Table of contents
Secrecy culture, client importance, and auditor reporting behavior: an international study
Brian M. Lam, Phyllis Lai Lan Mo, Md Jahidur RahmanThis study aims to investigate whether auditors compromise their independence for economically important clients in countries with a secrecy culture.
210
The effect of the internal audit function’s perceived assurance versus advisory purpose on the external auditor’s reliance decision
Dereck Barr-Pulliam, Marc Eulerich, Nicole Ratzinger-SakelThis study aims to examine the extent to which external auditors (EAs) use the work of the internal audit function (IAF) based on the purpose of its primary activities. The…
496
The power of institutional investors: empirical evidence on their role in investment in internal audit function
Adel Ali Al-QadasiInstitutional investors are major shareholders in publicly traded firms and play crucial roles in the financial and governance aspects of these firms. Despite their importance…
215
Stressors–performance relationship in public accounting firms: a quasi-longitudinal study
Adrien BonacheThis study aims to examine the changes in the correlations between stressors and performance in French chartered and accounting firms.
142
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ISSN:
0268-6902Online date, start – end:
1986Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Professor Jie Zhou