... only Remote auditing Audit quality Technology readiness External audit Jordan Since technological advancements and innovations are applied in every aspect of business, the auditing field has created its e-audit tools, so-called remote auditing (RA) (Putrevu, 2021). RA can...

... can be contacted at: cristinabailey@unm.edu 17 02 2023 14 04 2023 14 04 2023 © Emerald Publishing Limited 2023 Emerald Publishing Limited Licensed re-use rights only Offshoring Objectivity External audit Internal audit This study examines the objectivity...

... and 2020. Design/methodology/approach This study partially uses latent semantic analysis methods to apply textual and readability analyses to external audit reports in Australia. The authors measure the tone of the audit reports using the Loughran and McDonald (2011) approach. Findings The authors...

... statements. Egypt External audit Audit opinion Going concern ISA Emphasis of a matter Key audit matters Mohamed Abdel Aziz Hegazy can be contacted at: mahegazy@aucegypt.edu 25 02 2020 30 05 2020 20 08 2020 10 10 2020 07 12 2020 24 12 2020 © Emerald...

... the influence of perceptual variables such as risk and trust, as well as the evaluation of the information available. 27 12 2018 28 06 2019 26 07 2019 © Emerald Publishing Limited 2019 Emerald Publishing Limited Licensed re-use rights only SMEs Decision-making External audit...

...Luís Leonardo Cumbe; Helena Inácio Purpose The purpose of this paper is to evaluate the impact of external audit on the management of the Common Fund of the Mozambique National Institute of Statistics (INE). Design/methodology/approach This paper followed a case study approach of the INE...

... reputation Auditor specialization Partner specialization External audit Public accounting firms Public sector auditing M4 The purpose of this study is to examine audit partner specialization effects on audit fees in the US market. Prior research provides evidence of a fee premium for auditor...

... resolutions External audit Auditor‐client dispute resolution Audit committee expertise Audit committees are recognized globally as an important governance mechanism for ensuring the integrity of the financial reporting and audit process (DeZoort et al., 2002 ; Cohen et al., 2007...

... Kong Accounting standards External audit As a territory of the UK for over 150 years, Hong Kong has enjoyed tremendous economic success in the last few decades. The approach taken by the UK in giving its territory a semblance of autonomy helped the territory develop its own blend of Western...

... in determining the final product, not yet in the public domain. It considers professional statements and standards, research and developments in both internal and external auditing. © MCB UP Limited 1999 On 26 June 1999, The Institute of Internal Auditors Board of Directors unanimously approved a new...

... Commission. It also asked about perceptions of the emerging audit regime proposed under best value. The findings suggest that internal audit is not wholly convinced about the usefulness of the outputs of their external audit counterparts and do not expect to see major positive impacts as a result...

... Accounting research Auditing guidelines Corporate governance External audit The regulation of financial reporting has been recognized as an important topic for many years. It may conveniently be dated from the exchange of letters in The Times in the late 1960s between Professor Eddie Stamp...

... of resistance. Presents models of the fit of the internal audit department with the rest of the organization and stresses the importance of a firm working relationship with the external auditors. © MCB UP Limited 1997 Corporate governance Directors External audit Internal audit People’s Republic...

... to analyse and judge the problems and advice in the report, and can urge the unit which is audited to correct itself in time; the staff allocation should be adapted to their auditing work in number and quality. © MCB UP Limited 1997 External audit Internal audit Management People’s Republic...

... contributed to the phenomenal success of this firm. © MCB UP Limited 1997 External audit Family firms Internal control Small firms I came to know Mr P and Mr Y, the partners in P&Y Company in the early 1960s when they were both very young men in their early thirties and I was in my...

... , Philadelphia, PA , 1991 . Accounting standards Auditing guidelines Capital External audit Fees Measurement This paper presents some measurement and valuation techniques which can be used to measure intellectual capital. Intellectual capital by its very nature tends to be intangible...

...Metka Turk Provides data on the Slovenian economy from 1993‐1996. Briefly describes the national state of internal and external auditing, and the limited training. Discusses the work of the Slovenian Institute of Auditors in promoting and developing the profession, before describing one of the main...

... with GAAS reporting standards on private sector engagements performed by small audit firms. © MCB UP Limited 1996 Auditing guidelines Accounting standards External audit Fees Quality control Reports The production function states that compliance with GAAS reporting standards...

... Auditing guidelines External audit Liability Reports Shareholders In 1988 the Auditing Standards Board (ASB) revised the prescribed US Standard Form Audit Report[ 1 ]. The change was the first in 39 years and followed a decade of controversy regarding a report change. An earlier attempt...

... of the findings for academics and practitioners. © MCB UP Limited 1996 Accounting information Auditing profession Career counselling External audit Recruitment Universities Accounting information is the primary vehicle for managers to make assertions about the past performance, current...