This study examines the international requirements of audit quality assurance and focuses on the challenges faced by the newest economy in the region, Kosovo, in implementation of same. This study focuses on the monitoring of compliance by business organizations in Kosovo with the International...

Inattentional blindness, also known as perceptual blindness, is the phenomenon of not being able to see things that are actually there. This concept is not covered in traditional accounting classes in general and forensic accounting and auditing in particular. We discuss why forensic accountants...

We investigate whether firms' tax planning affects the accuracy of analysts' forecasts. Tax planning can exacerbate the complexity of firms' operations through strategic choices to exploit tax laws. Because of its effect on firms' operations, tax planning can influence analysts' efforts to...

This paper analyzes the relationship between a firm's demand for different quality auditors and opportunities for earnings management.In our model, the firm simultaneously chooses the bias it introduces into its pre-audited earnings and the quality of its auditor. We show that firms that choose...

This study examines the determinants and consequences of tax service provider choice among not-for-profit (NFP) organizations. Understanding how clients choose among professional services firms for tax services is important both because of the economic significance of tax service revenues to...

We show that a seemingly innocuous change to accounting policies - extending the filing period of financial statements during the Covid-19 crisis - increased late filers’ access to public guaranteed loans (PGLs) and reduced financial reporting quality (FRQ). We conjecture that, differently...

Audit firms and regulators have both commented extensively on the potential for new sources of data to transform the audit process. We examine whether information on social media could aid auditors’ going concern deliberations and find that more negative social media sentiment, measured using...

Banking industry has traditionally visualized audit as a profession driven by extensive interaction between accounting stakeholders, documented evidence based verification and validation and a lot of office desk driven activities.With the advent of the COVID-19 pandemic, the profession now...

Turkish abstract: Bu çalışmada iç ve bağımsız denetçiler arasındaki ilişkilerin, üst yönetimin desteğinin ve iç denetimin bağımsızlığının iç denetimin etkinliği üzerindeki etkisi araştırılmaktır. Geliştirilen modelin değişkenlerine dayalı olarak oluşturulmuş...

Benefit plan audits, a material but less understood public accounting service, represent a non-audit service that is “audit-related.” We explore the implications of benefit plan audits for the financial statement audit. We find that performing a benefit plan audit for a company significantly...