Purpose – To highlight the pressures that the auditors would face in the era of globalisation and the challenges they … audit fraud, true and fair view interpretation, auditor independence and role of internal auditors. Further, ideas have also … the audit pioneers, Andersens. This is one of the causes of audit fraud and it is also seen that as the auditors face an …

sample consists of 772 firm-year observations from Sweden where the ownership patterns are highly concentrated. The … significantly positively related to the level of outside consulting services purchased from non-incumbent auditors. Together, these … affect both client firms' purchases of NAS and the level of outside consulting services purchased from non-incumbent auditors …

/methodology/approach – The study is based on a field survey of financial auditors employed by audit firms operating in Sweden. Findings – The …

personal introspection (CPI) of a long‐term stay in Sweden, during a university exchange program. The utilization of old …

sample consists of 772 firm‐year observations from Sweden where the ownership patterns are highly concentrated. The … significantly positively related to the level of outside consulting services purchased from non‐incumbent auditors. Together, these … affect both client firms' purchases of NAS and the level of outside consulting services purchased from non‐incumbent auditors …

/methodology/approach – The study is based on a field survey of financial auditors employed by audit firms operating in Sweden. Findings – The …