International Journal of Auditing - AZ
- Coordination challenges in implementing the three lines of defense model
- Financial versus operating liability leverage and audit fees
- Quo vadis, internal auditing? A vision for internal auditing in 2030
- The audit committee chair's abilities: Beyond financial expertise
- Exploring the conceptual structure of the auditing discipline through co‐word analysis: An international perspective
- Clash of corporate governance logics obscuring auditor independence
- Determinants of auditor choice: Review of the empirical literature
- Uncertain tax benefits, international tax risk, and audit specialization: Evidence from US multinational firms
- Why are auditors blamed when something goes wrong? Experimental evidence
- Design and Implementation of Continuous Monitoring and Auditing in SAP Enterprise Resource Planning
- The super‐auditor, perpetual beta and pervasive performativity
- The Effect of Internal Audit Function Quality and Internal Audit Contribution to External Audit on Audit Fees
- Determinants and consequences of auditor‐provided tax services: A systematic review of the international literature
- The quality of other assurance services supplied by accounting firms: Evidence from independent expert reports
- Audit firm transparency disclosures and audit quality
- Nudging auditors' unconscious to improve performance on an accounting estimate task
- Compromising your morals: The perils of new beginnings as an auditor
- Institutional Investor Trading Around Auditor's Going Concern Modified Opinions: An Analysis of Mutual Funds and Pension Funds
- Deciding factors in cooperation and trust between internal and external auditors in organizations: An exploratory analysis
- How do audit team industry and client‐specific experience impact audit effort and audit fees?
- Impacts of combined assurance on integrated, sustainability and financial reporting qualities: Evidence from listed companies in South Africa
- The effects of financial statement disaggregation on audit pricing
- CEO locality and audit fees
- Does the Form 20‐F reconciliation help ensure the financial reporting quality of cross‐listed IFRS firms? A comparison with cross‐listed non‐IFRS firms
- Using more effective instructional verbs to elevate auditors' professional scepticism
- Are abnormal audit fees informative about audit quality? The moderating role of office resource availability
- Investigating recent audit reform in the Australian context: An analysis of the KAM disclosures in audit reports 2017–2018
- Cybersecurity risks disclosure and implied audit risks: Evidence from audit fees
- Information environment and stock price synchronicity: Evidence from auditor characteristics
- The triggers and consequences of audit team stress: Qualitative evidence from engagement teams
- Managerial litigation risk and auditor choice
- Group audits and earnings informativeness
- Examining PCAOB disciplinary orders on small audit firms: Evidence from 2005 to 2018
- Industry specialist auditors and affiliated business groups: An examination of fee lowballing and audit quality
- The effect of mandatory audit firm rotation and the auditing and reporting standards on the auditor competition and audit fees relationship: Evidence from emerging markets
- Applying a new audit regulation: Reporting Key Audit Matters in Jordan
- Exploring the antecedents of internal auditors' voice in environmental issues: Implications from China
- Optimistic tone and audit fees: Some Australian evidence
- Fool's gold or value for money? The link between abnormal audit fees, audit firm type, fair‐value disclosures, and market valuation
- Auditor‐provided nonaudit services: Post‐EU‐regulation evidence from Denmark
- CEO compensation, corporate governance, and audit fees: Evidence from New Zealand
- Diffusion theory, transnational antecedents and International Standards on Auditing adoption around the world
- Auditors' interpretation of risk and the quality of analysts' earnings forecasts: Evidence from textual analysis of key audit matters
- Organization capital and audit fees around the world
- CEO power and audit fees: Evidence from Malaysia
- Affiliation of Indonesian audit firms with Big4 and second‐tier audit firms and the cost of debt
- Influence of auditor's gender, experience, rule observance attitudes and critical thinking disposition on materiality judgements
- Relational contracting theory and internal audit: Chief audit executives' perspectives on creating and strengthening trust by building credibility and clarity
- Real effects of reporting key audit matters on auditors' judgment and choice of action
- The auditor reputation cycle: A synthesis of the literature
- “Problem” directors and audit fees
- The role of audit committee chair tenure—A German perspective
- External auditors' reliance on management's experts: The effects of an early‐stage conversation and past auditor–client relationship
- Corporate reputation and stakeholder engagement: Do assurance quality and assurer attributes matter?
