Purpose:We explore the application of the business risk audit (BRA) approach within non-Big-4 audit firms, in the United States, United Kingdom and Canada. We focus on the motivation for adopting this approach for non-Big-4 audit firms in the three countries, and the advantages, disadvantages...

This paper aims to explore external auditors' perception of the use of artificial intelligence (AI) in the United Arab Emirates (UAE). It investigates whether there is a perception among external auditors toward the contribution of AI to audit quality. It also aims to test whether the perception...