Purpose – The primary research question of this study is to what extent auditors comply with auditing standards once they encounter fraud and whether compliance is associated with particular fraud characteristics (i.e. material versus immaterial fraud, management versus employee fraud,...

While the audit reporting debate has a long history, a number of recent regulatory initiatives and policy reviews increase the likelihood of change in this area. The purpose of this study is to use this momentum and examine whether there is consensus between audit report users and auditors with...

This study examines whether accruals models' performance, in terms of predictive accuracy and power to detect earnings management, varies across strongly heterogeneous samples, such as different countries. We analyse the performance of two accruals estimation models, that is, the Modified Jones...

This study examines factors which affect the career advancement of university-educated as well as non university-educated Dutch auditors. Career advancement is measured in terms of promotion to partner and promotion velocity. The explanatory variables are education, age at qualification, audit...

Auditing is claimed to have become more and more a global discipline. As a result of the expansion of the international audit firm networks, and the proliferation of International Standards on Auditing, differences between national auditing practices seem to have diminished. Surprisingly,...

The central issue in this paper is the creation of an internal market for audit services within the European Union (EU). It provides an analysis of the impact of differences between national auditing regulations on intra-EU trade in audit services. To that end, the paper distinguishes three...