...Kam C. Chan; Kam C. Chan; Hannah Wong Purpose – The purpose of this paper is to assess the quality of doctoral programs in terms of their faculty auditing research output as well as their effectiveness in training future auditing faculty. Design/methodology/approach – This paper presents...

...), are likely to trade‐off higher monitoring costs (of hiring a higher quality auditor) with agency costs arising from asymmetric information, primarily borne by absentee owners. Originality/value The work is based on empirical data directly from company financial statements. It uses audited financial...

...Muhammad A. Razi; Haider H. Madani Purpose Audit software and IT‐based auditing are widely used in developed countries and is an emerging trend in other parts of the world. The purpose of this paper is to investigate the adoption of audit software by Saudi industries. This research extends current...

...Rana Ahmad Baker; Ali Al‐Thuneibat Purpose The purpose of this paper is to investigate the relation between audit firm tenure and the perceived audit quality measured by the client‐specific equity risk premium. The study population consists of all the manufacturing and service firms traded...

...Hichem Khlif; Mohsen Souissi Purpose The purpose of this paper is to investigate the association between disclosure and seven corporate characteristics which are ownership dispersion, analysts following, audit firm size, leverage, corporate size, profitability, and multi‐nationality. Design...

...Philip Law Purpose Auditor independence is regarded as the cornerstone in the auditing profession. But there is lack of research to examine the influence of the types of non‐audit services provisions and gift hospitality on auditor independence. This paper aims to fill this gap. Design...

...Faten Hakim; Mohamed Ali Omri Purpose The purpose of this paper is to examine the relationship between information asymmetry and the quality of the external audit in the Tunisian capital market. Design/methodology/approach The paper uses panel data methodology. Findings The results show...

..., the results suggest that a tone at the top that emphasizes audit effectiveness may not only improve the quality of today's audits, but by improving job satisfaction have long‐term benefits for audit firms' culture. Originality/value This paper empirically measures “tone at the top” and it shows...

... of weaknesses in IT related internal controls on the cost of a SOX 404 audit of internal controls over financial reporting. Design/methodology/approach The paper considers the impact on audit fees through three dimensions: percentage increase in audit fees; amount of change in audit fees per outstanding...