Audit fees are deemed as one of the factors that might influence the perceptions of public toward external auditors …. The problem statement concentrated if there is a significant relationship between audit fees and audit quality through the … mediators: total assets, origin of company, audit-firm size, complexity of operation in a company and auditor industry based on …

, also regarding the work of Internal Audit. In particular, the spatial and personnel distance from operational activities … due to lockdown and home office raise the question of whether these serious changes in the audit environment have possibly … also changed the audit risk. This paper attempts to address this question using the Audit Risk Model (ARM) and a survey of …

The present study aims to realize and become more familiar with the impact and the functions of audit committee and its … study indicate a positive and significant impact of audit committee characteristics, except audit independency which … to other conducted studies lies in the simultaneous evaluation of audit committee characteristics and change of auditor …

We examine whether tax audit regimes become more efficient if (i) there are audited financial statements and (ii) tax … auditors have access to the internal statutory audit report revealing information about statutory audit adjustments. Our … ambiguous effect, and for mediumpowered tax auditor incentives and firms that place a high weight on book income, tax audit …

In this study, the effects of key audit matters (KAMs), one of the measures recently introduced to improve accounting …, auditors should publicly disclose key audit matters that had been internally judged in the past. In cases where these are …

Auditors' propensity to issue Going Concern Audit Reports (GCARs) is one of the proxies often used for audit quality … and practice. In theory, higher-quality auditors make fewer audit errors; they are more likely to issue GCARs to clients … proxy for audit quality and finds that different samples and different models yield different determinations of auditor …

Audit firms need to provide high quality audits but they also need to please their clients. We argue that these …) reviewers and audit engagement partners. We predict that EQ reviewers monitor audit quality more closely when they hold greater … the associations between audit adjustments and partner equity ownership are: 1) significantly positive for EQ reviewers, 2 …

is promoted through external audit and the activities of independent enforcement bodies. To address this deficiency, we … calculate measures of the quality of public company audits (AUDIT) and the degree of accounting enforcement activity (ENFORCE …