SUMMARY This article summarizes and reflects on the implications of published study “Employee Satisfaction Work-Life Balance in Accounting Firms Audit Quality” (Khavis Krishnan 2021), which examines link between employee satisfaction, work-life balance, audit quality within accounting firms. The uses employee-level reviews from Glassdoor.com to examine how firms are perceived by their employees...

Background: Evolution of the audit profession and its ability to gain public trust will depend on compliance with code of professional ethics. Fraudulent activities indicate the weakness of the ruling ethical values in work and training environment. The purpose of the present study is to investigate the relationship between emotional intelligence, ethical climates and ethical values of companie...

We analyze the potential benefits that firms can realize from implementing technology specifically aimed at monitoring the effectiveness of their internal control systems. The Committee of Sponsoring Organizations of the Treadway Commission asserts that effective internal control monitoring should enhance the efficiency of internal control processes, and in turn, the assurance over such process...

Relying on XML and Web Service technologies under Service-Oriented Architecture (SOA) environments, this paper presents a model for continuous auditing on internal control, referred to as Collaborative Continuous Auditing Model (CCAM). By the wrapping of data transformation components with Enterprise Resource Planning databases, software venders can provide schema-matching services for the clie...

This study examines whether China’s weak institutional environment results in lower-quality audits by the Big 4 firms. We find that the Big 4 assign their less experienced partners to companies that are listed only in China compared with clients cross-listed in Hong Kong. The Big 4 are less likely to issue modified audit reports, and they charge lower audit fees for clients that are listed only...