Table of contents
Audit fees and discretionary accruals: compensation structure effect
Fatima AlaliThe purpose of this paper is to examine the relationship between discretionary accruals (DAs) and audit fees and whether this relationship is affected by the chief financial…
External auditor characteristics and internal control reporting under SOX section 302
Nathaniel M. StephensThe purpose of this paper is to examine whether external auditor traits influenced the reporting of internal control deficiencies (ICDs) prior to SOX‐mandated audits, holding…
Perceptions of auditors and financial‐statement users regarding auditor independence in Bahrain
Jasim Al‐Ajmi, Shahrokh SaudagaranThe purpose of this paper is to investigate the perceptions of auditor independence between auditors, bank‐loan officers, and financial analysts in Bahrain.
Big 4 auditor affiliation and accruals quality in Bangladesh
M. Humayun Kabir, Divesh Sharma, Ainul Islam, Amirus SalatBangladesh is an emerging economy and international audit firms operate there through affiliated local audit firms. The Bangladesh audit market can be characterized as an…
Improving auditor effectiveness in assessing KYC/AML practices: Case study in a Luxembourgish context
Dieter De Smet, Anne‐Laure MentionThe purpose of this paper is to report on the suitability of an ISO standard to create an internal control assessment model, which effectively acts as a control system template…
ISSN:
0268-6902Online date, start – end:
1986Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Professor Jie Zhou