We examine the relative importance of audit firm-level versus audit partner-level styles in key audit matter (KAM) outcomes. We define style as stable within-firm (partner) similarities and between-firm (partner) differences in KAM reporting over time and across clients and industries with...

The study investigated audit committee attributes and audit report lag of quoted industrial firms in Nigeria. This study adopted the ex-post facto design in which secondary data were collected from the NSE factbook and financial reports published by selected quoted companies covering eight (8)...

Continuous audit has presently been adopted by many public and private firms, despite different adoption levels (PwC, 2006; Vasarhelyi et al., 2012). Implementations of continuous monitoring and audit on government procurement analysis are rare, even though wastes and abuses easily occur during the...

We investigate how overlapping activities of bank regulators and supervisors and bank auditors influence banks' internal control quality, auditor-client contracting (audit fees and audit effort), and financial statement reliability. Using material weaknesses in internal controls as a proxy for...

Conventional wisdom suggests that audit risk disclosure improves the quality of audited financial reports because the disclosure reduces information asymmetry between investors and companies. In contrast, we show that audit risk disclosure provides companies with another channel to influence...

Recent research challenges the notion that the Big 4 auditors provide a higher quality audit relative to non-Big 4 and suggests that the Big N effect could be due to self-selection. We contribute to this debate by controlling for pre-audit earnings quality, an important omitted variable in prior...

Auditors' propensity to issue Going Concern Audit Reports (GCARs) is one of the proxies often used for audit quality. Although this propensity is a distinguishing characteristic of auditors, it does not indicate quality according to both theory and practice. In theory, higher-quality auditors...

Internal control over financial reporting (ICFR) audits have been the subject of intensive examination by the Public Company Accounting Oversight Board (PCAOB) and researchers, and the SEC has signaled ongoing interest in the monitoring of ICFR. However, the process through which auditors make...

Objective - This paper aims to obtain empirical evidence about the influence of specialized auditors, audit tenure, audit committee, board independence, ownership concentration, and auditor quality on audit report lag in Indonesian manufacturing firms.Methodology/Technique - The population is...

Forensic audit is considered to be an application of methodologies and technologies by an independent entity used to obtain a detailed understanding of the underlying economic risks facing an organization. Forensic audit services can significantly help in the detection, prevention as well as...