providing audit teams with constrained choices in applying the system's recommendations. These factors developed an auditor …This study investigates auditors' reactions to a new audit support system that was designed by a Big-4 firm as a … response to a stricter regulatory regime. The system's features guide audit teams to comply with the firm's methodology and …

information, without an opinion on internal controls effectiveness from management or the external auditor. When not engaged to … quality in the unqualified audit report, the costly nature of audit report modifications, and auditors' litigation risk … concerns, these auditor voluntary internal controls-related disclosures are likely informative as to the quality of internal …

and users, and auditor's competence, as rated by the auditor, are the primary determinants of audit quality. The purpose … of this study is to analyze whether the reputation or competence of an auditor affects audit quality, within … auditor capability does not affect audit quality. Audit quality in Indonesia is therefore not determined by firm reputation or …

This study examines whether audit partners suffer a reputation penalty following a going-concern opinion (GCO … bankrupt in the following year. Using a sample of Taiwanese public companies in the period 1998–2016, we observe that the audit … importantly, the audit partners suffer a decrease in the market share. In contrast, we do not observe a GCO Type I error triggers …

, audit committee, board independence, ownership concentration, and auditor quality on audit report lag in Indonesian …Objective - This paper aims to obtain empirical evidence about the influence of specialized auditors, audit tenure … show that specialized auditors, board independence, ownership concentration and auditor quality all have an influence on …

This study examines the impact of considering key audit matters (KAM) on auditor judgment performance. This study uses …, skeptical judgment and action as different facets of auditor judgment performance are used. The results suggest that auditors … KAM reporting requirement, intended to improve the communicative value of the auditor's report for users (IAASB, 2012 …

single auditor to perform audit. On the other hand, some state-owned companies may voluntary hire a private audit firm to …Egypt has a unique and complex audit market in which companies could use multiple audit mechanism through which a … company can engage more than one audit firm to verify same financial statements. This mechanism could be conducted through …

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 …

I investigate the effects of a financial statement audit on the governance practices of organizations. I find that … obtaining an audit causes organizations to implement governance mechanisms such as conflict-of-interest policies, whistleblower … which organizations are legally required to obtain an audit …