Table of contents
Effects of qualitative factors and auditors’ personal characteristics on materiality judgments
Mohamed Abdel Aziz Hegazy, Samar SalamaThe purpose of this paper is to investigate the effect of qualitative materiality factors on auditors’ assessment of materiality and the determination of the type of the auditors’…
1304
Insights into neo-institutional theory in accounting and auditing regulation research
Elina HaapamäkiNeo-institutional theory (NIT) has strengthened its position as one of the theories and frameworks used to investigate accounting as organizational, legislative, social and…
851
The coherence of the auditor-client relationship quality and auditor tenure with client’s perceptions on added-value in SME audits: a sociological perspective
Niels van Nieuw Amerongen, Erdi Coskun, Joost van Buuren, Hans B. DuitsThe purpose of this paper is gaining more insight into the impact of the strength of the auditor–client relationship on the client’s perceptions about added-value of the auditor…
800
Analyst forecasting during COVID-19 pandemic
Rubin Hao, Jing Xue, Ling Na Belinda Yau, Chunqiu ZhangThis study aims to examine the characteristics of financial analysts’ earnings forecasts after COVID-19 outbroke in the USA. Specifically, the authors examine how financial…
1062
ISSN:
0268-6902Online date, start – end:
1986Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Professor Jie Zhou