...Qiao Xu; Rachana Kalelkar; Jiali Luo Purpose Non-financial misconduct encompasses breaches of laws and standards related to occupational safety, wage and hour compliance and environmental regulations. This study aims to examine how different forms of non-financial misconduct affect audit fees...

...Esraa Alkhatib; Alaa Alkhatib; Robin Jarvis Purpose This study aims to examine the existing literature on the use of artificial intelligence ( AI ) in auditing in terms of its diversity, evolution over time, and dynamics. Design/methodology/approach The authors integrate the systematic...

...Fatma Ezzahra Kateb; Neila Boulila; M. Kabir Hassan Purpose The purpose of this study is to examine whether the accounting and auditing standards issued by the Accounting and Auditing Organization for Islamic Financial Institutions ( AAOIFI ) enhance the forward-looking quality of financial...

...Imen Achek; Imen Khelil; Hichem Khlif Purpose Recent reports by the United Nations Office on Drugs and Crime suggest an increased volume of money laundering worldwide. Because audit mechanisms play an important role in combating this phenomenon, this paper aims to provide a timely review...

...Issam Benhayoun; Salma Bougrine; Aimad Sassioui Purpose The aim of this study is to investigate the factors that influence the readiness to adopt artificial intelligence (AI) tools within Moroccan auditing firms. Design/methodology/approach A quantitative research design was used, using survey...

...Sofia Papadopoulou Purpose The aim of the present study is to explore the impact of the COVID-19 pandemic on the first stage of external audit, namely, on the auditors’ client acceptance and continuance decisions (CACDs). Design/methodology/approach Survey data was collected on the basis...

... with their colleagues. Design/methodology/approach This qualitative study is based on interviews with 22 audit partners, conducted between March 2013 and October 2016, in France. Findings The research points out the complexity of auditor judgment. Confronted with issues such as equivocal and ambiguous...

...Peterson K. Ozili Purpose This paper aims to examine whether African banks audited by a Big 4 auditor use loan loss provisions (LLPs) for earnings management purposes before, during and after the global financial crisis. It focuses on income smoothing as a type of earnings management. Design...

.../approach A qualitative approach has been used in this study. A semi-structural interview has been conducted with 19 accountants, internal auditors, auditors and risk managers on the potential opportunities and challenges of blockchain technology on accounting and auditing practices in the UAE. Findings...

...Imad Kutum; Ian Fraser; Khaled Hussainey Purpose – This paper aims to explore the application of the business risk audit (BRA) approach within non-Big-4 audit firms in the USA, the UK and Canada. This paper focuses on the motivation for adopting this approach for non-Big-4 audit firms...

...Juahir Mohd Nor; Norsiah Ahmad; Norman Mohd Saleh Purpose The purpose of this paper is to examine the relationship between fraudulent financial reporting and firms' characteristics, i.e. size, type of ownership and audit quality in companies audited by the Inland Revenue Board of Malaysia (IRBM...

...Hilwani Hariri; Norshimah Abdul Rahman; Ayoib Che Ahmad The merger of PriceWaterhouse and Coopers & Lybrand marked another historical event in the accounting and auditing industry. Both firms were optimistic that the merger would enhance the performance as well as the profession of the merged...

... due to them being a universally accepted deeds. Ethics Corporate failure Accounting education Auditing © MCB UP Limited 2003 ...