... between product market competition and audit fees. Severe threats from product rivals can deteriorate an individual firm’s prospects by lowering its profitability and increasing the likelihood of liquidation. Then, an external auditor will perceive a higher business risk in auditing a client firm dealing...

...Dereck Barr-Pulliam; Marc Eulerich; Nicole Ratzinger-Sakel Purpose This study aims to examine the extent to which external auditors (EAs) use the work of the internal audit function (IAF) based on the purpose of its primary activities. The authors rely on attribution theory, which suggests...

..., there is a lack of empirical studies on this issue in the Malaysian context, especially whistleblowing within the audit firms. Therefore, the purpose of this paper is to examine the whistleblowing intention of external auditors in Malaysia and the factors influencing this intention. Design/methodology/approach...

... accountants and internal and external auditors to assess their perceptions of the effectiveness of IT and corporate governance as measured in terms of the audit committee’s effectiveness, internal audit functions, external audit functions, culture of honesty and employee training programmes in preventing...

...Daniel Bachlechner; Stefan Thalmann; Markus Manhart Purpose – The purpose of this paper is to shed light on the particular information needs of external auditors performing information technology (IT) audits at service providers in cross-organizational settings and to promote a software-based...