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An Investigation of Expectation Gap between Independent Auditors and Users from Auditing Services Related to the Quality of Auditing Services Based o…

Author:Fatah Behzadian and Naser Izadi Nia
Publisher:Asian Journal of Accounting Research,
Abstract: In this research, using an analytical framework on factors affecting the quality of auditing serv…

The association between audit firm attributes and key audit matters readability

Author:Norazian Hussin, Mohd Fairuz Md Salleh, Azlina Ahmad and Mohd Mohid Rahmat
Publisher:Asian Journal of Accounting Research,
Abstract: Purpose This study aims to examine the relationship between the attributes of audit firms (Big 4,…

An examination of the association between interim audits and final audits

Author:Hsiao-Lun Lin and Ai-Ru Yen
Publisher:Asian Journal of Accounting Research,
Abstract: Purpose This study investigates the association between interim audits and final audits. The auth…

The Impact of the Prohibition of Non–Audit Services on the Profitability of Big-4-affiliated Audit Firms in Bangladesh

Author:Md Jahidur Rahman, Mo Lai Lan Phllis and Lam Mo
Publisher:Asian Journal of Accounting Research,
Abstract: The purpose of this paper is to study the impact of the prohibition of certain non-audit services…

Anchoring on dynamic auditing capabilities to manage small and medium audit practices in a Covid-19-induced turbulent business environment

Author:Twaha Kigongo Kaawaase
Publisher:Management Matters,
Abstract: Purpose The purpose of the study is to examine how small and medium audit practices (SMPs) in eme…

Audit team equality and audit quality threatening behaviour

Author:Alice Annelin
Publisher:Managerial Auditing Journal,
Abstract: Purpose This paper aims to examine the association between audit quality threatening behaviour (A…

Whether the audit expectation-performance gap is expanding amid changes in audit landscape? New evidence from an emerging economy

Author:J.S. Kumari and Roshan Ajward
Publisher:Asian Journal of Accounting Research,
Abstract: Purpose The purpose of this study is to provide fresh insights into whether there is an expectati…

Digital inventory audits: an alternative approach to physical observation in audit evidence gathering

Author:Lazarus Elad Fotoh
Publisher:Journal of Accounting Literature,
Abstract: Purpose This study examines whether digital streaming and observation technologies can serve as a…

Banks’ audit committees, audit firm alumni and fees paid to audit firm

Author:Kim Ittonen, Emma-Riikka Myllymäki and Per Christen Tronnes
Publisher:Managerial Auditing Journal,
Abstract: Purpose This paper focuses on bank audit committees and examines whether audit committee members …

Audit committee effectiveness and audit quality: the moderating effect of joint audit

Author:Ahmed Elmashtawy, Mohd Hassan Che Haat, Shahnaz Ismail and Faozi A. Almaqtari
Publisher:Arab Gulf Journal of Scientific Research,
Abstract: Purpose The main aim of the present study is to assess the moderating effect of joint audit (JA) …
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