... auditors are assessing the relevance of the current auditing standards in light of the emergent use of blockchain technology. Design/methodology/approach Based on qualitative content analysis, this paper analyzed semi-structured interviews with auditors to understand their shared perception of how...

... Publishing Limited 2018 Emerald Publishing Limited Licensed re-use rights only Audit fees Auditing Meta-analysis Auditing standards Auditing research M4 M42 The purpose of this commentary paper is to discuss the increasing potential demand for meta-analysis studies in auditing...

.... The evidence provided by this paper adds to the literature internationally and this is important because auditing is a socially constructed phenomenon. Ali Abedalqader Al‐Thuneibat can be contacted at: aaaldu@ju.edu.jo © Emerald Group Publishing Limited 2011 Jordan Auditors Auditing standards...

... jurisdictions but not in low litigious jurisdictions. Jerry Sun can be contacted at: jyksun@uwindsor.ca © Emerald Group Publishing Limited 2011 United States of America Litigation Auditors Organizational earnings Auditing standards Extant studies (Becker et al., 1998...

... and their influence on detailed testing as well as analyzing the role of auditing standards in the context of the use of APs. Design/methodology/approach The design and research method are empirical using a questionnaire survey to collect information on actual uses of APs from 14 audit firms in Egypt which audit...

... misstatements. Auditing Auditing standards International standards Spain The concept of materiality is pervasive in the process of any audit of financial statements because of its use at all stages when auditors organize, develop and culminate their review. This includes planning and performing...

.... Internal auditing Auditors Auditing standards Databases What do internal auditors really need to know to perform their jobs with due care and to add value to their organizations? The Common Body of Knowledge (CBOK) 2006 study was a part of an ongoing global research program funded...

... with the Institute of Internal Auditors' (IIA) International Standards for the Professional Practice of Internal Auditing (Standards) and several areas of the internal audit activity's (IAA) operations. Design/methodology/approach This paper summarises and discusses the survey results from questionnaires sent...

... Standards for the Professional Practices of Internal Auditing (Standards) by organizations' internal audit activities (IAA) located in the USA and a sample of European countries which have affiliates with the IIA. This paper shows the differences among Belgium, Italy, The Netherlands, the UK and Ireland...

... Standards for the Professional Practices of Internal Auditing (Standards) by organizations' internal audit activities (IAAs). This paper shows the differences between Australia, China, Japan, New Zealand and Taiwan. It also discusses part of the results of the Common Body of Knowledge 2006 global study...

... for period t. Financial reporting Auditing standards Disclosure Organizational earnings Economic returns United Kingdom Accounting earnings information has attracted interest in prior accounting and finance literature since the publication of two key research papers by Ball...

...Steven Dellaportas; P.W. Senarath Yapa; Sivakaran Sivanantham Purpose The purpose of this paper is to examine and evaluate the internationalisation of Australian auditing standards by analysing the submissions to the Auditing and Assurance Standards Board's (AUASB) strategic directions paper (SDP...

... be contacted at: calinsley@rhsmith.umd.edu © Emerald Group Publishing Limited 2008 Auditing standards Behaviour Change management Corporate governance Audit regulations and legislation affect many people, including, but not limited to, board members, senior management, internal auditors...

..., namely: 1. avoid losses; 2. report small earnings increase; and 3. meet analysts' forecasts. Ahsan Habib can be contacted at: A.islam@massey.ac.nz © Emerald Group Publishing Limited 2007 Auditing standards Earnings Bangladesh This paper provides...

.... This reflects the fact that in the UK, PwC is effectively a combination of three of the old Big Eight firms of CL, Deloitte Haskins & Sells and PW. © Emerald Group Publishing Limited 2007 Markov processes Auditing standards Competitors United Kingdom The audit services market...

... to recommendations of the BRC and the SOX. It also contributes to the literature by showing that firms experiencing audit committee alignment engage less in EM. Jian Zhou can be contacted at: jzhou@binghamton.edu © Emerald Group Publishing Limited 2006 Audit committees Auditing standards Laws...

...Thomas E. McKee Purpose To identify how auditors can incorporate unpredictability into their audit plan in order to comply with both US and international auditing standards on the prevention and detection of fraud. Design/methodology/approach Review of auditing standards, fraud cases...

... of internal audit department, higher performance of audit work, better application of auditing standards to audit work, professional and proficient in internal audit practices. The results show that the five functions of the quality of the internal control system are as per Committee of Sponsoring...

... following their exemption from the annual statutory audit requirement. Another divergence between the two dates was the marked reduction in the need for a qualification due to disagreement‐with‐management. This indicated more management compliance with the UK auditing standards over the years...

... by poor internal control or a dispute with the directors then there is a benefit to the shareholders if the matter is resolved without qualification but there is also a cost. Auditing Auditing standards Greece Prior research on audit quality has focused primarily on Anglo‐Saxon audit...