In this study the researcher aims to investigate the effect of virtual audit proficiency on both audit effort and quality of auditors' performance during the COVID-19 pandemic. Moreover, the researcher investigates the effect of audit effort on the quality of auditors' performance during the...

This study aims to examine the effect of corporate governance mechanisms on audit reporting. Whereas the specific purpose of this study was to investigate the impact of the number of audit committees, the role of independent (non-executive) board members, institutional ownership, and ownership...

The study measures audit quality of Italian non-listed SMEs, moving from two elements: i) the Italian law distinguishes between administrative and financial audit; ii) while listed companies have to assign administrative audit to the Board of Statutory Auditors (BSA), and financial audit to...