Auditors face a number of challenges when performing audit risk assessment. To cope with these challenges, methods are required that purposefully reduce the complexity inherent to internal control systems and that facilitate communication about internal control matters among groups of...

This study examines Big N auditors' client risk management strategy in response to the risk of upward (i.e., income-increasing) earnings management in the post-SOX era. Specifically, we empirically study the relation between clients' signed discretionary accruals and subsequent audit pricing and...

Layers between the level of the administrative apparatus and the level of management are increasing in relation to the company's activity. In the conditions of complex organizational structure and rather multilevel mechanism of management, problems with information flows are emerging that affect...