level of external auditors' reliance, and the audit efficiency so it has not fully described how the external auditors make … decisions to rely on internal audit work, which has an impact on audit efficiency. Therefore, the current study aims to fill the … research gap by analyzing the relationship among the internal auditors' characteristics, external auditors' reliance and audit …

The purpose of this research is to examine the impact of green electronic auditing on accounting information … processes, auditing the inputs, auditing the outputs, prior auditing on inputs, and accounting information reliability. The … all have a substantial impact on accounting information reliability. However, auditing the inputs and the link between …

The main objective of this study was to analyze the pattern of accounting events that signals error in audited … institutional causality. Others were organisational accounting policies, tax contingencies, risk assumptions, items treated as … caught in violation of financial accounting rules to reform their financial reporting policies through restatement. We arrive …

quality in the unqualified audit report, the costly nature of audit report modifications, and auditors' litigation risk …-reported internal control deficiencies, higher IPO accounting and auditing expenses, lower post-IPO returns, and lower post-IPO earnings … tasked with reforming the audit reporting model, and legislators who recently passed Title I of the Jumpstart Our Business …

This study examines the effect of audit committee connectedness through director networks on financial reporting …, firms with well-connected audit committees are less likely to misstate annual financial statements. In addition, our study … demonstrates that audit committee connectedness through director networks moderates the negative effect of board interlocks to …

Objective – This study aims to examine the relationship between audit committee effectiveness on Audit Report Lag (ARL …), and the moderating effect of audit quality on the relationship between audit committee effectiveness and ARL. Methodology … regression analysis.Findings – The results show that audit committee effectiveness negatively affects ARL. This indicates that an …

across firms and is greater in firms with higher audit committee commitment toward the IAF, lower audit committee accounting …Limited data availability on the internal audit function (IAF) has constrained research on the topic. This study uses … unique, manually collected data from LinkedIn on internal audit personnel that overcomes certain limitations of previous …

reducing pre-audit errors, then the role of the audit in error reduction will decline. Using the Amiram, Bozanic, and Rouen … (2015) Financial Statement Divergence score as a measure of financial statement error, we examine the role of the audit in … audit continues to be associated with reduced financial statement error and that the size of the effect is economically …

judgments. Ergo, this paper examines the association of the audited annual report delay with eight entity and audit firm … period 2014-2017. The regression results designate a statistically significant relationship between the audit opinion …, company liquidity, size, and industry with the audit opinion lag. Moreover, the publication period ranges from 43 days to 374 …

Audit firms need to provide high quality audits but they also need to please their clients. We argue that these …) reviewers and audit engagement partners. We predict that EQ reviewers monitor audit quality more closely when they hold greater … the associations between audit adjustments and partner equity ownership are: 1) significantly positive for EQ reviewers, 2 …