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Reportable irregularities and audit quality : insights from South Africa

Maroun, Warren - In: Accounting forum : advancing the interdisciplinary and … 39 (2015) 1, pp. 19-33

Persistent link: https://www.econbiz.de/10010510774

An analysis of key audit matter disclosures in South African audit reports from 2017 to 2020

Ecim, Dusan; Maroun, Warren; Duboisée de Ricquebourg, Alan - In: South African journal of business management 54 (2023) 1, pp. 1-14

Purpose: The aim of this study was to analyse the key audit matters (KAMs) being reported in South Africa by assessing 356 Johannesburg Stock Exchange (JSE)-listed entities' audit reports from 2017 to 2020, which entailed 1424 audit reports and 2903 KAM disclosures. Design/methodology/approach:...

Persistent link: https://www.econbiz.de/10014234904

Audit firm executives under pressure : a discursive analysis of legitimisation and resistance to reform

Harber, Michael; Maroun, Warren; Duboisée de … - In: Critical perspectives on accounting : an international … 97 (2023), pp. 1-22

Persistent link: https://www.econbiz.de/10014458971

How do auditor rotations affect key audit matters? : archival evidence from South African audits

Duboisée de Ricquebourg, Alan; Maroun, Warren - In: The British accounting review : the journal of the … 55 (2023) 2, pp. 1-19

Persistent link: https://www.econbiz.de/10014284667

How auditors identify and report key audit matters - an organizational routines perspective

Maroun, Warren; Duboisée de Ricquebourg, Alan - In: The British accounting review 56 (2024) 2, pp. 1-17

Persistent link: https://www.econbiz.de/10015062192