...Joelle Matta; Vanessa El Khoury; Elie Chamoun Purpose This study investigates the practical implications of IAS 29, Financial Reporting in Hyperinflationary Economies, on audit practices in Lebanon. It examines how Lebanese auditors address the challenges posed by hyperinflation while maintaining...

...Vincent Adela; Mac Junior Abeka; George Tackie; Comfort Ama Akorfa Anipa; Deborah Esi Gyanba Mbir; Cornelius Adorm-Takyi Purpose The purpose of this paper is to investigate the effect of institutional structures on the strength of auditing and financial reporting standards. Design/methodology...

...Harina Ndaba; Michael Harber; Warren Maroun Purpose This paper explores how technical constructions of audit practice are influenced by mandatory audit firm rotation (MAFR) regulations. The paper responds to calls for additional research on how external regulation influences audit quality...

...Dengjun Zhang Purpose The purpose of this paper is to examine the impact of audit assurance on tax enforcement, which is represented by whether firms have been visited by tax officials and, if so, the total number of inspections per fiscal year. The efficiency of tax administration is further...

...Mohamed Hegazy; Myada Tawfik Purpose – The purpose of this paper is to investigate challenges facing auditing firms in designing and measuring their performance and discusses why and how the balance scorecard (BSC) could support the auditing firms overcome such challenges. The paper contributes...

...AKM Waresul Karim; Tanweer Hasan Purpose The purpose of this paper is to provide a comprehensive analysis of the audit services market in Bangladesh. It explores the trend in audit fees over a period of 14 years and shows that in real terms audit fees have actually been declining although...