Experimental evidence on external auditor reliance on the internal audit
Sign Up to like & getrecommendations! Published in 2019 at "Review of Managerial Science"
DOI: 10.1007/s11846-018-0285-0
Abstract: With the revised version of ISA 610 (revised 2013), external auditors now face both requirements and guidance addressing their responsibilities when relying on the internal audit function (IAF). The reliance decision of an external auditor… read more here.
Keywords: external auditor; audit; external auditors; reliance ... See more keywords
The impact of labour unions on external auditor selection and audit scope: evidence from the Korean market
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DOI: 10.1080/00036846.2017.1296546
Abstract: ABSTRACT We examine whether labour unions influence external auditor selection and audit scope. As a major user group of financial information, labour unions likely demand financial information of high quality and thus high-quality audits. As… read more here.
Keywords: quality; auditor selection; external auditor; selection audit ... See more keywords
The impact of audit committee, CEO, and external auditor quality on the quality of financial reporting
Sign Up to like & getrecommendations! Published in 2019 at "Corporate Governance"
DOI: 10.1108/cg-07-2019-0204
Abstract: This paper aims to explore the influence of corporate governance (CG) components on the quality of financial reporting (QFR). The components investigated are the Audit Committee (AC), CEO and external auditor quality. The study also… read more here.
Keywords: quality; external auditor; ceo external; auditor quality ... See more keywords
The External Auditor’s Rotation Practices in Oman
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DOI: 10.36941/ajis-2021-0069
Abstract: Auditing is an important aspect in organizations as it helps in preventing frauds, analysis of business operations, detecting operational defects and maintaining of accounting irregularities. The audit committee is also responsible in considering identification of… read more here.
Keywords: external auditor; practices oman; auditor rotation; rotation practices ... See more keywords