...Mohamed Abdel Aziz Hegazy; Samar Salama Purpose The purpose of this paper is to investigate the effect of qualitative materiality factors on auditors’ assessment of materiality and the determination of the type of the auditors’ reports. This paper also analyzes whether differences in personal...

...Nieves Carrera; Berend Van Der Kolk Purpose The purpose of this paper is to examine how experience and gender relate to the auditors’ moral awareness. Design/methodology/approach Hypotheses are informed by a neurocognitive approach to ethical decision-making and tested using survey data from...

...Michail Nerantzidis Purpose – This paper provides evidence regarding the efficacy of the “comply or explain” approach in Greece and has three objectives: to improve our knowledge of the concept of this accountability mechanism, to elevate auditors’ potential role in the control of corporate...

... accounting firms in 2002 due to the demise of Arthur Andersen LLP (Andersen). Did the audit clients pay a premium or discount in audit fees to their new auditor who specialized in their industry? Design/methodology/approach Ordinary least squares regression is used to test hypothesis of a positive...

...” charged by Big 4 firms while they do not highlight any significant relationship between audit quality and type of auditor with respect to the audit quality proxies investigated. Research limitations/implications Evidence from this paper might signal the need for legislative intervention to improve...

... is based on a field survey of financial auditors employed by audit firms operating in Sweden. Findings The study finds relationships between three ethical culture factors and reduced audit quality acts. The ethical environment and the use of penalties to enforce ethical norms are negatively related...

...Donald F. Arnold, Sr; Jack W. Dorminey; A.A. Neidermeyer; Presha E. Neidermeyer Purpose The aim of this exploratory research is to compare three sectors of the auditing profession – internal auditors, external auditors from larger international firms, and external auditors from smaller/regional...

... in studies on auditor performance. The hardiness trait is not specifically addressed in the trait activation literature, yet the theory and prior research provide an appropriate basis to propose and test the relationship between hardiness and performance with regards to situational circumstances. Since...

...Dorothy Feldmann; William J. Read Purpose The purpose of this study is to examine whether credit ratings inform auditors' going‐concern (GC) audit opinions for companies facing imminent bankruptcy. Design/methodology/approach Using data from BankruptcyData.com the authors identify US publicly...

...William E. Shafer; Margaret C.C. Poon; Dean Tjosvold Purpose The aim of this study is to examine the relations among organizational ethical climate, goal interdependence (cooperative vs competitive goals), and organizational and professional commitment among auditors in Asia. Design/methodology...

...Kati Pajunen; Jani Saastamoinen Purpose The purpose of this paper is to explore auditors' perceptions of goodwill accounting under international financial reporting standards (IFRS). More specifically, the authors surveyed auditors to see if they believe that IFRS enables earnings management...

... that audit quality is affected both by trait professional skepticism and prior client‐specific experiences. Auditing standards recommend “an attitude that includes a questioning mind and a critical assessment of evidence” (AU 230, paragraph 07). The standards not only require auditors to gather...

...Aidi Ahmi; Simon Kent Purpose Generalized audit software (GAS) is the tool use by auditors to automate various audit tasks. As most accounting transactions are now computerized, auditing of accounting data is also expected to be computerized as well. While GAS is the most popular of computer...

...Marietta Peytcheva; Peter R. Gillett Purpose The purpose of this paper is to investigate practicing auditors' beliefs regarding the effect of prior involvement on the occurrence of quality threatening behaviour (QTB) during an audit. The authors examine the extent to which auditors' beliefs about...

... of agency cost proxies are significantly negatively related to both absolute and relative non‐audit fees but, at the same time, are significantly positively related to the level of outside consulting services purchased from non‐incumbent auditors. Together, these findings support the view that client firms...

...Albert Nagy Purpose The purpose of this paper is to examine the effects of auditor specialization, at both the partner and office levels, on audit quality within a developed market (the USA). Design/methodology/approach This study exploits the environment created when several large accounting...

.... Research limitations/implications The findings suggest the relative superiority of the relative performance contract in comparison with the profit sharing contract in improving auditors' judgment performance for structured tasks. Practical implications The relative performance contract would motivate...

...Graeme Wines Purpose The purpose of the paper is to examine the extent to which there is shared meaning of the concept of auditor independence between the three major groups of parties on the demand and supply sides of the audit services market – auditors, financial report preparers and financial...

...Kris Hardies; Diane Breesch; Joël Branson Purpose The purpose of this paper is to examine if there exists a gender difference in overconfidence within an auditor population. Studies outside the accounting domain have found that men are more overconfident than women. It would be worthwhile to know...

...Jyrki Niskanen; Jukka Karjalainen; Mervi Niskanen; Jussi Karjalainen Purpose The purpose of this paper is to investigate whether or not auditor gender has an impact on the magnitude of corporate earnings management in small‐ and medium‐sized private Finnish firms. Design/methodology/approach...