Prior research emphasizes the centrality of audit offices in understanding auditing practices, and documents significant inter-office variation in audit outcomes based on industry expertise and office size. Our study examines how two city-specific labor characteristics also affect audit offices...

We examine whether political forces in Chinese State-Owned Enterprises (SOEs) influence audit reporting, and in particular the disclosure of Key Audit Matters (KAMs). We test two competing predictions that offer alternative explanations for the relation between SOEs and KAMs disclosures. Using a...

Purpose The technical feasibility of using Benford's law to assist internal auditors in reviewing the integrity of high-volume data sets is analysed. This study explores whether Benford's distribution applies to the set of numbers represented by the quantity of records (size) that comprise the...