...Raihan Sobhan; Asia Khatun; Ishrat Jahan Ikra Purpose The purpose of the study is to examine the association between audit committee (AC) characteristics and audit quality of the listed companies of Bangladesh. Design/methodology/approach A total of 140 firm years covering the period of 2017...

..., and this is particularly important in developing countries where fraudulent practices are more prevalent due to the lack of strict regulations and oversight. This study investigates whether enhanced audit quality has an impact on reducing financial statement fraud. The primary aim is to recognize whether a higher level...

...Kanthana Ditkaew; Muttanachai Suttipun Purpose The main objective of this study is to examine the impact of audit data analytics (ADA) on audit quality (AQ) and audit review continuity (ARC). Design/methodology/approach Using 452 CPAs in Thailand as samples, mail questionnaires were used...

.../legalcode Auditor independence Accruals quality Audit committee NAS Knowledge spillover Economic bonding Audit quality Does the audit committee play its oversight roles in relation to auditor independence? This question has long been debated, especially when the incumbent auditor...

... positively affected the going concern audit opinion, then the audit quality, profitability and liquidity negatively affected the going concern audit opinion, whereas firm size and audit lag did not affect the going concern audit opinion. Originality/value This study is in contrast to several existing...

... this study found that auditor independence is positively related to audit quality but is not significant. Variable auditor professionalism is positively related to audit quality and proved significant, while the skepticism variable of auditor professionalism is positively related to audit quality...