Articles with "remote auditing" as a keyword



Enhancing audit quality in non-Big 4 firms: the role of remote auditing and audit staff capabilities

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Published in 2024 at "Journal of Financial Reporting and Accounting"

DOI: 10.1108/jfra-11-2023-0653

Abstract: Purpose The purpose of this study is to explore the impact of remote auditing on audit quality in non-Big 4 firms in Jordan. It also examines the role of auditors’ capabilities in this relationship, emphasizing… read more here.

Keywords: audit quality; remote auditing; non big; audit ... See more keywords

The impact of remote auditing on audit quality: the moderating role of technology readiness

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Published in 2024 at "Managerial Auditing Journal"

DOI: 10.1108/maj-02-2024-4210

Abstract: Purpose This study aims to investigate the impact of remote auditing on audit quality and explore the moderating role of both the client’s and the audit firm’s technology readiness in this interaction. Design/methodology/approach Data was… read more here.

Keywords: technology; audit quality; remote auditing; audit ... See more keywords