...Hong Kim Duong; Danielle S. Lazerson; Emmanuel Sequeira Purpose Although regulations to prevent financial wrongdoing exist in the USA, whistleblowing (WB) remains important in deterring unethical corporate behavior. The purpose of this study is to address the tension in the audit continuance...

...Maria Kontesa; Rayenda Khresna Brahmana; Hui Wei You Purpose The research objective starts from the argument that small-scale multinational corporations’ (SMNCs’) managerial behavior toward auditing decisions is influenced by their personal value, especially when the auditing process...

...David Hay; Elizabeth Rainsbury; Debbie Van Dyk Purpose The purpose of this study is to examine the cost of the introduction of independent audit inspections in New Zealand. Design/methodology/approach The research is conducted using audit fee data from New Zealand and examines the overall...

...David Hay; Karen Shires; Debbie Van Dyk Purpose This special issue paper aims to describe the early effects of COVID-19 on auditing in New Zealand, and the subsequent reforms that the authors expect will follow. Design/methodology/approach The authors use published sources to discuss...

...Hong Li; David Hay; David Lau Purpose Changes to the auditor’s report have been proposed and issued internationally to provide more relevant information to users and enhance the perceived value of financial statement audits. This paper aims to investigate the impact of audit reporting changes...

... between 5 and 200 full-time employees. Findings – An analysis of 380 survey respondents confirms a positive relationship between the voluntary purchase of business advice and SME performance, and that SME performance is further enhanced when business advice is purchased jointly with auditing...

... Vanuatu's constitutional accountability. Findings In recent times, in Vanuatu, there have been no annual reports generated by the Auditor‐General and, thus, no examination and audit of the accounts of the government of Vanuatu, suggesting a resistance to the introduced Condominium concepts...

...Christina Chiang; Deryl Northcott Purpose This paper seeks to examine the responses of New Zealand auditors to the promulgation of Audit Guidance Statement (AGS) 1010: The Consideration of Environmental Matters in the Audit of Financial Statements and the consequent impact on audit...

...Keith Dixon; Michael Gaffikin; Nacanieli Rika Purpose This paper seeks to discuss the motivation for commencement of environmental auditing within the Fiji Office of the Auditor‐General (OAG). It also aims to analyse the actual topics audited between 2005 and 2007 and the standards employed...

...M. Kend Purpose The purpose of this paper is to consider the supply of audit firm industry specialisation in the market for statutory audits of publicly traded companies in Australia. The purpose of this study is to seek to gain a better understanding of the dynamics within the market for industry...

...Nives Botica Redmayne D.   Matthews . A History of Auditing: The Changing Audit Process in Britain from the Nineteenth Century to the Present Day . London : Routledge   2006 . 208pp. , ISBN: ‐10: 041538169 X © Emerald Group Publishing Limited 2007 --> Britain...

...Paul Dunmore; Yingxin Sarah Shao This study adds to the evidence concerning the link between the fees that auditors charge for audit and non‐audit services to the same client. We argue that audit fees will be cross‐subsidised in a particular way: they will be reduced dollar for dollar...

...Conor O’Leary; Errol Iselin; Divesh Sharma Internal control evaluation is a critical component of the overall audit process, mandated by auditing standards worldwide. These standards divide internal control structures into a number of elements, summarised as the control environment, information...

...Michael Bradbury; Y T Mak; S M Tan This paper examines the relation between governance (as measured by board and audit committee characteristics) and accounting quality (as measured by abnormal accruals) in a setting where there is no a priori reason to suspect systematic management...

...Graeme Wines This experimental study investigates the connotative (measured) meaning of the concept “auditor independence” within three audit engagement case contexts, including two acknowledged in the literature to represent significant potential threats to independence. The study’s research...

... from a newly merged firm as the same larger firm now audits close competitors once audited by separate firms. Prior theory also suggests that another group of potential clients should be attracted to the newly merged firm where the merger enhances or creates industry specializations. The expectation...

...‐to‐failure of financially distressed firms over earlier static models of bankruptcy. In the light of the current crisis facing the auditing profession, this study evaluates the efficacy of auditors’ going‐concern opinions in comparison to two bankruptcy prediction models. Bankrupt firms in the U.S. service...

...Elizabeth Rainsbury This study examines factors related to audit committee membership for a sample of large New Zealand listed companies. This study reveals that non‐executive directors who are independent, and directors with financial expertise, are more likely to be members of audit committees...