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Digital transformation in Vietnam : the impacts on external auditors and their practices

Phuong Thi Nguyen; Kend, Michael; Dung Quang Le - In: Pacific accounting review 36 (2024) 1, pp. 144-160

Persistent link: https://www.econbiz.de/10015127391

The perceived motivations behind the introduction of the law on external audit in Vietnam

Nguyen Phuong Thi; Kend, Michael - In: Managerial auditing journal 32 (2017) 1, pp. 90-108

Persistent link: https://www.econbiz.de/10011648179

The challenges facing Vietnamese accountants and auditors with the adoption of emerging technologies

Thuy Thu Nguyen; Nguyen, Lan Anh; Kend, Michael; Van … - In: Handbook of Big Data and Analytics in Accounting and …, (pp. 41-63). 2023

Persistent link: https://www.econbiz.de/10013555510

Translating audit materiality in disclosure : competing logics and different outcomes in Australia and New Zealand

Kend, Michael; Nguyen, Lan Anh - In: Critical perspectives on accounting : an international … 95 (2023), pp. 1-17

Persistent link: https://www.econbiz.de/10014435043

The CLERP 9 audit reforms : benefits and costs through the eyes of regulators, standard setters and Audit service suppliers

Houghton, Keith A.; Kend, Michael; Jubb, Christine - In: Abacus : a journal of accounting, finance and business … 49 (2013) 2, pp. 139-160

Persistent link: https://www.econbiz.de/10009769229

Materiality in the context of audit : the real expectations gap

Houghton, Keith A.; Jubb, Christine; Kend, Michael - In: Managerial auditing journal 26 (2011) 6, pp. 482-500

Persistent link: https://www.econbiz.de/10009270398

Competition issues in the market for Audit and assurance services : are the concerns justified

Kend, Michael; Houghton, Keith A.; Jubb, Christine - In: Australian accounting review 24 (2014) 4, pp. 313-320

Persistent link: https://www.econbiz.de/10010510325

Statutory audits in Europe : latest reforms and future challenges

Kend, Michael; Leoni, Giulia; Florio, Cristina; Gaia, Silvia - 2023

Introduction -- Institutional setting and audit regulation in Europe -- New audit reports : improving informational content and value -- Mandatory auditor firm rotation (MAFR) : perceived benefits and costs -- Restrictions and caps on non-audit work : challenges and response strategies -- Audit...

Persistent link: https://www.econbiz.de/10014417800

Key audit risks and audit procedures during the initial year of the COVID-19 pandemic : an analysis of audit reports 2019-2020

Kend, Michael; Nguyen, Lan Anh - In: Managerial auditing journal 37 (2022) 7, pp. 798-818

Persistent link: https://www.econbiz.de/10013407307

The emergence of audit data analytics in existing audit spaces : findings from three technologically advanced audit and assurance service markets

Kend, Michael; Nguyen, Lan Anh - In: Qualitative research in accounting & management 19 (2022) 5, pp. 540-563

Persistent link: https://www.econbiz.de/10013454843