... visualization might enhance intuitive processing in auditor JDM . To the best of the authors’ knowledge, the current study is among the first to test this premise empirically in the auditing context. Finally, this study informs firms and regulators that while deliberative processing may improve risk...

...Pureum Kim; Myungsoo Son Purpose This study aims to examine whether the newly available auditor tenure information is associated with non-GAAP earnings, as the recent requirement to disclose the initial year of auditor-client relationship in audit reports may give the impression that longer...

...John Goodwin; Pamela Fae Kent; Richard Kent; James Routledge Purpose The purpose of this study is to examine if partner cross-contagion in audit offices is associated with client reporting quality. To this end, the authors test if the presence in an audit office of a partner with a highly...

...Antti Rautiainen; Jani Saastamoinen; Kati Pajunen Purpose Key audit matters (KAMs) in International Standard for Auditing, 701 seek to enhance the value of the auditor’s report by increasing the transparency of how the audit was performed. The purpose of this study is to investigate how...

... of KPMG (2011), this study performs an analysis of whether and how five major types of cognitive biases (framing, availability, overconfidence, anchoring and confirmation) may occur in an auditor’s data visualization and how such biases potentially compromise audit quality. Findings The analysis...

...Ana Zorio-Grima; Pedro Carmona Purpose The purpose of this paper is to examine whether audit firms use transparency reports (TRs) as a tool to standardize their brand image or whether the semantic and content analysis in these reports indicates a higher importance of country effects. Design...

...Siasa Issa Mzenzi; Abeid Francis Gaspar Purpose – The purpose of this paper is to explore the contribution of external auditing to accountability in the Tanzanian local government authorities (LGAs). Design/methodology/approach – This paper uses content analysis of the external audit...

...-criticism and elevate professional scepticism. Auditors continue to be called to account for a perceived lack of professional scepticism in the conduct of their audits. Pre-emptive self-criticism has been proposed as one means by which the level of professional scepticism exercised by auditors may...

.... The authors examine whether higher-quality auditing is one such mechanism to encourage shareholder-focused corporate risk-taking. They model measures of corporate risk as a function of whether a firm is audited by an industry specialist or not, controlling specifically for accounting quality...

...Albert L. Nagy Purpose – The purpose of this paper is to examine partner specialization effects on audit fees in the US audit market. Design/methodology/approach – This study exploits the unique environment created from the demise of Andersen to examine the effect of partner specialization...

...Norbert Tabone; Peter J. Baldacchino Historically, as a former British colony, Malta has had its accounting and auditing practices highly influenced by UK regulation. However, in the last decade, departures have steadily been occurring from a UK‐based regulatory framework to one increasingly...

... and therefore different audit and control issues arise. This paper discusses the roles and concerns of a range of stakeholders and suggests that the control mechanisms might be failing, or might not be adequately policed in practice. A number of examples are provided where the manner in which controls are put...

... be narrowed by audit regulation. The study revealed that fund managers were aware of the audit expectations gap and were particularly concerned about the scope and responsibilities of the auditor, and monitoring of auditors’ work. Fund managers agreed that increased regulation offered potential to narrow...

...Dilip Kumar Sen; Swapan Kumar Bala The present paper is a brief study on the modus operandi of the existing income tax audit in Bangladesh. This study centres around: meaning of tax audit; need for tax audit; certain conceptual issues of tax audit; existing scenario of tax audit...

...Javed Siddiqui; Jyotirmoy Podder The study examines the effectiveness of financial audit of banking companies operating within Bangladesh. The scope of bank audit has also been examined. The audited financial statements of 14 sample banking companies have been considered. The study identifies seven...

... orientation, which included not only information technology but also more humanist factors. Analysis of the results includes speculation on whether cross‐cultural differences may play a role in the interpretation and practice of KM. Information Knowledge management Audit Line management Cross...

...Stephen Owusu‐Ansah; Glen David Moyes; Peter Babangida Oyelere; David Hay This paper reports on the perceived effectiveness of 56 fraud‐detecting audit procedures used in the stock and warehousing cycle, and the factors that influence the likelihood of detecting fraud in this transaction cycle...

... and sustainability are related and complementary. Accountability is founded in democracy and is also the principle used as the basis of financial and other forms of accounting, auditing and reporting. In accountability’s relationship to sustainability, however, there has been little clarity. Sustainability – defined...

...John A. Brierley; David R. Gwilliam This paper reviews prior research to consider whether there are differences in human resource management terms between auditors and other categories of professional staff within accounting and audit firms, for example those working in taxation or management...

... on “leadership”, is required – but what style of leadership? The findings of an audit on leadership styles indicate that organisations that have successfully integrated e‐commerce have exhibited a unique approach. Using a change management matrix, which determines the impact of change versus leadership style...