SEC enforcement releases and audit fees
AbstractPurpose– The purpose of this study is to examine whether firms subject to an SEC enforcement action experience audit fee premiums in subsequent years. Design/methodology/approach– The paper...
View ArticleExploration of skepticism, client-specific experiences, and audit judgments
AbstractPurpose– The purpose of this paper is to examine how levels of trait professional skepticism (i.e. professional skepticism based on personal traits) and different experiences with a specific...
View ArticleThe current status of greenhouse gas reporting by Chinese companies: A test...
AbstractPurpose– The purpose of this paper is to investigate the factors driving greenhouse gas reporting by Chinese companies. Design/methodology/approach– Content analysis of annual reports and...
View ArticleThe utilisation of generalized audit software (GAS) by external auditors
AbstractPurpose– Generalized audit software (GAS) is the tool use by auditors to automate various audit tasks. As most accounting transactions are now computerized, auditing of accounting data is also...
View ArticleThe impact of hardiness on accounting task performance
AbstractPurpose - The purpose of this study is to expand upon accounting literature that highlights the benefits of hardiness in the accounting environment. Accordingly, the relationship between...
View ArticleGoing-Concern Audit Opinions for Bankrupt Companies—Impact of Credit Rating
AbstractPurpose - The purpose of this study is to examine whether credit ratings inform auditors’ going-concern (GC) audit opinions for companies facing imminent bankruptcy.Design/methodology/approach...
View ArticleAgency conflicts and the demand for non-audit services
AbstractPurpose - The aim of this paper is to examine the impact of agency costs on the demand for non-audit services (NAS) in Germany.Design/methodology/approach - This study uses data from German...
View ArticleInternal and External Auditor Ethical Decision-Making
AbstractPurpose - This exploratory research compares three sectors of the auditing profession – internal auditors, external auditors from larger international firms and external auditors from...
View ArticleThe Association between Earnings Management and Asset Misappropriation
AbstractPurpose - The purpose of this paper is to determine whether earnings management is related to the incidence of fraud and the amount of misappropriated assets. By examining the research...
View ArticleLoan Defaults and Hazard Models for Bankruptcy Prediction
AbstractPurpose - Recent bankruptcy research uses hazard models and extensive samples of companies. The large samples used have precluded the inclusion of a variable related to companies' loan default...
View ArticleINFORMAL INTERACTIONS BETWEEN AUDIT COMMITTEES AND INTERNAL AUDIT FUNCTIONS:...
AbstractPurpose - This paper recognises the importance of informal processes within corporate governance and complements existing research in this area by investigating factors associated with the...
View ArticleBoard Composition and Bank Performance in Kuwait: An empirical study
AbstractPurpose - This study examines the relationship between board composition (i.e., non-executive directors, family directors, role duality and board size) and bank performance. The study uses a...
View ArticleCorporate Social Responsibility Disclosures over Time: Evidence from Malaysia
AbstractPurpose - The purpose of this study is to examine corporate social responsibility (CSR) disclosures over a period of time when the business environment, particularly the Malaysian environment,...
View ArticleDo Big 4 Audit Firms Improve the Value Relevance of Earnings and Equity?
AbstractPurpose - This paper examines the association between audit quality and value relevance of representative accounting measures, such as earnings and book value of...
View ArticleImplementation of the continuous auditing system in the ERP-based environment
AbstractPurpose - The purpose of this study is to introduce the continuous auditing system based on continuous monitoring and its implementation methodology, and to present a systematic case study of...
View ArticleAuditors’ time pressure: does ethical culture support audit quality?
AbstractPurpose - The purpose of this paper is to address the impact of ethical culture on audit quality under conditions of time budget pressure. The study also tests the relationship between ethical...
View ArticleOvervalued equities and audit fees: A research note
AbstractPurpose - The purpose of this research note is to examine the association between overvalued equities and audit fees in the USA. Design/methodology/approach - The paper employs a standard audit...
View ArticleAudit Fees during Initial Engagement in Malaysia
AbstractPurpose - The purpose of this study is to investigate whether fees discounting exists in Malaysia and whether such a practice impairs auditor independence. Design/methodology/approach - We...
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