Purpose Computer-assisted audit techniques (CAATs) are used by auditors to automate some of their tasks. Since most transactions in accounting are computerized, auditing of accounting data follows this process as well. During the last two decades, many studies on technology acceptance have been...

Over the last decades, research on the relationship between audit committees (ACs) and audit fees (AFs) has been increasing. Although numerous scholars have studied this topic, to the best of our knowledge, there is no systematic literature review (SLR) that provides a synthesized state of...

This study’s purpose is to examine whether providing prior consulting services influences internal auditors’ subsequent assessments when providing assurance services to assist management in its assessment of internal control over financial reporting. A behavioral experiment is used, with...