... ]. Gislaine Borges can be contacted at: gislaineebgs@gmail.com 06 10 2022 18 03 2023 26 07 2023 31 08 2023 Institutional theory Perception Internal audit Quality Public sector Federal educational institutions The public sector is often pointed out as a source...

... purchased from non‐incumbent auditors. Practical implications The research findings have implications for the functioning of the audit and NAS markets. The increasing pressure on companies to improve the perception of their auditor independence by engaging separate auditors and consultants further...

...Travis P. Holt Purpose The purpose of this paper is to assess whether internal audit role and reporting relationships affect investor perceptions of disclosure credibility. Design/methodology/approach The experiment involved a 2 × 2 design with internal audit role and reporting relationship...

... with the perceptions of others. There is a significant difference in perceptions of the role of the auditor in respect of fraud detection. Neither group had a strong image of the Lebanon profession compared with worldwide audit practices or with the technical qualifications of the auditors. Research limitations...

...Jonathan Desira; Peter J. Baldacchino Purpose The objective of this paper is to find out and compare perceptions of the audit profession by jurors with those of auditors themselves in the small island‐state of Malta. Design/methodology/approach The objective is achieved by considering auditor...

...Gerald Vinten; Malcolm Smith; Normah Haji Omar; Syed Iskandar Zulkarnain Sayd Idris; Ithnahaini Baharuddin Purpose Aims to identify the most important red flags as individually perceived by auditors, and explores whether auditors' demographic factors might impact on their perception...

... the profession's concern about losing access to high‐performing students. Accounting Perception Accounting education Behaviour The 150‐hour requirement extends the time to complete an accounting education, increases the cost of that education, and is the minimum criterion for sitting for the CPA exam...

...’ rating of IMA code elements as “possible guiding principles” and IMA members’ ethical perception and judgment. This study also determines the relationships between IMA members’ personal ethical philosophy, corporate ethical values, age, and certification, and IMA members’ ethical perception and judgment...