... publication and authors. The full terms of this licence maybe seen at Link to the terms of the CC BY 4.0 licence. Artificial intelligence Affordance Distributed responsibility Audit Algorithm aversion A14 D81 M42 SGH Warsaw School of Economics IDUB.IV.2.2 ADOP/RIDTEAM25/06...

... Information asymmetry G35 M41 M42 Amid the ongoing criticism of boilerplate audit reports and mounting demand for more value-relevant information from auditors, the International Auditing and Assurance Standards Board (IAASB) introduced an auditing standard, ISA-701, that requires the auditors...

... Limited Licensed re-use rights only Board co-option Audit fees Corporate governance G30 G34 M4 M42 Previous literature suggests that effective board monitoring can mitigate managers’ opportunistic actions that threaten stakeholder interests, thereby reducing agency costs (Jensen...

... 2024 Emerald Publishing Limited Licensed re-use rights only Corporate digital transformation Audit opinions Corporate internal control Social responsibility disclosure level G30 G38 M42 O14 Corporate digital transformation (CDT) has triggered a major change in how audit...

... legal personality Human-centric services Accounting Sui generis institution M42 K30 This study asks whether the arguments raised in the debate on artificial intelligence (AI) legal personality (also legal personhood) apply to human-centric services. New technologies lead...

... Emerald Publishing Limited 2022 Emerald Publishing Limited Licensed re-use rights only Audit rotation Information asymmetry Political connections GCC Emerging markets M42 M41 G32 G34 G38 This paper is motivated by the historical, yet continuing, debate in the auditing...

... 2022 25 04 2022 © Emerald Publishing Limited 2022 Emerald Publishing Limited Licensed re-use rights only Enforcement Disciplinary action Audit fees Audit quality Audit oversight M41 M42 In recent years, the auditing profession globally has seen a growing trend...

... of assurance frameworks is being used to assure the carbon emissions disclosures. Assurance Audit and assurance services firm Carbon emissions disclosures Specialist provider M42 Firms across the world are increasingly reporting their social and environmental impacts with corporate social...

... relationship Content analysis Bibliometric Auditor-client interaction Auditor-client negotiation M42 Auditor-client relationship (ACR) studies are well-established in auditing research (for example, the latest work by Dodgson et al., 2020 ; Acito et al., 2018). Moreover...

... M42 Following various audit scandals in the Western hemisphere, it was widely questioned whether auditors’ misclassifying failing companies meant that companies filing bankruptcy receive unmodified audit opinions (Geiger et al., 2005 ; Fargher and Jiang, 2008). Previous research...