Issues

Publisher’s note

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How do auditors respond to major emergencies? Empirical evidence from the COVID-19 pandemic

Weiming Xiang; Chen Ma
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Investigating the role of interchangeable auditor positions: does swapping hats impact audit quality?

Saeed Rabea Baatwah; Effiezal Aswadi Abdul Wahab
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ESG rating disagreement and audit fees: evidence from China

Dongliang Yuan
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Can internal auditing mitigate corporate financialization?

Yanhan Sun; Guochao Liu; Jingyu Wang; Yongfan Ma; Jianluan Guo
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What determines the gain and loss of multiple audit committee directorships? A longitudinal analysis

So Yean Kwack
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Hybrid internal auditing: will communication mode and message reprocessibility affect managers’ willingness to share knowledge with internal auditors?

Rebecca J Wetmiller; Megan Seymore
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Usage of generalized audit software in an emerging economy: the modified ITAQ model approach

Joseph Akadeagre Agana; Kwabena Agyarko Gyekye; Kwame Mireku; Daniel Domeher; Kwadjo Appiagyei
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