After the occurrence of numerous worldwide financial scandals, the importance of related issues such as internal control and information security has greatly increased. An internal control framework that can be applied within an enterprise resource planning (ERP) system is developed in this study. A literature review is first conducted to examine the necessary forms of internal control in infor...

This study provides both survey and experimental evidence to consider how the interaction between staff-level auditors and client management may affect the auditors’ perceptions and influence their decisions regarding the collection of audit evidence. During fieldwork, staff-level auditors have extensive interaction with client management. Survey evidence suggests that these staff-level auditor...

This study examines whether perceived ethical climate of the firm, exposure to ethics and moral reasoning have an influence on the ethical judgement of auditors in Malaysia. Analysis suggests that all three factors have positive and significant influence on the ethical judgement of auditors. This study also finds that the moral reasoning of majority of the auditors in Malaysia is contained with...

and two anonymous auditors for their helpful comments. ABSTRACT Previous field research suggests that there is an increasing need for auditors to rely more extensively on enquiry based evidence. This study investigates how using various theory-and practice-based based interventions can lead to a more rigorous enquiry process. Based on psycholo gy theory on planning and on goal setting, as well ...

Purpose – The purpose of this study is to examine whether client-specific litigation risk affects the audit quality differentiation between Big N and non-Big N auditors. Specifically, we examine whether higher quality audits of Big N auditors relative to nonBig auditors is more pronounced for clients with high litigation risk than for clients with low litigation risk. Design/methodology/approac...