... not address our research question with its emphasis on external and/or internal sustainability audit. Thematic Cluster 7 at the intersection of external audit/third-party assurance provider, internal control/audit and computational and technology-aided approaches to the detection of greenwashing...

... location. The results also remain qualitatively the same after correcting for potential endogeneity concerns. Furthermore, the paper shows that the relationship between access to educated workforce and the choice of external audit is moderated by several SME-specific characteristics, such as its size...

... Auditing Auditor External audit Judgment Doubt Wisdom Construction Sensemaking Professional skepticism Auditors frequently seek and receive advice from peers, before reaching their final judgments (Gibbins and Emby, 1985). Additionally, audit firms and regulators encourage seeking advice...

... enhances the understanding of timely disclosure in Egypt which represents one of the leading emerging markets in the Middle East and North Africa region. Egypt Timely disclosure External audit Audit committee activity Audit-related characteristics Corporate governance attributes Regulatory reforms...

... controlled. Imad Kutum can be contacted at: imad@kutum.com © Emerald Group Publishing Limited 2015 External audit Financial reporting Accounting Auditing How auditors conduct audits has become an important issue following 1990s accounting scandals. However, concern over...

...Sandra Alves Purpose – This study aims to examine the combined effect of audit committee existence and external audit on earnings management. Design/methodology/approach – The paper uses ordinary least squares regression model to examine the effect of audit committee existence, external...