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A retrospective analysis of auditing research (1975-2009)

Chan, Kam C.; Chan, Kam C.; Wong, Hannah - In: International Journal of Accounting and Information … 22 (2014), pp. 33-48

Purpose – The purpose of this paper is to assess the quality of doctoral programs in terms of their faculty auditing … research output as well as their effectiveness in training future auditing faculty. Design/methodology/approach –This paper … presents a retrospective analysis of auditing research that appeared in five premier accounting journals (AOS, TAR, CAR, JAE …

Persistent link: https://www.econbiz.de/10010814582

An analysis of attributes that impact adoption of audit software: An empirical study in Saudi Arabia

Razi, Muhammad A.; Madani, Haider H. - In: International Journal of Accounting and Information … 21 (2013) March, pp. 170-188

Purpose – Audit software and IT-based auditing are widely used in developed countries and is an emerging trend in other …

Persistent link: https://www.econbiz.de/10010814584

A retrospective analysis of auditing research (1975-2009)

C. Chan, Kam; C. Chan, Kam; Wong, Hannah - In: International Journal of Accounting and Information … 22 (2014) 1, pp. 33-48

Purpose – The purpose of this paper is to assess the quality of doctoral programs in terms of their faculty auditing … research output as well as their effectiveness in training future auditing faculty. Design/methodology/approach – This paper … presents a retrospective analysis of auditing research that appeared in five premier accounting journals ( AOS , TAR , CAR …

Persistent link: https://www.econbiz.de/10014759441

Quality of the external auditor, information asymmetry, and bid-ask spread: Case of the listed Tunisian firms

Hakim, Faten; Omri, Mohamed Ali - In: International Journal of Accounting and Information … 18 (2010) February, pp. 5-18

auditing and finance. …

Persistent link: https://www.econbiz.de/10008511307

The influence of the types of NAS provisions and gifts hospitality on auditor independence

Law, Philip - In: International Journal of Accounting and Information … 18 (2010) June, pp. 105-117

Purpose – Auditor independence is regarded as the cornerstone in the auditing profession. But there is lack of research …/value – This paper adds new contributions to the auditing literature in the Asia Pacific Region and provides better understanding … for devising auditing guidelines in Hong Kong and their international counterparts. …

Persistent link: https://www.econbiz.de/10008511316

The effect of auditing firms' tone at the top on auditors' job autonomy, organizational-professional conflict, and job satisfaction

Bamber, E. Michael; Iyer, Venkataraman - In: International Journal of Accounting and Information … 17 (2009) June, pp. 136-150

Purpose – The purpose of this paper is to examine the relationship between auditors' perception of their firm's tone at the top and attributes of their professional environment and their job satisfaction. Design/methodology/approach – Research hypotheses are developed based on prior research...

Persistent link: https://www.econbiz.de/10008511317

The pervasive nature of IT controls: An examination of material weaknesses in IT controls and audit fees

Canada, Joseph; Sutton, Steve G.; Jr, J. Randel Kuhn - In: International Journal of Accounting and Information … 17 (2009) June, pp. 106-119

Purpose – The complexity of computerized information systems increases the complexity of the external auditor's assessment of the reliability of a client's internal control systems. The purpose of this paper is to investigate the impact of weaknesses in IT related internal controls on the cost...

Persistent link: https://www.econbiz.de/10005007804

Impact of board ownership, CEO-Chair duality and foreign equity participation on auditor quality choice of IPO companies: Evidence from an emerging market

Karim, A.K.M. Waresul; Zijl, Tony van; Mollah, Sabur - In: International Journal of Accounting and Information … 21 (2013) March, pp. 148-169

Purpose – The purpose of this paper is to examine the impact of corporate governance on auditor quality choice by IPO companies in an emerging market setting. It seeks to identify whether efficiency or opportunism is the driving force behind the choice of auditors in Bangladeshi firms going...

Persistent link: https://www.econbiz.de/10010686116

The determinants of corporate disclosure: a meta-analysis

Khlif, Hichem; Souissi, Mohsen - In: International Journal of Accounting and Information … 18 (2010) September, pp. 198-219

Purpose – The purpose of this paper is to investigate the association between disclosure and seven corporate characteristics which are ownership dispersion, analysts following, audit firm size, leverage, corporate size, profitability, and multi-nationality. Design/methodology/approach – The...

Persistent link: https://www.econbiz.de/10008691147

Audit tenure and the equity risk premium: evidence from Jordan

Baker, Rana Ahmad; Al-Thuneibat, Ali - In: International Journal of Accounting and Information … 19 (2011) March, pp. 5-23

Purpose – The purpose of this paper is to investigate the relation between audit firm tenure and the perceived audit quality measured by the client-specific equity risk premium. The study population consists of all the manufacturing and service firms traded in Amman Bourse during the period...

Persistent link: https://www.econbiz.de/10008862306