Purpose – This is a theme editorial written exclusively by the guest editor for this special issue. This opinion piece demonstrates the impact of technology convergence on the internal control mechanism of an enterprise. It is important for an auditor to be aware of the security hazards faced...

The security of e‐commerce is a serious concern of all the major players in the digital business arena who rely heavily on distributed processing in their routine daily operational chores. The security breaches and the related frauds have cost billions of dollars to the businesses and the...

Auditors provide high assurance to executives amidst information and database risk. A framework is provided for auditors within cyber entities. The categories of e‐commerce, business‐to‐business, business‐to‐customers and mobile commerce use different core technologies. The common...

Purpose – The exponential growth in corporate reporting on the internet has created numerous opportunities and challenges for the accounting and auditing profession, and regulators. This study aims to examine internet reporting practices of companies in Malaysia for the purpose of exploring...

Purpose – Computer assisted audit techniques (CAATs) encompass a range of computerized techniques that internal and external auditors use to facilitate their audit objectives. One of the most important CAATs is generalized audit software (GAS), which is a class of packaged software that allows...

Purpose – In the current global economy, the survival of an insurance company depends on its ability to respond to the customer demands. One of the demands of customers is efficient settlement of insurance claims. All insurance companies face the conflicting goals of authenticating claims and...

Purpose – The purpose of this paper is to examine whether client‐specific litigation risk affects the audit quality differentiation between Big N and non‐Big N auditors. Specifically, the authors examine whether higher quality audits of Big N auditors relative to non‐Big auditors is more...

Purpose – The purpose of this study is to investigate the interaction effect of auditor industry specialization and board governance on earnings management. This study examines whether board independence is more or less effective in constraining earnings management for firms audited by...

Purpose – The purpose of this study is to investigate the effectiveness of independent audit committees in constraining real earnings management. This study examines the relationships between audit committee characteristics and real activities manipulation. Design/methodology/approach – US...