Purpose This paper aims to assess the cumulative evidence on the determinants of sustainability assurance (SA) reports and the choice of assurance provider quality. It addresses the contradictory and inconsistent findings of past studies conducted over the past two decades....

We examine the effect on auditor independence of auditors providing non-audit services in the Norwegian audit market. We report the results of three tests of independence of mind and one test of independence in appearance. These tests find that there is a positive relationship between audit fees...

Purpose: The purpose of this paper is to discuss the increasing potential demand for meta-analysis studies in auditing. The paper includes a review of a new technique and meta-regression analysis, and explains its advantages in comparison to meta-analysis techniques used in prior auditing...

Purpose: Changes to the auditor’s report have been proposed and issued internationally to provide more relevant information to users and enhance the perceived value of financial statement audits. This paper aims to investigate the impact of audit reporting changes on audit quality and audit...

Purpose: This special issue paper aims to describe the early effects of COVID-19 on auditing in New Zealand, and the subsequent reforms that the authors expect will follow. Design/methodology/approach: The authors use published sources to discuss the impact of COVID-19 on auditing, and...