Exploring the impact of organizational culture on governance transparency in audit firms: evidence from the United Arab Emirates emerging market
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DOI: 10.1108/jaar-06-2023-0170
Abstract: PurposeThis study investigates the impact of organizational culture on the governance transparency of audit firms operating in the emerging market of the United Arab Emirates. The study unpacks how organizational culture influences audit firms' perceptions… read more here.
Keywords: transparency; culture; audit firms; governance ... See more keywords
Organizational resilience of audit firms – evidence from the outbreak of the COVID-19
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DOI: 10.1108/jaar-06-2023-0185
Abstract: PurposeThis paper examines the organizational resilience of audit firms during the early stages of COVID-19. The unexpected restrictions placed on travel and on-site working created unanticipated barriers for auditors in Hong Kong. The authors expect… read more here.
Keywords: auditor; resilience audit; audit firms; organizational resilience ... See more keywords
Does the adoption of artificial intelligence by audit firms and their clients affect audit quality and efficiency? Evidence from China
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DOI: 10.1108/maj-03-2023-3846
Abstract: Purpose This study aims to examine whether the adoption of artificial intelligence (AI) by audit firms and their clients affects audit efficiency and audit quality. Design/methodology/approach This study empirically examines the abovementioned research question based… read more here.
Keywords: efficiency; audit quality; audit firms; firms clients ... See more keywords
Does audit quality affect auditors’ career development? Evidence from Chinese audit firms’ demise
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DOI: 10.1108/maj-11-2023-4134
Abstract: Purpose This study aims to test the effect of individual audit quality on career advancement the audit labour market. Design/methodology/approach This paper uses data on auditors from two collapsed audit firms in China, namely, Ruihua… read more here.
Keywords: quality; effect; audit quality; auditors career ... See more keywords
Are Audit Firms' Compensation Policies Associated with Audit Quality?
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DOI: 10.1111/1911-3846.12528
Abstract: We examine how compensation policies of audit firms are associated with audit quality. Specifically, we investigate the effects of the ratio of variable to fixed compensation and the size of the basis for profit sharing… read more here.
Keywords: audit quality; profit; compensation policies; compensation ... See more keywords