...Daqun Zhang; Jie Zhou Purpose This study, a commentary, aims to review and discuss the implications of applying generative AI (GenAI) technology to auditing. Design/methodology/approach The authors review the most recent surveys, reports, news articles and academic research...

...Joseph Akadeagre Agana; Kwabena Agyarko Gyekye; Kwame Mireku; Daniel Domeher; Kwadjo Appiagyei Purpose The criteria related to the usage of Generalized Audit Software (GAS) are not well covered in the context of emerging economies; thus, this paper aims to examine the factors that influence GAS...

...) of audit firm deficiencies in these areas and auditors’ use of both narratives and flowcharts to document the flow of transactions, this article aims to examine the impact of auditors creating flowcharts versus narratives on auditors’ transaction flow understanding and internal control evaluation...

... the effectiveness of audit committees in promoting ethical behavior and safeguarding auditor independence from the adverse consequences of purchasing non-audit services. The purpose of this paper is to examine the relationship between the adoption of anti-corruption measures and perceived auditor independence...

...Mohamed Abdel Aziz Hegazy; Rasha El-Haddad; Noha Mahmoud Kamareldawla Purpose This paper aims to investigate how auditors’ characteristics affect key audit matters (KAMs) in the new audit report. It also provides an understanding of the effect of the COVID-19 pandemic on different audit reporting...

... 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...

...Padmi Nagirikandalage; Arnaz Binsardi; Kaouther Kooli Purpose This paper aims to investigate how professionals such as accountants, auditors, senior civil servants and academics perceive the use of audit sampling strategies adopted by professionals to increase detection rates of frauds...

...Bennet Schierstedt; Maarten Corten Purpose This study aims to examine the relationship between family firm characteristics and audit fees. It also examines the extent to which the family name is considered a red flag during the risk assessment of these firm characteristics. Design/methodology...

...Marcela Espinosa-Pike; Edurne Aldazabal; Itsaso Barrainkua Purpose This study aims to explore undergraduate students’ stereotypes of auditing and the influence of knowledge of the profession and its sources on the stereotype. Design/methodology/approach This study is based on a questionnaire...

...Marion Pauline Gauthier; Nathalie Brender Purpose Blockchain is expected to impact reporting and auditing processes. Indeed, the increasing use of blockchain could affect the nature and extent of information available to auditors and how audits are performed. This paper aims to investigate how...

... Disclosure Auditing Annual report readability Going concern opinions determinants of going-concern opinions; accuracy of going-concern opinions; and consequences of going-concern opinions. Research on determinants of going-concern opinions can be broken down into the subcategories...

... is a research limitation, which calls for future empirical research on how Big Data and data protection is reshaping accounting and auditing practices. Practical implications This paper provides auditing standard setters and practitioners with insights into the redefinitions of auditing practices in the era...

... and information sharing, cybersecurity investments, internal auditing and controls related to cybersecurity, disclosure of cybersecurity activities and security threats and security breaches. Practical implications Academics, practitioners and the public would benefit from a research framework...

... the practitioners’ interpretation of fraud with recurring audit issues in the disclaimer audit opinions (DAOs) reports within the Solomon Islands public sector (SIPS). Design/methodology/approach The empirical study involves qualitative data analysis. The analysis alongside theoretical developments is informed...

...David Hay Purpose The purpose of this paper is to discuss the increasing potential demand for meta-analysis studies in auditing. The paper includes a review of a new technique and meta-regression analysis, and explains its advantages in comparison to meta-analysis techniques used in prior auditing...

... between RPTs and risk, with a particular focus on audit risk. Design/methodology/approach The paper discusses RPTs and how they have been associated with corporate scandals and the expropriation of shareholders’ wealth. RPTs are defined as per accounting standards and the main types of RPTs...

...Omar Farooq; Nermeen F. Shehata Purpose This paper aims to document whether firms with audited financial statements pay lower bribes to get contracts than firms without audited financial statements. In other words, this study assesses whether external auditing helps combat corruption. Design...

... as a complementary tool in auditing activities might be helpful for auditors in detecting financial distress promptly, thus potentially enabling politicians and managers to search for different ways to manage public resources to avoid the detrimental consequences related to the declaration of distress...

...Rindang Widuri; Brendan O’Connell; Prem W.S. Yapa Purpose This paper aims to identify key factors driving auditors’ adoption of Generalized Audit Software (GAS) in a large developing country, Indonesia, through the lens of the technology, organization and environment (TOE) framework. Design...

... of this paper is to examine the factors that impact auditor professional skepticism during client inquiries conducted through email. Design/methodology/approach A 2 × 2 between-subjects experiment was conducted with 69 undergraduate and graduate auditing students as surrogates for auditors. The experimental...