...Seung Uk Choi; Hyung Jong Na; Kun Chang Lee Purpose The purpose of this study is to examine the relationship between explanatory language, audit fees and audit hours to demonstrate that auditors use explanatory language in audit reports to explain perceived audit risk. Design/methodology...

... certain misstatements as material and consequently modified their audit reports. Originality/value This paper examines the influence of qualitative factors on auditors’ materiality judgments and develops a list of qualitative factors to be considered by auditors when assessing materiality. It also...

... auditor gender, mode of communication and root cause variables randomly assigned to 228 experienced managers. Findings When the internal auditor includes a root cause for an identified deficiency in an internal audit report, management perceptions of the quality of that report improve. The gender...