Supply chain management has emerged as one of the more important topics in managerial accounting. The importance of information exchange between parties involved in supply chains has also been well documented. By addressing the value of audits in this setting, this theoretical paper serves to...

In the current global economy, the survival of insurance companies depends on its ability to respond to the customer demands, which are settlements of the insurance claims. All insurance companies face the conflicting goals of settling claims quickly and authenticating the claims. The increasing...

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...

Between 1982 and 1987, the Australian audit market experienced an increase in price competition resulting from changes in professional rules governing advertising and marketing practices as well as the introduction of widespread audit tendering. Because these changes are generally assumed to...

We examine the impact of auditor choice on debt pricing in firms' early public years when they are lesser known. Our evidence suggests that retaining a Big Six auditor, which can reduce debt monitoring costs by enhancing the credibility of financial statements, enables young firms to lower their...

The minimization of cost is an important issue in the domain of continuous auditing (CA) research (Pathak, Chaouch amp; Sriram, 2005). This cited study of continuous audit of databases motivated us to work further and provide a general, complete and precise solution. In the present study, we...

The objective of this study is to ascertain the determinants of audit quality with a focus on healthcare firms listed on the floor of Nigeria Stock Exchange from 2010-2016. This study made use of secondary data obtained from fact books, annual reports and account of selected healthcare firms...

A global survey of 203 E-commerce auditors was conducted to investigate the perceived determinants of expertise in E-commerce audits. We hypothesize and find evidence indicating that information technology and communication expertise are positively related to expertise in E-commerce audit...

Regulators have expressed concerns that investors misunderstand auditors’ responsibility to “read and consider” other information in the annual report (e.g., the MD&A), often assuming the entire annual report has been audited. This is particularly a concern in the U.S. where auditors do...

In this study, we propose the concept of artificial intelligence co-piloted auditing, emphasizing the collaborative potential of auditors and foundation models, such as LaMDA, DALL-E, and GPT-4, in the auditing domain. We imagine an audit setup where auditors' capabilities are enhanced through...