... 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...

... 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. There is now considerable potential for researchers to use meta...

... Publishing Limited 2011 United States of America Litigation Auditors Organizational earnings Auditing standards Extant studies (Becker et al., 1998 ; Francis et al., 1999 ; Krishnan, 2003 ; Behn et al., 2008) find that Big N auditors have higher audit...

... quality big audit firms deliver is a product of their brand‐name quality differentiated audits (Simunic and Stein, 1987). In Australia, investors and analysts perceive Big4 audit firms as providers of higher quality (Azizkhani et al., 2007). Jordan Auditors Auditing standards Developing...

... 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...

... small misstatements. © Emerald Group Publishing Limited 2010 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...

... 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...

.... The research team for CBOK 2006 was comprised of three international groups that were selected by the IIA. Table II lists the research teams and their learning institutions at the time of the study. Internal auditing Auditors Auditing standards Databases What do internal auditors really...

... to the limited literature on the perceived value relevance of audit quality. Khaled Hussainey can be contacted at: khaled.hussainey@stir.ac.uk © Emerald Group Publishing Limited 2009 Financial reporting Auditing standards Disclosure Organizational earnings Economic returns United Kingdom...

...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...

... can be contacted at: calinsley@rhsmith.umd.edu © Emerald Group Publishing Limited 2008 Auditing standards Behaviour Change management Corporate governance From the 1960s to recent times the usual way legal scholars analyzed and predicted the effects of new legislation was typically...

... at: A.islam@massey.ac.nz © Emerald Group Publishing Limited 2007 Auditing standards Earnings Bangladesh This paper provides some preliminary empirical evidence on the determinants and consequences (impairment of auditor independence) of non‐audit services provided by auditors...

... Moizer can be contacted at: pm@lubs.leeds.ac.uk © Emerald Group Publishing Limited 2007 Markov processes Auditing standards Competitors United Kingdom The audit services market is of great interest both to researchers and to regulators. In particular, regulators are concerned...

... be contacted at: jzhou@binghamton.edu © Emerald Group Publishing Limited 2006 Audit committees Auditing standards Laws United States of America This study examines whether the issuance of new rules for audit committees by the US Congress enactment of The Sarbanes‐Oxley Act of 2002...

...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...

... 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. There was also a shift in reporting an audit report modification due to a going concern uncertainty...

... with any phase of business activity where he can be of service to management. This involves going beyond accounting and financial records to obtain a full understanding of the operations under review (p. 3). © Emerald Group Publishing Limited 2005 Auditing Auditing standards Malaysia...

... and construction companies: add 50 audit hours. Listed companies: add 100 audit hours. The presence of remarks in the audit report arises from the requirements of audit regulation. The Hellenic Auditing Standards (HAS) (SOEL, 1999a, p. 180) state that the auditor's report shall include, inter...