This theoretical paper studies the relation between tax audits and labour market outcomes (job creation and unemployment) in an economy that contemplates penalties for firms that evade taxes and rewards for firms that comply with tax rules. Intuitively, the simultaneous presence of penalty and...

Artificial Intelligence is an evolving area of research within the auditing and accounting community. It is the auditor’s responsibility to obtain appropriate and sufficient audit evidence based on vast datasets. Therefore, AI is essential for an auditor to derive a reliable decision....

Large accounting firms invest considerable resources into employee talent, yet we know little about whether, and when, such policies affect audit outcomes. Economic theory predicts policies that alter firm culture may be more impactful to organizational performance. Therefore, I investigate...

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:...

This study examines the investigation of accounting factors through audited financial statements in businesses by analyzing the qualified staff and investment in technology for sustainable profit. Therefore, the main goal is to analyze whether qualified staff and investment in technology affect...