Purpose The purpose of this paper is to explore: the actual usage of generalized audit software (GAS) features among Egyptian external auditors, through the technology acceptance model (TAM); how the conceptual complexity of GAS features impact its actual usage; and what factors influencing the...

Purpose: This study aims to provide a better understanding of the role of the Financial Reporting Council (FRC), as the unified regulator of the audit profession in the UK, in restoring public trust in audit profession in the UK. It further analyses the views of partners in the Big 4 audit...

A global response to COVID-19 pandemic has emerged issues related to stress and social restrictions. Thus, mental health is developed as a particular area of concern for policy-makers, corporate regulators and companies. Given that, mental health intersects with most, if not all, of the 17...

Purpose: This paper reviews the field of internal auditing (IA) post-Enron to develop insights into how IA research has developed, offer a critique of the research to date and identify ways that future research can help to advance IA. Design/methodology/approach: A structured literature review...