... © 2026 Emerald Publishing Limited 2026 Emerald Publishing Limited Licensed re-use rights only Earnings announcement timing Audit opinion modification Earnings quality Corporate governance Dynamic capabilities theory Signaling theory Emerging markets Egypt G34 M41 M42 O16...

... Emerald Publishing Limited 2026 Emerald Publishing Limited Licensed re-use rights only Corresponding author Ahmed Al-Hadi a.alhadi@squ.edu.om Financial restatements Firm life cycle Corporate debt SG&A M41 M42 “Financial statements provide financial information...

... Audit partner’s gender Industry specialisation M41 M42 University of Economics Ho Chi Minh City This research is fully funded by the University of Economics Ho Chi Minh City, Vietnam. Empirical research has extensively explored the determinants of the comparability...

... Limited 2025 Emerald Publishing Limited Licensed re-use rights only External auditing Audit complexity Auditing standards Small and medium-sized entity (SME) Less complex entity (LCE) D22 M42 M48 The overall objective of auditing standards is to simplify and standardise...

... rights only Greenwashing Non-financial reporting Materiality Sustainability auditing Sustainability assurance Internal audit External audit M41 M42 M49 The term “greenwashing” was coined in 1986 by an activist who was criticising the hospitality industry for promoting...

... behaviors, thereby enhancing corporate accountability, transparency, and public trust. D22 D81 H26 M42 JEL Code D22 D81 H26 M42 D22 D81 H26 M42 Prior research highlights various factors influencing tax avoidance, including firm-specific characteristics and auditor attributes...

... expertise in accounting and audit processes. Artificial intelligence Auditing Adoption Readiness Technology acceptance model Emerging economy M15 M42 M410 O33 From the perspective of learning organization theory (Senge, 1990 ; Argyris and Schön, 1978), firms that foster a culture...

...., 2023). M40 M42 Key audit matters ISA 701 Audit quality Risk assessment COVID-19 Egypt © Emerald Publishing Limited 2024 Emerald Publishing Limited Licensed re-use rights only 02 04 2024 08 06 2024 10 08 2024 23 08 2024 24 08 2024...

... exchange (ASE) COVID-19 M42 The convergence of information technology (IT) capabilities and auditing practices has become a significant area of study in modern business and auditing. The integration of IT, through the widespread use of computerised data processing and Enterprise Resource...

... 2024 26 04 2024 27 04 2024 27 04 2024 © 2024 Emerald Publishing Limited 2024 Emerald Publishing Limited Licensed re-use rights only Perfectionism Personality traits Fraud detection Time budget pressure Cluster analysis M40 M42 Fraud poses significant...

... diversity Audit fees Audit quality Auditor type Female board representation M42 Prior studies argue that effective boards and their subcommittees are more likely to demand higher audit quality, which may lead to higher audit fees (Abbott et al., 2003). Also, audit firm types play...

... with material misstatements. Corporate governance Disruptive Technology C30 G34 M40 M41 M42 M49 To date, disruptive technology has been widespread used by companies, referred to as the audit clients. It can promote benefits to their audit clients, such as extended business scope...

... matters M41 M42 In 2017, the Public Company Accounting Oversight Board (PCAOB) issued AS 3101, which requires auditors to disclose critical audit matters (CAMs). This applies to all audits for fiscal years ending on or after June 30, 2019, for large accelerated filers (LAFs); and audits...

... 2023 12 10 2023 26 10 2023 29 10 2023 29 10 2023 © 2023 Emerald Publishing Limited 2023 Emerald Publishing Limited Licensed re-use rights only Audit quality Audit partner Personality traits Perfectionism Professional skepticism Egypt SEM M40 M42...

...-use rights only Tax avoidance Ownership structure Audit quality Effective tax rate Cash flow effective tax rate M41 M42 In fact, taxes considered as a high material cost for the firms and it lead to reduce the cash flow available for the various owners ( Suranta et al...

... 31 08 2023 02 09 2023 © 2023 Emerald Publishing Limited 2023 Emerald Publishing Limited Licensed re-use rights only Firm complexity Firm industry specialization Big-4 ARL GCC economies M41 M42 M48 H1. Firm complexity increases ARL in nonfinancial...

... it on the skills needed by accountants in developing economies. Forensic accounting in education Forensic accounting in practices Fraud and misstatement Jordan Public sector H83 K13 M41 M42 The main objective of this paper is to conduct a comprehensive survey that asks practitioners...

... 19 09 2022 29 01 2023 11 04 2023 18 04 2023 © 2023 Emerald Publishing Limited 2023 Emerald Publishing Limited Licensed re-use rights only Audit fees COVID-19 Health crisis International firms M42 Scholars have extensively studied the subject of audit...

... seeking to reduce market concentration around the Big Four. G14 M41 M42 Currently, many audit markets are concentrated around the Big Four firms (PwC, E&Y, KPMG and Deloitte). For example, the Big Four audit 97% of the total US market capitalization and 70% of statutory audits of public...

... auditing M40 M41 M42 The primary objective of this study is to investigate auditors’ self-efficacy (SE) during coronavirus of 2019 (COVID-19) and to determine which factors contribute to their level of SE. According to Bandura (1978 , 1997) [ 1 ], SE affects human activity and is believed...