...Lazarus Elad Fotoh; Johan Ingemar Lorentzon; Tatenda Mugwira Purpose This study aims to explore the unique role of technologies in facilitating dynamic capabilities in external audits during turbulent times. Design/methodology/approach The study was conducted in Sweden’s unique context, where...

... potential risks and issues. Using data analytics and AI to study significant amounts of data linked to audits, this study aims to investigate auditing practices by leveraging ICT and AI to enhance the audit process. Design/methodology/approach Bibliometric and quantitative research techniques have been...

...Matthew Strickett; David C. Hay; David Lau Purpose The purpose of this study is to examine the relationship between going-concern (GC) opinions issued by the Big 4 audit firms and adverse credit ratings from the two largest credit rating agencies (CRAs) – Standard & Poor’s (S&P...

... et al. Findings The results indicate that audits and audited financial statements and auditors’ skills are good predictors of the audit expectation gap (AEG), whereas gender, years of experience and occupation (investors and accountants) do not have any significant influence on the AEG...

...Seema Miglani; Kamran Ahmed Purpose The purpose of this study is to examine the relationship existing between gender diverse (women directors) audit committees and audit fees. Design/methodology/approach The authors use a sample of 200 listed Indian firms over a four-year period (2011-2014...

... audits. Design/methodology/approach A multistage method was used comprising integrated results from a literature review and findings from five in-depth interviews with chief financial officers of listed firms. A cross-sectional survey then yielded valid responses from 190 incorporated firms listed...

...Yuyu Zhang Purpose This paper aims to discuss the application of Faff’s pitch template to a research proposal on client importance and audit quality. Design/methodology/approach The “cocktail glass” approach and “3-2-1” design provide junior researchers with an effective tool to develop...

... contribute to the regulatory, legal and institutional frameworks in accounting and auditing systems in Nigeria and portend an increase in demand for forensic accountants. Oluwatoyin Muse Johnson Popoola can be contacted at: popoola@uum.edu.my © Emerald Group Publishing Limited 2015 Nigeria...

...David S. Jenkins; Thomas E. Vermeer Purpose The purpose of this paper is to provide a succinct overview of academic research that has examined audit firm rotation both in the USA and in other countries. Design/methodology/approach The authors outline the unresolved nature of academic research...

...Robert Houmes; Maggie Foley; Richard J. Cebula Purpose Audit quality studies document that accruals decrease when the audit firm is large, or the audit firm is an industry specialist, or the audit‐client tenure is long. The purpose of this paper is to posit that incentives related to highly‐valued...

...Warren Maroun; Tasneem Joosub Purpose The purpose of this paper is to explore the possibility of using a movie to teach auditing students about internal controls. Design/methodology/approach A ten‐point questionnaire and Chi‐square test are used to explore self‐perceived cognizance of control...

...Marian Hutchinson; Gavin Nicholson; Richard Lane; Brendan T. O'Connell Purpose This paper builds on the Committee of Sponsoring Organizations (COSO) Report, which examined US Accounting and Auditing Enforcement Releases (AAERs). The purpose of this paper is to provide valuable insights...

...Kym Boon; Jill McKinnon; Philip Ross Purpose The paper aims to analyse audit service quality attributes that were perceived to be important in compulsory audit tendering (CAT) in local councils in New South Wales (NSW). It focuses principally on whether CAT leads to an impairment of auditor...

...Beilei Zhang; David Emanuel Purpose This study seeks to examine the relation between non‐audit services provided by incumbent auditors and an important aspect of earnings quality – conservatism, using New Zealand data. Conservatism is defined as the adoption of accounting policies that accelerate...

...Mostafa M. Maksy; Lin Zheng Purpose The purpose of this study is to identify which of factors are associated with student performance in advanced accounting and auditing courses. Design/methodology/approach Students enrolled in a highly diversified, commuter, public university located in one...