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
Are All Auditors the Same? KAM Topic Selection and Audit Procedure Choices in the United Kingdom
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DOI: 10.2308/jiar-2023-040
Abstract: We investigate whether and how audit partners differ in the auditing of key audit matters (KAMs) in expanded audit reports in the United Kingdom. Using hand-collected audit report data and manual categorization, we first present… read more here.
Keywords: kam topic; audit; united kingdom; selection audit ... See more keywords