... auditors and investors, auditors and board directors, as well as among auditors and financial managers and also among auditors and shareholders. Design/methodology/approach To attain its ultimate objective, this study was created using an exploratory descriptive methodology grounded in the use...

...Alaa A.D. Taha Purpose This study aims to examine the direct influence of workplace bullying (WB) on internal auditors’ independence using the nexus between the agency theory and social exchange theory. From the internal auditors’ perspective, the investigation covered both government and private...

...Yudi Irmawan; Mohammad Hudaib; Roszaini Haniffa Purpose – The purpose of this paper is to explore the perceptions of auditors and users of their reports on auditor independence in Indonesia. Design/methodology/approach – Auditors and users are requested to stated their confidence...

...Omid Pourheydari; Mina Abousaiedi Purpose This paper investigates whether an audit expectation gap exists among independent auditors and users of financial statements in Iran. Design/methodology/approach The study uses a survey instrument to identify the audit expectation gap in Iran...