Since 2003, French auditors must disclose justifications of assessments (JOAs) in expanded audit reports. Like critical audit matters recently introduced in the US and key audit matters introduced by international standard setters, the purpose of JOAs is to enhance the informative value of audit...

Timeliness in financial reporting is so important that it is mentioned in accounting conceptual framework as a qualitative characteristics of accounting information. In this research, I try to consider a new attitude in accounting research in the field of audit report lag and audit fees. So the...

It is hard to deny that the last two decades have witnessed an ‘audit explosion.' Increasingly, Supreme Audit Institutions in most counties are allocating greater share of their resources for Performance Auditing of government entities. However, this paper finds that serious academic work...

We've approached the modern audit's condition in Kazakhstan by reestablishing the history of its development since inception. We've analyzed the problems of IFRS adoption, compared them to the developed region's (Germany) ones. We've concluded that the need for convergence grew from evolution...

Are audit partners rewarded for the revenues they generate by selling consulting services? The question is relevant because of the concern that audit firms have focused on consulting services that are more lucrative and have higher margins than auditing, and that the profit orientation may have...

This study aims to examine the effect of corporate governance mechanisms on audit reporting. Whereas the specific purpose of this study was to investigate the impact of the number of audit committees, the role of independent (non-executive) board members, institutional ownership, and ownership...

We analyze whether and how mandatory audit partner rotation affects the audit adjustments for the rotated partner’s remaining clients. We argue mandatory audit partner rotation can affect audit production of remaining clients through two channels. First, it can cause audit partners to acquire...

The aim of this paper is to analyze how effective internal audit of cybersecurity is. We developed a Cybersecurity Audit Index composed of three dimensions (planning, performing and reporting) to address this question. We hypothesize that CSA effectiveness is positively related to cyber risk...

We use the unique economic, legal, and political landscape of China to examine the impact of auditors on the incidence and consequences of accounting fraud. In particular, we examine whether large audit firms reduce the incidence of financial statement fraud in China, an emerging market in which...