Purpose – The purpose of this paper is to examine the impact of the new, revised International Standard on Auditing … (Revised ISA700) in terms of the wording characteristics of Tunisian auditors' reports. Design …/methodology/approach – Measurement of the compliance of auditors' reports issued by Tunisian auditors with the new revised International Standard on …

the Statistical Office of the European Union. This is an important procedure assuring the quality of, and harmonising the …

Audits by private, third-party auditors are frequently mandated to ensure compliance with regulations (e.g., accounting … novel data on firms, audit firms, and auditors-the key players in the market-, we find that audit mandates increase the … number of audits, audit firms, and auditors, but decrease average auditor wages. These findings are consistent with mandates …

ability to monitor quality. Although the possibility of collusion against the principal is eliminated under decentralized …

Leading academic and professional accountants have suggested that the crisis in auditing over the past few years may … increases in fees, not decreases, which suggests that quality-based advertising took place, and not price-based advertising. In …

ability to monitor quality. Although the possibility of collusion against the principal is eliminated under decentralized …

Purpose – The purpose of this paper is to consider changing perceptions of audit quality in the UK during a period of … significant environmental change. The views of three audit stakeholder groups of auditors (n=109 and 183), auditees (n=75 and 121 … administration is undertaken. Findings – Results identify that audit quality is defined by four higher-order factors labeled …

Purpose – This paper aims to develop understanding of how the pursuit of practice change in auditing, especially in … of “audit quality”. Such shifts are analysed in terms of developments in the wider, organisational field and discursive … (re)constructions of audit at the level of the audit firm. Originality/value – The identified shifts in auditing discourse …

Purpose – The purpose of this study is to develop a taxonomy of the major factors that influence auditors' selection …. Design/methodology/approach – A literature review of prior research on auditors' utilization of evidential cues is introduced … is introduced. Findings – A four-category taxonomy is designed. Auditors' decision to incorporate a certain piece of …