...Lina Dagilienė; Lina Klovienė Purpose This paper aims to explore organisational intentions to use Big Data and Big Data Analytics (BDA) in external auditing. This study conceptualises different contingent motivating factors based on prior literature and the views of auditors, business clients...

... external auditing. Originality/value The proposed method and cases of implementing the continuous auditing system offer an innovative approach to auditing in the ERP‐based environment because it facilitates both internal auditor and external auditor to achieve the audit objectives efficiently...

... Usefulness to external stakeholders Structural equation model LISREL Sweden Auditing External auditing It is claimed that auditors have divided loyalties (Bazerman et al., 1997 ; Jenkins and Lowe, 1999 ; Mayhew et al., 2001 ; Öhman et al., 2006). They must serve...

... External auditing Andersen Abnormal accruals The stream of auditor specialization research has methodically refined the auditor specialization metric over the years. The earlier studies measure auditor expertise at the national level and provide evidence of a positive association between auditor...

... the firm ownership‐auditor nexus. © Emerald Group Publishing Limited 2011 India External auditing Corporate ownership Auditors Organizational earnings Corporate governance The importance of external auditing as a mechanism for corporate governance has attracted considerable...

... to their disclosure, if not since the firm's inception.” © Emerald Group Publishing Limited 2011 United States of America Legislation Internal control External auditing This paper presents evidence that companies that were audited by industry leading auditors and that have audit committees...

... of Corporate Governance which was officially issued in 2006. Also, the institute started in 2008 to provide continued professional education (CPE) covering major components of corporate governance, including activities for both internal and external auditing. Such development requires analysis of how...

... definitions are suggested in the literature (Mangena et al., 2010). The first definition is suggested by the Chartered Institute of Management Accountants (CIMA, 2001) as: Intellectual capital Disclosure Managers External auditing Egypt […] the possession of knowledge and experience...

...Mishiel Said Suwaidan; Amer Qasim Purpose The purpose of this paper is to investigate the perceptions of a sample of Jordanian external auditors for the importance given by them to a number of factors which may influence their reliance on an internal auditor during their external audit. The paper...

... and reduce fraudulent financial reporting. Originality/value This paper presents an alternative to regulation for restoring trust in the financial oversight function. Iris Stuart can be contacted at: iris.stuart@nhh.no © Emerald Group Publishing Limited 2009 Professional ethics External...

... with past proposals to have internal audit execute most of what presently comes under the external audit umbrella. Enhanced independence may come at the cost of an emphasis on the superficial and a lack of auditor‐client dialogue. In any event, both present audit market structures and the societal loosening...

... that there was an association between lower level of EM and the frequency of the meeting of the boards of directors and the audit committees. Earnings External auditing Internal auditing Corporate governance Jordan The subject of financial reporting is of great value to all users of financial statements in making...

...Meshari O. Al‐Harshani Purpose The main objective of this study is to investigate factors influencing the amount of external audit fees in Kuwait. Of particular interest is the examination of the potential effect of the client size, client complexity, client risk, and the size of the audit firm...

... Financial services External auditing Information systems Legislation United States of America Section 404 of the Sarbanes‐Oxley Act (SOX) requires the auditor to opine on management's assessment of the internal control over financial reporting (US Congress, 2002). Before SOX, audit firms...

... mechanisms. We manipulate the strength of the audit committee, the “tone at the top” set by senior management (as measured by (i) their attitude to accounting policy changes and (ii) pressurising internal audit), commitment to a code of conduct and the characteristics of the external audit firm...

...Chris Pong; Albert L. Nagy; William J. Cenker Purpose This paper seeks to discuss the effect that the Sarbanes‐Oxley Act (SOA) had on both the nature of the external audit function and overall audit quality. Additionally, it aims to discuss how audit firms maneuvered through the newly regulated...

...) cognitive model. © Emerald Group Publishing Limited 2005 Auditing Performance appraisal External auditing Performance evaluation is arguably one of the most important processes in public accounting. Auditors are often evaluated on every engagement, and such evaluations become...

...Abdulrahman A.M. Al‐Twaijry; John A. Brierley; David R. Gwilliam This paper uses questionnaires from and interviews to examine the level of co‐operation and co‐ordination between directors of internal audit departments, and partners and managers in external audit firms in Saudi Arabian companies...

...Cameron Morrill; Janet Morrill Questions exist regarding the extent to which internal auditors should participate in the external audit, and wide variations are observed in practice. Many professional bodies increasingly advocate the view that increased coordination between the internal...