... © 2025 Emerald Publishing Limited 2025 Emerald Publishing Limited Licensed re-use rights only Cash holdings Interest-bearing debts Risk assessment Auditor behavior This study was supported by National Natural Science Foundation of China (71902022) and Science Foundation of China...

... rights only Internal auditing standards require the chief internal auditor (CAE) to mitigate threats to skepticism and objectivity when internal auditors perform a risk assessment as part of their assurance duties (Institute of Internal Auditors (IIA), 2024). These standards explicitly caution...

... weakness Risk assessment Auditing Auditing standards established in the USA rely extensively on a risk‐based audit approach and internal control risk is an important risk factor that needs to be considered in the audit risk model (SAS No. 47; SAS No. 55; SAS No. 82; SAS No. 96, AS No. 8‐15...

... upward for control deficiencies. Design/methodology/approach The authors survey and interview practicing auditors to gain an understanding of current risk assessment practice. They then evaluate whether their understanding of risk assessment is in line with current standards. Findings Contrary...

... with a new client. Originality/value The results of our study increase our understanding of how Big N auditors manage their client portfolios to mitigate their exposure to risk factors. Auditing Risk assessment Customer retention Against the backdrop of Sarbanes‐Oxley (SOX), this study...

... accounting systems. Ahmad A. Abu‐Musa can be contacted at: abumusa@kfupm.edu.sa © Emerald Group Publishing Limited 2008 Communication technologies Internal auditing Risk assessment Saudi Arabia The information technology (IT) function is responsible for designing, implementing...

... method consisted of a behavioral experiment involving 47 audit seniors from a big‐four accounting firm. Findings Manipulations of management integrity significantly affected risk assessments. Manipulations of NAS did not affect risk assessment. However, a significant interaction manifested itself...

...Gerald Vinten; Elizabeth A. Payne; Robert J. Ramsay Purpose To examine whether planning‐stage fraud risk assessments and audit experience affect the level of professional skepticism displayed by auditors during fieldwork. Design/methodology/approach The paper presents an experiment using...

... Compustat PC Plus). © MCB UP Limited 2003 Fraud Financial reporting Risk assessment Neural nets Fuzzy logic Decision‐support systems Independent auditors are responsible for planning and performing audits to ensure that their clients’ financial statements are free of material...