Table of contents
Do auditors assess inherent risk as if there are no controls?
Timothy C. Miller, Michael Cipriano, Robert J. RamsayThe purpose of this paper is to examine whether auditors interpret the risk of material misstatement (RMM) in accordance with current standards' definition of inherent risk (IR)…
5134
Enhancing auditors' performance: The importance of motivational factors and the mediation effect of effort
Takiah Mohd Iskandar, Ria Nelly Sari, Zuraidah Mohd‐Sanusi, Rita AnugerahThe purpose of this study is to examine the mediating effect of effort on the relationship between both accountability pressure and self‐efficacy, and auditors' performance.
2909
Client satisfaction and usefulness to external stakeholders from an audit client perspective
Peter Öhman, Einar Häckner, Dag SörbomThe purpose of the paper is to develop, test, and improve a structural equation model (SEM) of client satisfaction with the audit, and of client perception of the usefulness of…
4031
Indicators of audit fees and fraud classification: impact of SOX
Mary Jane Lenard, Karin A. Petruska, Pervaiz Alam, Bing YuThe purpose of this paper is to compare the effect of corporate governance variables and fraud litigation on audit fees both before and after the implementation of the…
2423
ISSN:
0268-6902Online date, start – end:
1986Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Professor Jie Zhou