Motivated mainly by three streams of research on religiosity and accounting expertise, this study investigates the effect of religiosity and accounting expertise on audit report lag. Using a unique sample and pooled regressions, it finds that the religiosity of top leaders, for example, Chief...

Purpose – This paper aims to report the findings of semi‐structured interviews with management, external auditors and audit committee members in Malaysia concerning the role of the audit committee in resolving auditor‐client disagreements. Design/methodology/approach – An exploratory...

Purpose – This paper aims to report the findings of semi-structured interviews with management, external auditors and audit committee members in Malaysia concerning the role of the audit committee in resolving auditor-client disagreements. Design/methodology/approach – An exploratory case...

With the evolution of industrialization and the expansion of corporations, there has been much concern about the protection of “others” interest when taking business decisions. Others include the environment, different stakeholders, future generations and the corporation itself as an...