...María A. Agustí-Pérez; Manuel Orta Perez; Laura Oliva Purpose The purpose of this study is to examine the role of professional associations in enhancing the competitiveness of their members, particularly within the audit industry. Specifically, this study investigates how dynamic capabilities...

... for the years 2011 to 2020. The dependent variable is the auditors’ propensity to issue modified audit opinions, which is a proxy for auditor independence. The authors use relative client audit fees as a proxy for client importance. To address endogeneity issues in the selection of family firms, the authors use...

...Zeena Mardawi; Elies Seguí-Mas; Guillermina Tormo-Carbó All crises are an ideal breeding ground to motivate fraud and audit failures. In fact, auditing ethics research has been subordinated to the different economic crises. However, despite increasing awareness of the topic’s relevance...

... Emerald Publishing Limited Licensed re-use rights only Bankruptcy Corporate social responsibility Auditing Quantitative research Corporate governance Political connection Table 1. Variable definitions Variable Definitions Dependent variable...

... of blockchain on accounting and auditing, cryptoassets and finance, business models and supply chain management. Findings Blockchain has many potential implications for accounting practice and research. In addition to providing the state-of-the-art of accounting research on blockchain and additional avenues...

...Nishaal Prasad; David Hay; Li Chen Purpose The purpose of this study is to examine which factors explain the use of an in-house internal audit function (IAF) in a voluntary setting. Design/methodology/approach Based on the foundations of agency and resource-based theory, this study examines...

...Pierluigi Santosuosso Purpose Despite the potential of Big Data analytics, the analysis of Micro Data represents the main way of forecasting the expected values of recorded amounts and/or ratios for small auditing firms and certified public accountants dealing with analytical procedures...

...Belal Ali Abdulraheem Ghaleb; Hasnah Kamardin; Adel Ali Al-Qadasi Purpose This study aims to investigate the monitoring role of internal audit function (IAF) on real earnings management (REM) practices. It examines the effect of investment in IAF (IIAF) and IAF sourcing arrangements on REM, unlike...

... into the previous literature will be outlined and discussed. Secondly, this paper aims to analyse the transformation of the current accounting model by discussing the benefits, but also the challenges, of BCT adoption. Additionally, we try to identify the implications of BCT in the field of auditing. When...

... for improvements in the practice of privacy auditing so that privacy audits may better serve stakeholders. Design/methodology/approach Six semi-structured interviews with seven privacy auditors and regulators and an analyst across Australia, Canada, New Zealand and the USA are used as the basis for our...

.... The paper ends with a summary of the conclusions. This research makes several contributions to the existing literature. The study contributes to the literature by expanding the research into the influence of both internal audit and audit committee on companies’ EM. Moreover, in contradiction of prior...

...Kato Plant; Karin Barac; Herman De Jager Purpose The purpose of this paper is to identify the determinants of internal audit workplace learning success for developing early career internal audit professionals in South Africa. Design/methodology/approach A qualitative research design was used...

...David Hay Purpose This paper aims to review potential areas for interdisciplinary research in auditing. Approach The paper reflects on the relevance of the findings from auditing research, and discusses an example from medical research. The medical example highlights how unexpected results can...

.../methodology/approach Each major phase involved in conducting a DCE is illustrated using a capital budgeting case study. The research agenda is based on a review of experimental research in financial accounting, management accounting and auditing. Findings DCEs can overcome some of the problems associated...

... be accomplished. Although the recommendations from the two reports are designed for specific jurisdictions, they will resonate with a much wider academic audience. Dance Universities Teaching and learning Accounting education Auditing Case studies Innovative teaching approaches Soft skills...

...Karin Barac; Marina Kirstein; Rolien Kunz; Bernice Beukes Purpose This paper aims to report on an investigation to understand factors influencing students learning approaches in the discipline of auditing. Design/methodology/approach By using the Approaches and Study Skills Inventory...

...David Hay Purpose – The purpose of this paper is to examine issues at the frontiers of auditing research. After the global financial crisis and the earlier round of reforms, there are many opportunities for research, some driven by current proposals for reforms and some by fundamental research...

... student-centred projects were implemented at a South African residential university in the discipline of auditing, and the topic of general controls in the information technology (IT) environment was addressed. This study reports on two cycles of the development and implementation of the projects...

...Angela Walker; David Hay Purpose The accounting profession has argued strongly against claims that the provision of non‐audit services to audit clients leads to impaired auditor independence, instead claiming that the joint provision of non‐audit services and audit services creates knowledge...

...) counterparts on the importance of management accounting topics and perceived them to be at least important. Except for specialised topics, all other topics covering the remaining core subjects (Financial Accounting, Financial Management, Taxation and Auditing) were perceived to be important or even more than...