This paper applies meta-regression analysis to take stock of the results of auditing research examining the premium charged by the Big audit firms. The Big firm premium is overstated in research taken as a whole, as a result of publication bias, but publication bias is not so strong as to...

This paper examines the accumulated weight of evidence in audit fee research. Research on factors related to audit fees has become more widespread in recent years, and there was a considerable upsurge in audit fee papers published subsequent to the data used in a recent meta-analysis. In this...

After numerous collapses of finance companies in New Zealand, and widespread losses by investors, self-regulation of the auditing profession was no longer considered adequate, or acceptable internationally. The Government sought to restore public perceptions of audit quality and investor...

Audit pricing, along with its determinants, forms one of the most extensively investigated areas in audit research. Recent years have seen increasing interest in the macro-level determinants of audit fees related to differences in audit environments around the world. To answer the resultant call...

The International Auditing and Assurance Standards Board (IAASB) issued for public comment Proposed International Standard on Auditing 600 (Revised) ‘Special Considerations' – Audits of Group Financial Statements (Including the Work of Component Auditors) (ED 600). The Australian Auditing...

PurposeThis 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/approachThe authors use published sources to discuss the impact of COVID-19 on auditing, and potential...

PurposeThe 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...

PurposeThis 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 auditing...

We examine evidence about the value of public sector auditing to stakeholders in New Zealand. We apply models of auditing from previous research in mainstream auditing literature to identify gaps in the existing understanding of public sector audit. We obtained evidence by conducting interviews...