Search Results - subject_exact:"Financial audit"

Extraction-by-design : auditing infrastructures of datafication in babytracking apps

Pybus, Jennifer; Matheson, Katrina Nicole; … - 2026

Millions of parents across Europe use mobile baby-tracking applications. These digital aides generate intimate data sets by accessing sensitive information about (un)born babies, pregnancies, and family caregiving routines. Crucially, the tracking infrastructures embedded in these apps enable...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015618114

The role of corporate governance mechanisms, leverage, and financial distress for improving audit quality

Kalbuana, Nawang; Uzliawati, Lia; Taqi, Muhamad; … - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015614112

Modeling audit outcomes under information asymmetry : a game-theoretic analysis of delay and fees

Ünal Uyar, Güler Ferhan; Terzioğlu, Mustafa; Kaya, Neylan - 2026

This study models the auditor-client relationship as a strategic game shaped by two-sided information asymmetry and examines how this structure influences key audit outcomes, namely audit delay and audit fees, in Türkiye. Using a game-theoretic framework complemented by empirical analysis, the...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015614329

Information technology, public audits and the challenges for the state audit office of Vietnam

Phuong Thi Nguyen; Kend, Michael - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015615041

Ethical leadership as a catalyst for positive relationships : how fairness and trust encourage knowledge sharing in audit firms

Asadi, Hossein; Nassirzadeh, Farzaneh; Askarany, Davood - 2026

In knowledge-intensive professions such as auditing, positive workplace relationships are essential to effective performance. Yet, the specific mechanisms through which ethical leadership encourages critical, collaborative behaviours, such as knowledge sharing, remain underexplored. This study...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015615432

Do CEO characteristics impact the decision to hire external auditor with forensic accounting competencies? : evidence from Jordanian listed companies

Alshurafat, Hashem; Ananzeh, Husam; Al-Msiedeen, … - 2026

This paper aims to analyze whether chief executive officer (CEO) characteristics are linked with corporate decisions to hire external auditors with forensic accounting skills.The research explores how attributes such as CEO education, compensation, age and duality influence this corporate...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015616437

Adoption or resistance? : exploring generational attitudes toward blockchain in Jordanian audit firms

Odat, Shahed; Arabiat, Omar; Alshurafat, Hashem - 2026

Purpose - This study examines the determinants affecting the adoption of blockchain technology in Jordanian audit businesses, emphasizing age disparities among auditors. This study significantly contributes by analyzing generational differences in blockchain technology (BCT) uptake, offering...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015592511

Do small audit clients "pay the price" for audit partner busyness caused by acquisitions of large and new clients?

Jääskö, Jenni; Sahlström, Petri - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015597269

Optimal audit targeting with machine learning : evidence from Pakistan

Lacoste, Nicholas; Farooq, Zehra - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015619681

Factors affecting e-invoice fraud : evidence from Vietnam

Le, Xuan Truong; Nguyen, Hoang Tuan; Hang Thu Nguyen-Phung - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015625198

Going concern risk and bankruptcy outcomes associated with property, plant, and equipment intensity, impairment, and age

Deis, Donald Ray; Reynolds, J. Kenneth; Wertheim, … - 2026

Corporate management and their auditors are required to evaluate whether there is a risk that the company's ability to continue as a going concern is impaired. For fixed asset-intensive firms, however, regulatory inspections consistently identify problems with auditors' testing of property,...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015638923

Navigating ESG challenges : the role of chartered accountants in corporate sustainability

Garefalakis, Alexandros; Despoina, Kounali; Angelaki, … - 2026

ESG criteria have become central to corporate sustainability, reshaping governance, reporting, and the accounting profession. This study investigates how chartered accountants engage with ESG by combining micro-level survey evidence from Greece with macro-level bibliometric analysis of global...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015638930

Business strategy, audit risk, and auditor-client disagreement : evidence from Korea

Choi, Jihwan - 2026

This study examines the extent to which a firm's business strategy shapes its strategic and audit risk profiles, and whether these risk characteristics ultimately manifest as measurable auditor-client disagreements. Auditor-client disagreement is operationalized using a direct, disclosure-based...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015639071

