Table of contents
The utilisation of generalized audit software (GAS) by external auditors
Aidi Ahmi, Simon KentGeneralized audit software (GAS) is the tool use by auditors to automate various audit tasks. As most accounting transactions are now computerized, auditing of accounting data is…
7599
The current status of greenhouse gas reporting by Chinese companies: A test of legitimacy theory
Choi Ieng Chu, Bikram Chatterjee, Alistair BrownThe purpose of this paper is to investigate the factors driving greenhouse gas reporting by Chinese companies.
3926
Exploration of skepticism, client‐specific experiences, and audit judgments
Velina PopovaThe purpose of this paper is to examine how levels of trait professional skepticism (i.e. professional skepticism based on personal traits) and different experiences with a…
4704
SEC enforcement releases and audit fees
Abhijit Barua, Antoinette L. SmithThe purpose of this study is to examine whether firms subject to an SEC enforcement action experience audit fee premiums in subsequent years.
1443
ISSN:
0268-6902Online date, start – end:
1986Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Professor Jie Zhou