.... Findings The analysis showed that a range of attributes, such as the usefulness of DA in auditing, authoritative guidance (auditing standards), data reliability and quality, auditors' skills, clients' factors and costs, were the factors perceived by stakeholders to be affecting the use of DA in external...

...Sharifah Nazatul Faiza Syed Mustapha Nazri; Malcolm Smith; Zubaidah Ismail Purpose The purpose of this paper is to examine two factors which influence auditor change: audit and client firms’ characteristics, for Malaysian listed companies. Given the costs involved, it is important to understand...

...Sharifah Nazatul Faiza Syed Mustapha Nazri; Malcolm Smith; Zubaidah Ismail Purpose The purpose of this paper is to examine the impact of ethnicity on auditor choice for Malaysian listed companies. Design/methodology/approach This study evaluates the effects of various independent variables...

...Damai Nasution; Ralf Östermark Purpose The purpose of this paper is to investigate the impact of improper social pressures on auditors’ judgment in the setting of a high power distance and low individualism society. Auditors’ judgment in this paper is related to the case of auditors’ willingness...

...Ying Han Fan; Gordon Woodbine; Glennda Scully Purpose The purpose of this paper is to describe the results of a cross‐sectional survey of Chinese auditors that examines their views about independence and client relationship issues associated with the current Code of Professional Conduct. The paper...

...Philip Law Purpose Though assurance services framework has been defined in the Auditing Standards, the understandability of the concept of reasonable assurance are varied by different auditors. The audit risk model (ARM) that is being used on a worldwide basis to underpin the audit risk...