Internal control weaknesses influence audit fees and audit risk, making their remediation a crucial aspect of corporate governance. While prior research focuses on auditors, this study examines the corporate perspective, analyzing how the remediation of internal control weaknesses affects audit...

This study aims to investigate how sustainable innovation (SI) influences the relationship between internal audit effectiveness (IAE) and sustainability auditing (SA) practices in Libya's public sector, providing valuable insights into its implications for public finance governance and financial...

The relevance of the topic was due to the fact that in the context of economic instability, cash audit is becoming a key tool for monitoring the effectiveness of enterprise financial resources management, given their high liquidity and complexity of accounting. The aim of the study was to...

Background: There is an expanding body of research on the relationship between auditor gender and earnings management, based on the assumption that female auditors possess specific innate characteristics relevant to external audit quality. Objectives: To further existing knowledge, this study...

One important factor for those who use financial reports to make decisions is the timing of an audit report's distribution in the capital markets. The effectiveness of capital markets may suffer from protracted delays in the release of the audit report. In this context, this study investigates...

In this paper we model the interaction between an auditor and a client firm. The client firm’s manager can either report truthfully or commit fraud. The auditor needs to plan a two stage audit that allows to detect fraud. In the first stage an AI tool is employed that provides a signal about...

This research investigates the key determinants that drive auditors' intentions to adopt big data analytics (BDA) technology in audit practices in the public sector with a focus on the Indonesian Supreme Audit Agency (SAA). This research also examines the effect of adopting the BDA technique in...

This study investigates the evolution of internal auditing within the Greek public administration, with a specific focus on Local Self-Government Institutions (LSGIs) and the role of the Hellenic Court of Audit. It examines the transition from traditional preventive financial control toward a...

The transition to digital business systems has revolutionized organizational operations, driven by the integration of advanced technologies such as artificial intelligence (AI). This integration indicates a shift, redefining traditional practices and enhancing efficiency across diverse sectors...

Audit practice is a team effort led by signing auditors. We examine the impact of the heterogeneity of signing auditors' audit-firm serving experiences on the disclosure of key audit matters (KAMs). Auditors with more heterogeneous serving experiences demonstrate more adequate KAM disclosure, as...

To improve the usefulness of audit opinions, on 23 March 2021, the China Securities Regulatory Commission mandated that auditors disclose overall quantitative materiality of consolidated financial statements in special explanations of modified audit opinions. This paper selects Chinese A-share...

The purpose of this study was to trace the evolution of audit opinion research and identify research gaps that require the future investigation. Data was collected from Scopus and Dimension sources and then filtered by criteria so that the total final data analyzed bibliometrically was 709 over...