This study examines the international requirements of audit quality assurance and focuses on the challenges faced by … with International Standards of Auditing by auditors and reviews the quality of the audit process in the broader context of … the requirements for audit quality assurance. It is found that there are weaknesses in almost all elements of Kosovo …

associated with less than half the fee increment for an audit. Overall, our tests are consistent with enhanced reporting quality … from both reviews and audits, and diminishing marginal returns to “full” audit procedures beyond a review for both …

This paper examines the extent to which the audit and corporate governance characteristics of UK private companies are … effects of voluntary audit, board gender balance and financial expertise on the likelihood of errors occurring in published … policy makers, who are considering exempting more firms from mandatory audit. We also find that gender diversity among board …

receipt of an unfavorable audit opinion. We extend this literature by examining whether managers successfully shop for …

auditor competition, audit quality, client misstatements, and regulatory policy all in a unified framework. We demonstrate how … data privacy. Consequently, the technology disrupts conventional audit pricing and effort focus: Auditors' competitive fees … strategic complementarity, hence a regulator can help select an equilibrium with lower endogenous misstatements, audit sampling …

can increase audit risk. This study draws on human capital theory to measure the quality of accounting personnel based on … their education level and obtains evidence of how the quality of accounting personnel affects audit risk through examining … audit outcomes. It shows that auditors charge higher fees and are more likely to make audit adjustments to companies whose …