- Audit market concentration, legal regime, and audit fees: An international investigation
- Economic bonding, corporate governance and earnings management: Evidence from UK publicly traded family firms
- Internal audit function characteristics and external auditors' co‐sourcing in different institutional contexts
- The influence of construal of self on internal auditors' judgments on whistle‐blowing: Evidence from China
- Core earnings management: How do audit firms interact with classification shifting and accruals management?
- Internal audit: A case study of impact and quality of an internal control audit
- Engagement partner identification format and audit quality
- Is there an association between accounting firm ranks and audit quality? An examination of the top 100 accounting firms in China
- Auditor's responses to changes in risk
- Auditors' workload and audit quality under audit hour budget pressure: Evidence from the Korean audit market
- Do auditors change their individual style? Examining the effects of client importance and competition on auditors' influence on earnings comparability in China
- The impact of the Sarbanes–Oxley Section 404(b) exemption on earnings informativeness
- Do auditors account for firm‐level political risk?
- The homogeneity of BIG4 audit reports after the implementation of key audit matters in the context of fair value accounting
- Signing auditors' experience gap and the cost of capital: Evidence from China
- Auditors' Response to Different Reporting Environments: Experimental Evidence From the Quantity and Quality of Auditors' Evidence Demands in China
- External auditors' evaluation of a management's expert's credibility: Evidence from Australia
- Does human resource investment in internal controls and information technology improve audit efficiency?
- How U.S. audit committees oversee internal control over financial reporting
- The two sides of corporate social responsibility and the quality of internal control audit opinions
- Narrative disclosures, firm life cycle, and audit fees
- Are the Big 4 audit firms homogeneous? Further evidence from audit pricing
- Banks' voluntary disclosure in the audit committee reports, cost of equity and the mediating role of financial analysts
- The impact of assurance on compliance management systems on bank directors' decisions
- An exploratory study of the perceptions of auditors on the impact on Blockchain technology in the United Arab Emirates
- The link between trait and state professional skepticism: A review of the literature and a meta‐regression analysis
- The Time Dependence of Audit Firm Alumni Effects: Evidence from Audit Committees
- Priors in a Bayesian audit: How integration of existing information into the prior distribution can improve audit transparency and efficiency
- Is a client's corporate social responsibility performance a source of audit complexity?
- Abolition of mandated joint‐audit requirements: Impact on audit reporting lag in an emerging capital market
- Determinants of audit report lag: A meta‐analysis
- Media coverage of corporate social irresponsibility and audit fees: International evidence
- Outsourced internal audit function and real earnings management: The role of industry and firm expertise of external providers
- Government contracts and audit fees
- Exploratory insights into audit fee increases: A field study into board member perceptions of auditor pricing practices
- The effect of disclosing key audit matters and accounting standard precision on the audit expectation gap
- Audit practice: A straightforward trade or a complex system?
- Money laundering control systems, external auditor specialization and tax haven use: An empirical analysis of U.S. multinational financial corporations
- Determinants and consequences of auditor switching during fiscal year‐end audit fieldwork
- Audit partner busyness and cost of equity capital
- Voluntary sustainability assurance, capital constraint and cost of debt: International evidence
- Impact of remote audit on audit quality, audit efficiency, and auditors' job satisfaction
- Corporate choice of providers of voluntary carbon assurance
- Market reactions to the appointment of audit committee directors with financial and industry expertise in Germany
- Management earnings forecasts disaggregation and audit fees: International evidence
- How do investors perceive audit report lag? Evidence from the cost of equity