What is the function of auditing, and why is it important? In recent decades there have been a series of financial disasters, affecting thousands, if not millions, of people, many of whom have lost their life savings, and which have destroyed once successful companies, further damaging the...

PurposeThe purpose of this study is to examine the effect of internal audit function (IAF) use on earnings quality and external audit fees using empirical data collected from the New Zealand (NZ) setting.Design/methodology/approachApplying institutional theory as the underlying framework, this...

Non-audit services provided by auditors to their audit clients continue to be a controversial issue around the world. While research evidence has not usually shown that auditors lose their independence when providing non-audit services, the risk that they could do so is still a concern to...

Purpose – This paper aims to uncover the practices of different privacy auditors to reveal the extent of any similarities in such practices. The purpose is to investigate the drivers of practices used by privacy auditors and to identify potential for improvements in the practice of privacy...