Table of contents
Key audit matters: did IAASB unravel the knots of confusion in audit reports decisions?
Mohamed Abdel Aziz Hegazy, Noha Mahmoud KamareldawlaThis study aims to investigate how external auditors properly classify the requirements of ISA 701 for key audit matters (KAM) compared with an emphasis of matter or other matters…
1130
Economic theory and social pressure: audit committee director departures in India
R. Narayanaswamy, K. Raghunandan, Dasaratha V. RamaThis study aims to examine the resignations of Indian audit committee directors after a systemic shock (failure of Satyam Computer Services Ltd.).
324
The effect of engagement partner workload on audit quality
Yun Cheng, Christine M. Haynes, Michael D. YuAuditing studies have shifted the research focus from the audit firm level to the individual audit partner level in recent years. Motivated by the call from Lennox and Wu (2018…
1348
The relationship between justice perceptions and organizational commitment among alternative work arrangement participants and non-participants
Leslie H. Blix, Marc Ortegren, Kate Sorensen, Brandon VagnerThe purpose of this paper is to examine the effect of auditor alternative work arrangement (AWA) participants’ and non-participants’ perceptions of procedural and distributive…
548
ISSN:
0268-6902Online date, start – end:
1986Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Professor Jie Zhou