This study investigates if a gender effect exists on the audit fees associated with presence of women in roles closely related to process. The analysis is based largest European corporations studied between 2016 and 2018. results show that firms female chief financial officers more directors committee pay significantly lower than other firms. However, for remaining variables (audit partner, cha...

SUMMARY Audit firms rely on audit teams where memberships are frequently shared, shifted, and dissolved. In practice, this means that many auditors part of multiple engagement for a given period time. This paper examines why when such team (MTMs) may lead to engage in quality-threatening behaviors. We analyze data from survey 202 auditors—ranging assistants partners—working at Dutch firms. Our ...

On December 20, 2004, a working group of representatives from the major accounting firms in the U.S.A. outlined a suggested framework for evaluating manual and automated process/ transaction level, and information technology general control (“ITGC”) exceptions and deficiencies, in the context of ‘AUDITING STANDARD No. 2 – An Audit of Internal Control Over Financial Reporting Performed in Conjun...

SUMMARY This study draws on human capital theory to measure the quality of accounting personnel based their education level and investigate whether client firm’s affects auditors’ assessment audit risk by examining outcomes. It shows that auditors charge higher fees are more likely make adjustments for companies whose have a lower education. The relationship between (audit adjustments) is robus...

Early efforts regarding research on a new area of interest are, by nature, exploratory. Before theoretical models can be built and before meaningful empirical research can be performed, a careful process of identifying the appropriate research questions and problems must be undertaken. This is the current state of research regarding the relatively new area of the continuous audit (CA). Though t...

This study assessed whether board and audit effectiveness reduce financial constraint of the non-financial firms in Nigeria. The KZ index was used to measure constraint, gender diversity independence committee were adopted as determinants audit. Using data extracted from annual reports all 87 listed Nigerian Stock Exchange (NSE), analysis done by running descriptive statistics, correlation regr...

In many organizations, especially those dealing with services, customer satisfaction is considered a challenge (Pula, 2022). The study grounded in the theory of and service quality. purpose this to examine relationship between quality at local independent auditing firms satisfaction. Between September October 2022, general accounting chief departments will be surveyed. There were 250 respondent...

Spreadsheet audit and review procedures are an essential part of almost all City of London financial transactions. Structured processes are used to discover errors in large financial spreadsheets underpinning major transactions of all types. Serious errors are routinely found and are fed back to model development teams generally under conditions of extreme time urgency. Corrected models form th...