The purpose of this paper is to characterize the impact of fraud detection systems on the auditing procedure and the … signal of the system and auditing becomes more effective. This paper presents conditions under which insurance fraud and the …

offering a menu of contracts. The analysis provides a proper benchmark for studying auditing under limited commitment and sheds …

’ productivities from their education choices. In reality, firms also use sophisticated pre–employment auditing to learn workers …

This paper examines whether the scale advantage of auditing firms can be used as an alternative indicator of audit … between the scale of auditing business and audit quality. Prior research reported empirical evidence that both market value … auditors in business scale. Taken together, our results show that the ABSA effect does exist in auditing of assets write …

institutional theory in accounting and auditing fields, especially in government sector audits. …

just transferring the experience of financial auditing to the field of sustainability, which, by and large, has taken place …

-level determinants that have been employed in previous multinational auditing research. Secondly, we document economically significant … country variables identified in our synthesis of prior multinational auditing research. We find not only that economic and … attributable to sociological characteristics seem to be important in the conduct of audits. As auditing as a service and profession …