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The analysis of influencing factors on the going concern audit opinion – a study in manufacturing firms in Indonesia

Author:Thomas Averio
Publisher:Asian Journal of Accounting Research,
Abstract: Purpose It is argued that the going concern opinion is issued if auditors have a doubt about fina…

An analysis of comment letters on a new, stand-alone standard for audits of less complex entities’ financial statements

Author:Elina Elisabet Haapamäki and Juha Mäki
Publisher:Journal of Accounting Literature,
Abstract: Purpose The objective of this paper is to extend the debate on audit quality in the less complex …

Do audit attributes impact earnings quality? Evidence from India

Author:Deepak Verma, Varun Dawar and Pankaj Chaudhary
Publisher:Asian Journal of Accounting Research,
Abstract: Purpose The present study's goal is to analyze the impact of audit quality (AQ) on earnings quali…

Audit quality and debt restructuring: evidence from Italy

Author:Carlotta Magri and Pier Luigi Marchini
Publisher:Managerial Auditing Journal,
Abstract: Purpose This study aims to investigate the link between audit quality and in-court debt restructu…

Remote auditing and its impacts on auditors’ work and work-life balance: auditors’ perceptions and implications

Author:Johan Ingemar Lorentzon, Lazarus Elad Fotoh and Tatenda Mugwira
Publisher:Accounting Research Journal,
Abstract: Purpose This paper aims to explore the impacts of remote auditing on auditors’ work and work-life…

Implementing shared service centres in Big 4 audit firms: an exploratory study guided by institutional theory

Author:Ewald Aschauer and Reiner Quick
Publisher:Accounting, Auditing & Accountability Journal,
Abstract: Purpose This study aims to investigate why and how shared service centres (SSCs) are implemented …

An examination of comment letters on suggested Part 10: audits of groups' financial statements in the proposed ISA for less complex entities

Author:Elina Elisabet Haapamäki and Juha Mäki
Publisher:Journal of Accounting Literature,
Abstract: Purpose The purpose of this paper is to investigate the comment letters (CLs) in the standard-set…

Implications of the COVID-19 pandemic on internal auditing: a field study

Author:Henry Jarva and Teresa Zeitler
Publisher:Journal of Applied Accounting Research,
Abstract: Purpose The purpose of this paper is to examine the implications of the COVID-19 pandemic on inte…

Certification bodies’ interpretation and application of the ISO 19011 audit process guidelines

Author:Thembekile Debora Sepeng, Ann Lourens, Karl Van der Merwe and Robert Gerber
Publisher:International Journal of Quality & Reliability Management,
Abstract: Purpose The purpose of this paper is to show that third-party quality audits (TPQAs) facilitate p…

Organization capital and modified audit opinion

Author:Gaetano Matonti, Giuseppe Iuliano and Orestes Vlismas
Publisher:Measuring Business Excellence,
Abstract: Purpose This study aims to explore the effects of intellectual capital (IC) on the occurrence of …
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