This study investigates auditors' reactions to a new audit support system that was designed by a Big-4 firm as a response to a stricter regulatory regime. The system's features guide audit teams to comply with the firm's methodology and auditing standards. Understanding auditors' reactions is...

Objective –The emergence of the ASEAN Single Window has triggered the need for higher audit quality in ASEAN countries, including Indonesia. A recent study conducted in Indonesia reveals that the reputation of auditing firms, as rated by clients and users, and auditor's competence, as rated by...

This study examines whether audit partners suffer a reputation penalty following a going-concern opinion (GCO) reporting failure, either a Type I or a Type II error. A Type I error occurs when a partner issues a GCO to a client that does not go bankrupt in the next year, while a Type II error...

Objective - This paper aims to obtain empirical evidence about the influence of specialized auditors, audit tenure, audit committee, board independence, ownership concentration, and auditor quality on audit report lag in Indonesian manufacturing firms.Methodology/Technique - The population is...

This study examines the impact of considering key audit matters (KAM) on auditor judgment performance. This study uses a 2×2 between-subjects experiment based on a goodwill impairment testing case with 73 auditors. The two independent variables KAM consideration (present vs. absent) and client...

Egypt has a unique and complex audit market in which companies could use multiple audit mechanism through which a company can engage more than one audit firm to verify same financial statements. This mechanism could be conducted through joint audits or dual audits. Joint audits could be...

I investigate the effects of a financial statement audit on the governance practices of organizations. I find that obtaining an audit causes organizations to implement governance mechanisms such as conflict-of-interest policies, whistleblower policies, and formal approval of the CEO's...

This study aims to identify the main determinants of audit failure and contribute to the current debate raised by recent European Union regulation on auditor's tenure and economic policies to prevent impairment of auditor's independence. We approach audit failure through auditing enforcement...