This paper proposes a contribution of joint audit to audit quality through the mitigation of cognitive bias during the audit process, a potential largely overlooked in the prior literature. With reference to social and psychological factors impacting the quality of auditor hypothesis formation...

This paper is a case study-based investigation of aspects of the current paradigmatic approach to ‘good' corporate governance with its focus on the interlinked roles of internal control and risk management procedures, internal audit and external audit, overseen and co-ordinated by a formal...

The concept and notion of auditor independence has been of key importance to the audit profession, and to the variety of stakeholders who rely upon the work of auditors, for more than one hundred and fifty years. This contribution seeks to bring forward a number of the issues which underpin the...