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The Turnover, Retention, and Career Advancement of Female and Racial Minority Auditors : Evidence from Individual LinkedIn Data

Ahn, Jaehan; Hoitash, Rani; Hoitash, Udi; Krause, Eric - 2023

subsequent career paths of diverse individuals in public accounting – namely women and racial minority groups (Asian, Black, and …

Persistent link: https://www.econbiz.de/10014344211

Factors affecting the professional skepticism of independent auditors in Viet Nam

Ta Thu Trang; Doan Thanh Nga; Pham Duc Cuong; Hoai Nam Tran - In: Cogent business & management 9 (2022) 1, pp. 1-18

The study investigates the key factors affecting the professional skepticism of independent auditors in Vietnam. The factors that are studied in this research include knowledge and experience, workload, time pressure, and incentives that affect professional skepticism of independent auditors....

Persistent link: https://www.econbiz.de/10014429043

Artificial Intelligence Technologies within the Risk-based Audit Approach – A Categorization and Classification Method –

Föhr, Tassilo Lars - 2023

Artificial Intelligence is an evolving area of research within the auditing and accounting community. It is the auditor … Artificial Intelligence (AI) within the auditing and accounting literature, this study follows the methodology of Design Science … classification of AI within the auditing and accounting profession …

Persistent link: https://www.econbiz.de/10014255878

Involvement of Component Auditors in Multinational Group Audits : Determinants, Audit Quality, and Audit Fees

Carson, Elizabeth; Simnett, Roger; Thuerheimer, Ulrike; … - 2023

We study what determines the involvement of component auditors in multinational enterprise (MNE) group audits and the association with audit quality and audit fees. Using unique Australian disclosures of group audit fees paid to the principal and component auditors, we first document that MNE...

Persistent link: https://www.econbiz.de/10014260547

How do Audit Committees Support Audit Engagement Teams and Encourage Professional Skepticism? A Survey and Experimental Evidence

Brazel, Joseph F.; Gold, Anna; Leiby, Justin; Schaefer, … - 2023

We explore how audit committees (ACs) support audit engagement teams and whether AC support can improve auditors’ professional skepticism. We first survey audit practitioners and find that AC support is multidimensional, varies between engagements, and often is not communicated to the entire...

Persistent link: https://www.econbiz.de/10014265469

Does Client Acquisition Impair the Objectivity of Engagement Partners and Engagement Quality Review Partners?

Chan, Ian; Duh, Rong-Ruey; Tan, Hun-Tong - 2022

We conduct two experiments using experienced audit partners as participants to investigate whether engagement partners’ involvement in the client acquisition process as the contact partner can influence their subsequent audit judgments, and whether the engagement quality review partner’s...

Persistent link: https://www.econbiz.de/10014241846

Do U.S. Investors Value Foreign Component Auditors?

Chen, Bingyi; Conaway, Jenelle - 2022

corporations (MNCs) using two sets of Public Company Accounting Oversight Board (PCAOB) international regulatory events. We find …

Persistent link: https://www.econbiz.de/10014244905

Auditor Use of Benchmarks to Assess Fraud Risk : The Case for Industry Data

Brazel, Joseph F.; Jones, Keith L.; Lian, Qiyang - 2021

Fraud detection is among the highest priorities for the accounting profession, standard setters, regulators, and …

Persistent link: https://www.econbiz.de/10013251430

Did COVID-19 increase the risk of internal auditing?

Westhausen, Hans-Ulrich - In: Economic review : journal of economics & business 20 (2022) 2, pp. 79-95

For about three years now, the COVID-19 pandemic has kept the global economy on tenterhooks. Although the pandemic has now been declared "over", the consequences of this mega-example of disruptive developments are still being felt everywhere, also regarding the work of Internal Audit. In...

Persistent link: https://www.econbiz.de/10014466535

International Financial Reporting Standards- an Emerging Market Perspective

Chukwunedu, Okaro Sunday - 2011

for some countries, lack of accounting and legal infrastructure in some emerging countries, the structure of IASB itself …

Persistent link: https://www.econbiz.de/10013118980