Performance evaluation is arguably one of the most important processes in publicaccounting. Auditors are often evaluated on every engagement, and such evaluationsbecome a primary input into periodic evaluations made for the purpose of promotionsand raises (Wright, 1980; Hunt, 1995)

Purpose – To describe and discuss historical, current and possible future auditing standards and related issues in Poland so that investors, auditors and others are aware of the specific needs and limitations facing the country. Design/methodology/approach – The accounting and auditing...

Purpose – The purpose of this paper is to examine auditor‐ and auditee‐related factors that determine audit time, as a proxy of audit quality. The issue of audit quality is of particular significance, while companies in Europe move towards adoption of international accounting standards....