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Internal audit quality and resistance to pressure

Author:Salem M. AL Fayi

Publisher:Journal of Money and Business,

Abstract: Purpose The work of internal auditors is relevant to their host entities' reporting processes; ho…

Factors affecting Sharīʿah audit quality in Islamic banking institutions of Pakistan: a theoretical framework

Author:Abdul Rashid and Muhammad Saarim Ghazi

Publisher:Islamic Economic Studies,

Abstract: Purpose The objective of this study is to present a theoretical framework, which helps ascertain …

Practice Briefing A note on auditing fair value of investment properties

Author:Bo Nordlund, Johan Lorentzon and Hans Lind

Publisher:Journal of Property Investment & Finance,

Abstract: Purpose The purpose of this article is to study how fair values in financial reports are audited.…

Impact of audit quality on the components of executive cash compensation

Author:Guy D. Fernando and Alex Thevaranjan

Publisher:Journal of Centrum Cathedra,

Abstract: Purpose This paper aims to study the impact of audit quality on the components of executive cash …

The need for speed: an intuitive approach to understanding the relationship between audit quality and management earnings forecasts

Author:David Lau, Koji Ota and Norman Wong

Publisher:Meditari Accountancy Research,

Abstract: Purpose The purpose of this study is to investigate whether audit quality is associated with the …

The impact of narcissism, self-confidence and auditor’s characteristics on audit report readability

Author:Mahdi Salehi, Tamanna Dalwai and Arash Arianpoor

Publisher:Arab Gulf Journal of Scientific Research,

Abstract: Purpose The present study aims to assess the impact of narcissism, self-confidence and auditor's …

Professional shariah audit training via the e-learning approach during COVID-19: challenges and prospects

Author:Muhammad Iqmal Hisham Kamaruddin and Mustafa Mohd Hanefah

Publisher:Asian Journal of Accounting Research,

Abstract: Purpose This study aims to explore and identify potential challenges and prospects for conducting…

How do the current auditing standards fit the emergent use of blockchain?

Author:Marion Pauline Gauthier and Nathalie Brender

Publisher:Managerial Auditing Journal,

Abstract: Purpose Blockchain is expected to impact reporting and auditing processes. Indeed, the increasing…

The determinants of internal audit quality

Author:António Samagaio and Teresa Felício

Publisher:European Journal of Management and Business Economics,

Abstract: Purpose This study aims to understand the behavior of internal auditors towards quality and analy…

Audit and feedback in mental healthcare: staff experiences

Author:Monica Stolt Pedersen, Anne Landheim, Merete Møller and Lars Lien

Publisher:International Journal of Health Care Quality Assurance,

Abstract: Purpose Audit and feedback (A&F) often underlie implementation projects, described as a circular …