Amyar, Firdaus; Hidayah, Nunung Nurul; Lowe, Alan; … - In: Accounting, Auditing & Accountability Journal 32 (2019) 2, pp. 378-400
Purpose: There has been very little qualitative “fieldwork” of audit practice. This is especially the case in relation to investigations into how audit engagements proceed. The purpose of this paper is to engage with audit practice in order to explore and explain the internal dynamics and...