Multiple, complementary explanations have been developed to explain audit demand. Substantial evidence exists for these explanations in the private sector, but they have been explored to a lesser extent in the public sector. The authors assess the extent to which these explanations for the value...

Objectives: This report examines the main audit issues raised in the audit reports from the financial audit of the Government financial statements for the most recent three years in 20 PASAI countries and states. It also examines management letters or internal control recommendations, and is...

This study examines the role of an individual auditor's cognitive ability in delivering high-quality audits. Our results from analyzing archival data from Sweden show that audit partners' IQ scores obtained from psychological tests are positively associated with going-concern audit reporting...