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Impact of auditor characteristics and COVID-19 pandemic on KAMs reporting

Hegazy, Mohamed Abdel Aziz; El-Haddad, Rasha; … - In: Managerial auditing journal 37 (2022) 7, pp. 908-933

Persistent link: https://www.econbiz.de/10013407329

Impact of COVID-19 pandemic on auditors’ responsibility : evidence from European listed companies on key audit matters

Hategan, Camelia-Daniela; Pitorac, Ruxandra-Ioana; … - In: Managerial auditing journal 37 (2022) 7, pp. 886-907

Persistent link: https://www.econbiz.de/10013407324

Auditors' response to regulators during COVID-19 : disclosures of key audit matters

Rainsbury, Elizabeth; Bandara, Saman; Perera, Ahesha - In: Asian review of accounting 31 (2023) 1, pp. 42-56

Persistent link: https://www.econbiz.de/10014230228

Standard of innovation in auditing

Curtis, Emer; Humphrey, Christopher; Turley, W. Stuart - In: Auditing : a journal of practice & theory 35 (2016) 3, pp. 75-98

Persistent link: https://www.econbiz.de/10011553060

Audit exemption for small and medium enterprises : perceptions of Malaysian auditors

Hasnah Haron; Ishak Ismail; Yuvaraj Ganesan; Hamzah, … - In: Asian Academy of Management journal : AAMJ 21 (2016) 2, pp. 153-182

Persistent link: https://www.econbiz.de/10011665572

An analysis of key audit matter disclosures in South African audit reports from 2017 to 2020

Ecim, Dusan; Maroun, Warren; Duboisée de Ricquebourg, Alan - In: South African journal of business management 54 (2023) 1, pp. 1-14

Purpose: The aim of this study was to analyse the key audit matters (KAMs) being reported in South Africa by assessing 356 Johannesburg Stock Exchange (JSE)-listed entities' audit reports from 2017 to 2020, which entailed 1424 audit reports and 2903 KAM disclosures. Design/methodology/approach:...

Persistent link: https://www.econbiz.de/10014234904

Audit-firm profitability : determinants and implications for audit outcomes

Chen, Jeff Zeyun; Elemes, Anastasios; Hope, Ole-Kristian; … - In: The European accounting review 33 (2024) 4, pp. 1369-1396

Persistent link: https://www.econbiz.de/10015052516

Research on factors affecting organizational structure, operating mechanism and audit quality : an empirical study in Vietnam

Phan Thanh Hai; Chuc Anh Tu; Le Duc Toan - In: Journal of business economics and management 20 (2019) 3, pp. 526-545

This research aims to determine factors affecting and the level of their influence on organizational structure, operating mechanism and audit quality in the Vietnamese market. In this paper, the methodology used by the authors is mixed method. Combination of the qualitative research method and...

Persistent link: https://www.econbiz.de/10012175758

Auditors' work in times of COVID-19 outbreak : two questionnaire surveys in Tunisia

Damak, Sana Triki - In: EuroMed journal of management : EMJM 4 (2022) 2, pp. 104-123

Persistent link: https://www.econbiz.de/10013187826

Introduction: research forum on COVID-19 : implications for audits and the audit profession

Agoglia, Christopher P.; Krishnan, Jayanthi - In: Auditing : a journal of practice & theory 41 (2022) 1, pp. 1

Persistent link: https://www.econbiz.de/10013190451

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