Tax-haven investments and auditor choice : evidence from china

Wei, Zhihua; Kang, Wei; Huang, Xiaoyun; Li, Bo - 2026

We investigated the effect of direct investments in tax havens on firms' auditor choices and found that because tax-haven investments intensify agency problems and information asymmetry, firms tend to hire high-quality auditors to address these issues, with this tendency being stronger in firms...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015639217

Robo-advisory and auditing : internal and external controls

Farahani, Ahmad Hatamabadi; Nahidi, Narmin - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015651236

Audit quality characteristics and financial reporting quality among Jordanian small and medium enterprises : a PLS-SEM approach

Alshira'h, Ahmad Farhan - 2026

This study aims to examine the influence of geographical distance, social distance, auditor independence, technical quality, and process quality on the quality of financial reporting, providing a comprehensive understanding of the aspects that determine audit effectiveness. The research employs...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015653564

The impact of financial liberalization, political connection and audit quality on the cost of debt

Le, Ben; Reddy, Nischala; Nguyen, Phong; Moore, Paula Hearn - 2026

We study the effect of financial liberalization, political connections, audit quality and the interaction of these factors on the cost of debt using a dataset for Vietnam for the period 2007-2024. Our findings show that firms were able to borrow at a lower cost after financial liberalization due...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015653762

Applying total quality management and auditor size theories to audit quality : evidence from Tanzanian auditing firms

Chaula, Freddy; Chalu, Henry; Ambege, Paul - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015611466

Concentration on the market of audit services provided to publicly listed companies : evidence from Poland

Gad, Jacek - 2023

Paper's objectives: The main purpose of the article was to identify the level of concentration on the market of audit services provided to public companies listed on the Warsaw Stock Exchange. The additional aim of the article was to identify the level of rotation among companies providing audit...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014310099

Comparing innovative alternative assurance practices in emerging markets

Adebayo, Adeyemi; Ackers, Barry - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015547326

Credit default swaps, investor protection, and audit cost : international evidence

Akorsu, Patrick Kwashie - 2025

Credit Default Swap (CDS) trading alters equilibrium interactive monitoring of external corporate monitors due to a possible change in private lenders' incentive to monitor client firms. This study explores how audit fees change in response to CDS trade initiation on client firms and how this...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015485823

Certification bodies' interpretation and application of the ISO 19011 audit process guidelines

Sepeng, Thembekile Debora; Lourens, Ann; Van der Merwe, … - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015202665

Audit partner narcissism and audit reports readability : evidence from lead and review audit partners

Rajabalizadeh, Javad; Schadewitz, Hannu - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015207203

The impact of comment letters on audit fees : evidence from spillover effect

Wu, Wuqing; Zhang, Huixuan; Shan, Yuan George - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015371837

Audit Program on Artificial Intelligence (AI)-driven credit risk

De Palma, Valeria Anna; Di Maria, Alessandro; Foschini, … - 2025

From an Internal Audit perspective, the integration of Artificial Intelligence (AI) into credit risk modelling through Machine Learning (ML) algorithms presents significant challenges due to the complexity and multidimensional nature of these models. While AI enhances predictive performance and...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015373726

Returnee CEO and audit fees

Tawiah, Vincent; Borgi, Hela; Usman, Muhammad; … - 2025

We examine the relationship between returnee chief executive officers (CEOs) and audit fees in China using robust econometric modeling with 25,630 firm-year observations between 2008 and 2020. A returnee CEO is a Chinese CEO who has previously worked or studied outside mainland China. Consistent...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015374228

The aggregate release of third-party online sales data and audit quality improvement

Chen, Ning; Fang, Junxiong - 2025

Corporate online sales data are embedded with high informational value. Focusing on auditors who are concerned about information quality, this paper systematically tests the governance effect of releasing third-party online sales data on audit quality. Using the first aggregate release of online...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015374253

The implementation of the KAM reforms in Saudi Arabia : stakeholder perspectives on the audit expectations gap

Al Qahtani, Saeed; Duc Hong Thi Phan; Kend, Michael; … - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015375222

The impact of combating bribery and corruption report assurance on financial analysts' decisions

Quick, Reiner; Yalçın, Neriman - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015375232

PCAOB inspection deficiencies and future financial reporting quality : do the types of deficiencies matter?

