële informatie bevatten beter leesbaar dan zuiver financiële rapporten.
4 citations
TL;DR: In this paper , the authors studied the effect of the liquidity position on going concern reporting during the COVID-19 liquidity crisis and found that both liquidity indicators and government grant applications result in a higher propensity to issue a mandatory going concern paragraph in the financial statements.
Abstract: The purpose of this study is to enhance our understanding of the effect of the liquidity position on going concern reporting during the COVID-19 liquidity crisis. The first possible effects of COVID-19 as they occur in 2020 are enclosed in the financial statements of 2019 as an event after the balance sheet date. By studying a sample of 579 financial statements of private (non-listed) companies that are subject to a statutory audit in the Netherlands, we find that both liquidity indicators and government grant applications result in a higher propensity to issue a mandatory going concern paragraph in the financial statements. Additionally, we find no evidence that liquidity levels prior to the COVID-19 pandemic crisis affect an application for a government grant.
3 citations
Performance Metrics
| Year | Papers |
|---|---|
| 2025 | 18 |
| 2024 | 35 |
| 2023 | 34 |
| 2022 | 35 |
| 1960 | 1 |