‐big auditors have experienced a slower increase in their audit fees, these fee savings are lower for small accelerated filers …‐term benefits in terms of higher quality of financial reporting and better internal controls over financial reporting. When …

Purpose – The purpose of this paper is to investigate the relationships between auditors' organisational commitment … 150 Big Four auditors and a two‐step longitudinal design. Findings – The results show that auditors experience both … correlated with auditors' experiencing more frequent positive affect at work, while role conflict is correlated with experiencing …

Purpose – Auditors' employment with their former audit clients has been an issue of concern to regulators and …‐structured interviews. Two within‐subjects independent variables – “auditors of different ranks” (rank factor) and “former auditor's direct … “non‐Big 4” auditors. Findings – The rank factor has a significant influence on the perceptions of auditor independence …

‐2004 based on significant lawsuit settlements. The paper focuses on an office‐level analysis to control for audit quality … that auditor response to audit failure has changed over time. Auditors implicated in audit failure events occurring in the … clients of other auditors in the same city location. However, a significant change in client discretionary accounting accruals …

Purpose – The primary research question of this study is to what extent auditors comply with auditing standards once … the relevant auditing standards. Furthermore, auditors appear to encounter corporate fraud only incidentally. About half … provide evidence on the role of auditors in redressing fraud. Redress refers to the auditee taking measures to nullify the …

Purpose – The purpose of this paper is to investigate insights into current practices in auditing “environmental … auditors: 18 financial auditors (FAs) in chartered accounting practice and nine public sector auditors (PSAs) from the office … of the Auditor‐General. Findings – The interview findings confirmed that the auditors respond to isomorphic pressures …

female auditors are as overconfident as their male colleagues. Design/methodology/approach – As is common in the … psychological literature, calibration tests were used to measure the degree of overconfidence of male and female auditors. Findings … – The results provide no evidence for a gender difference in overconfidence within a population of auditors and warrant …

Purpose – The purpose of this paper is to investigate practicing auditors' beliefs regarding the effect of prior … involvement on the occurrence of quality threatening behaviour (QTB) during an audit. The authors examine the extent to which … auditors' beliefs about QTB are consistent with the theoretical framework of Kanodia et al. , according to which prior …

significantly positively related to the level of outside consulting services purchased from non‐incumbent auditors. Together, these … affect both client firms' purchases of NAS and the level of outside consulting services purchased from non‐incumbent auditors … increasing pressure on companies to improve the perception of their auditor independence by engaging separate auditors and …

Purpose – Generalized audit software (GAS) is the tool use by auditors to automate various audit tasks. As most … accounting transactions are now computerized, auditing of accounting data is also expected to be computerized as well. While GAS … evidence that GAS has been universally adopted by external auditors. The purpose of this paper is to investigate the …