...). Thus, research on AI-enabled auditing should focus not merely on the audit firm level but also on individual auditors, which is the focus of this study (Liao et al., 2024). In addition, little is known about the specific factors influencing auditors’ willingness to acquire and use...

...Modar Abdullatif; Rami Alzebdieh; Saeed Ballour Purpose This paper aims to explore the potential effect of key audit matters (KAM) on the audit report lag (ARL). In particular, it aims to discover whether the number of KAMs reported by an audit firm in Jordan is related to the length of its ARL...

..., but little is still known about the effect of FDI on national suppliers, such as audit firms. Design/methodology/approach This paper reports the results of a study that used qualitative research methods. It involves interviews with senior management teams of the Big 4 audit firms, to find out how...