Constance, Patience; Lennox, Clive; Li, Chan - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015376026

Leadership ability : labor market outcomes, organizational benefits, and talent management in the auditing profession

Dong, Ting; Kallunki, Juha-Pekka; Nilsson, Henrik; … - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015376027

The consequences of expanded audit reports for small and risky companies

Gutierrez, Elizabeth; Minutti-Meza, Miguel; Tatum, Kay W.; … - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015376052

The ethical CPA : journal of accountancy letters to the editor

Saxton, Gregory D.; Rahaman, Abu Shiraz; Neu, Dean; … - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015330324

Impact of audit assurance on the quality of sustainability reporting

Grommes, Alexander - 2025

The subject of sustainability reporting is becoming increasingly important. In consequence of the implementation of the Corporate Sustainability Reporting Directive, a substantial number of companies will be required to have their sustainability reports audited beginning from financial year...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015330764

Reporting control deficiencies in repeat internal audit engagements

Favere-Marchesi, Michael - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015332177

The role of public auditing in delegated governance

Leixnering, Stephan; Höllerer, Markus A.; Polzer, Tobias; … - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015333603

The impact of joint provision of audit and tax services on the advice of tax professionals

Mescall, Devan; Schmidt, Regan N. - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015333687

Auditors' intention to use blockchain technology and TAM3 : the moderating role of age

Hamadeh, Amir Hasan; Nouraldeen, Rasha Mohammad; … - 2025

The purpose of this study is to examine the effect of the two determinants of the technology acceptance model (TAM3), perceived ease of use (PEOU), and perceived usefulness (PU) on auditors' intention to adopt and use blockchain technology (BT) in Lebanon. This study also aims to investigate the...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015337363

Measuring an audit quality climate among employees

Kritzinger, Johanna Alida; Barac, Karin - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015337374

Auditing standards and the persistence of the audit expectations gap : evidencing the absence of French "exceptionalism"

Jedidi, Imen; Humphrey, Christopher - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015337376

Are there audit fee premiums for client portfolio management?

Taylor, Stuart D. - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015337391

The Big 4 effect for new audit services : the case of the Danish COVID-19 fixed-cost business-support scheme

Holm, Morten; Johansen, Thomas Riise - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015337397

Fresh-look effect of audit firm and audit partner rotations? : evidence from European key audit matters

Federsel, Florian Philipp - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015337398

Key drivers of cybersecurity audit effectiveness : a neo-institutional perspective

Vuko, Tina; Slapničar, Sergeja; Čular, Marko; … - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015337400

Pricing the audit risk of innovation : intangibles and patents

Zhang, Daqun; Deis, Donald R.; Hsu, Hsiao-Tang - 2025

The economic literature documents that the investment rate in intangible assets, including intellectual property (IP), has far outpaced that of tangible assets for several decades. In this context, our research delves into the impact of self-created intangible assets on the auditor's risk...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015338291

Auditors as idealists? : climate change, EU sustainability regulation, and the efficacy of assurance

Jørgensen, Olivia Norma - 2025 - First edition

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015192969

Behind closed doors : unveiling earnings management in private subsidiaries of public firms

Priyesh, V. P.; Lukose P. J., Jijo - 2025

Purpose - This study examines the earnings quality of private-subsidiary firms using a large sample data from India. Design/methodology/approach - The impact of parent-subsidiary relationship on earnings quality is examined using two common proxies. Findings are robust to alternative research...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015198302

Board members' outside directorships and the demand for audit quality : large sample evidence from private firms

Alexeyeva, Irina - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015359127

Auditor industry expertise and the predictive power of the deferred tax valuation allowance

Axelton, Zhuoli; Gramlich, Jeffrey D.; Harris, M. Kathleen - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015387014

Does options trading affect audit pricing?

Ali, Muhammad Jahangir; Balachandran, Balasingham; Huu … - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015395058