...Maher Kassar; Mohammad Jizi Purpose This article provides a systematic review of the implementation of Artificial Intelligence (AI) and Robotic Process Automation (RPA) in the accounting and auditing professions. It uniquely and holistically identifies the benefits, challenges, drivers...

... contributions are consistently lower than actual contributions across the sample period. Findings consistently show that expected pension contributions’ accuracy is positively related to board independence and gender diversity at the board and audit committee level, while being negatively associated with CEO...

...’ intentions to pursue a career in auditing and the moderating role of ethical codes of conduct. Design/methodology/approach The study employed a survey design with a quantitative approach to data analysis. Data was gathered from a sample of 277 accounting students by adapting a closed-ended questionnaire...

...Awni Rawashdeh Purpose The advent of technology has propelled audit firms to incorporate AI-based audit services, bringing the relationship between audit clients and firms into sharper focus. Nonetheless, the understanding of how AI-based audit services affect this relationship remains sparse...

...Lexis Alexander Tetteh; Cletus Agyenim-Boateng; Amoako Kwarteng; Paul Muda; Prince Sunu Purpose The study uses social cognitive career theory (SCCT) to explore the driving and restraining factors that students consider in selecting auditing as a career. Design/methodology/approach Considering...

...Ebraheem Saleem Salem Alzoubi Purpose – The purpose of this paper is to test the association between audit quality and earnings management (EM). Audit quality studies documented that accruals would reduce when the auditor is independent or the audit firm is large. Design/methodology/approach...

...Kumba Jallow; Ismail Adelopo; Kumba Jallow; Peter Scott Purpose The purpose of this study is to examine the impact of multiple large ownership structure (MLS) and audit committee activity (ACA) on audit pricing for a sample of UK listed companies. Design/methodology/approach One way analysis...

...Halil Paino; Malcolm Smith; Zubaidah Ismail Purpose The purpose of this paper is to investigate individual or personal factors contributing to individual auditor differences in acceptance of dysfunctional audit behaviour (DAB). Dysfunctional behaviour and staff turnover are associated...

...Rhoda Brown Purpose The purpose of this paper is to introduce the theme of this edition and to draw out the issues raised by the papers. Design/methodology/approach The editorial provides a context for the subject and examines some of the issues in auditing that have developed over the period...

... ground between forensic accounting and auditing. Design/methodology/approach A survey in the USA is conducted for a random sample of accounting academics, forensic accounting practitioners, and auditors questioning if the addition of forensic accounting proficiency should be part of an auditor's...

...Ismail Adelopo Purpose The purpose of this paper is to examine modelling issues in the research of the relationship between audit and non‐audit fees by comparing the outcome of a single‐equation model of fees to the results of simultaneous equation model (SEM) of these interactions for a sample...