Purpose – The purpose of this study is to shed light on the threats to quality in mixed methods accounting research, wherein quantitative and qualitative approaches are combined in data collection, analysis and interpretation. Design – Our paper is framed according to the following three...

The minimization of cost is an important issue in the domain of continuous auditing (CA) research (Pathak, Chaouch amp; Sriram, 2005). This cited study of continuous audit of databases motivated us to work further and provide a general, complete and precise solution. In the present study, we...

In this study we conduct a field experiment to examine how qualifying an income-decreasing accounting change in years of strong financial performance affects user assessments of strategic reporting, current financial performance, and financial performance over the next three years (future...

A series of multi-group assessments of the structural model produced evidence that collusion was perceived as being the highest risk factor of all. The results for the 122 non-auditor respondents, drawn from the justice institutions, indicated that the direct links from opportunity (for fraud),...

We conduct an experiment with professional internal auditors and evaluate their performance and objectivity, measured as the extent to which they truthfully report the performance of other participants in a real-effort task. It has been suggested in the literature that incentive-based...

Auditing in an electronic world is different from auditing in a paper-based world. Our purpose in this study is to develop a theory of auditing behavior in the e-business environment. We collect data by interviewing auditors in the field and organize the data into three perspectives held by...