Purpose – The purpose of this paper is to describe and compare in a qualitative way how internal auditors perceive …. Findings – In the Belgian cases, internal auditors' focus on acute shortcomings in the risk management system creates … opportunities to demonstrate their value. Internal auditors are playing a pioneering role in the creation of a higher level of risk …

tenure and switching are used as dependent variables. The results have important implications on the auditing profession and …

provision of non‐audit services by auditors affects investor perceptions of auditor independence. Design …'s evidence suggests that investors view the separation of auditing and consulting favorably.  …

' assessment, providing additional evidence of the appropriateness of the elimination of this requirement under Auditing Standard … recommending stock to their client. Research limitations/implications – These findings provide evidence that auditors' assessment …

have on audit quality. Design/methodology/approach – Using two measures of audit quality, being the propensity to issue a … current voluntary switching capacity, and the levels of audit quality. Findings – The main finding is that audit quality … proxied by the level of discretionary expenses. Given the additional costs associated with switching auditors, it is concluded …

. Practical implications – These results suggest that audit quality could be impaired if auditors do not consider a broad set of … literature impacts auditor judgments. Were auditors to succumb to this bias, repeated statements would be perceived to have … opinions and thereby undermining audit quality. Design/methodology/approach – Multiple explanatory hypotheses, including …

Purpose – Perceived independence is one of the corner‐stones in auditing theory. Despite prior research on auditor … independence, the results are inconclusive. The lack of research in the Hong Kong auditing environment motivates this study … and types of auditors, in respect of the independence problem as it relates to the practices of Hong Kong auditors in the …

Purpose – The purpose of this paper is to review the way in which auditing issues have been raised and addressed during … the academic auditing literature, regulatory and audit reports, together with papers from the financial press. Findings … – After highlighting the relative lack of media attention devoted to the external auditing function in the light of major …

basic auditing model is flawed since it makes auditors financially dependent on companies. The conventional approach to … “audit quality” is also incomplete as it pays little attention to the organisational and social context of auditing. It also …Purpose – The purpose of this paper is to stimulate debates about contemporary auditing practices. Design …

Purpose – The purpose of this paper is to investigate the effect of goals on: auditors' inventory write‐off judgments … other auditors will make); and the calibration of their judgments (i.e. the extent to which these perceived judgments agree … with actual judgments of the other auditors). Design/methodology/approach – An experiment was conducted in which 92 …