...Ewald Aschauer; Reiner Quick Purpose This study aims to investigate why and how shared service centres (SSCs) are implemented as well as how they affect audit firm practice and audit quality. Design/methodology/approach In this qualitative study guided by the theoretical framework...

...Noor Adwa Sulaiman Purpose This study provides insights into the meanings given to audit quality (AQ) by audit partners responsible for delivering audit services. It explores the influence of contextual factors in the auditing setting on constructing such meanings and its representations...

..., shortening the debate timeline and unilaterally revising the interpretation of its statutory mandate. The regulator successfully incorporated race equality into its interpretation of how the public interest is advanced (in addition to audit quality). The social legitimacy of the Big 4 was then further...

... produce higher audit quality is debatable. Having a Big Four firm as an auditor may simply be “a signal to capital providers of high-quality” (Carson et al., 2012 , p. 51). Sceptical voices in the literature argue that auditors use a professional cover to hide an economic priority...

... Audit quality Auditing Disciplinary practices Public accounting profession Public interest M240 The research question addressed by this paper is: RQ1. Whether sanctions issued by professional disciplinary bodies against practicing auditors in a code law country, like France...

... partners poses a threat to audit quality, and can have a detrimental effect on individual auditors, audit firms, and even the auditing profession itself. Design/methodology/approach – A multiple regression data analysis was conducted, based on 84 responses from Spanish audit partners working in small...