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This paper seeks to determine Canadian professional accountants' attitudes to similar independence threatening situations, and whether these attitudes remain constant or change over time, thus adding an important longitudinal dimension to prior research. Questionnaires administered in 1986 and...
To answer the question, two approaches have been adopted: a series of interviews with insurance brokers and a Big Six audit partner, and an economic analysis of the factors limiting insurability as it applies to the audit services market. The results of the interviews suggest that there is a...
A vital concern to the international auditing community is the litigation risk created by the ‘expectations gap’, the existence of potential differences between societal views of the scope of auditor responsibility and those of audit professionals. The focus of this study is to investigate the...
The purpose of this paper is to investigate the nature and extent of the use of audit automation by audit firms in the UK and the US. In particular, the paper seeks to identify the significant differences between practices in the two countries. The authors argue in the paper that there are two...
This interview‐based research is exploratory in nature and seeks to determine whether or not an audit expectations gap exists in the public sector of Bangladesh. Various audit concepts are employed to test whether the perceptions of the auditors in the office of the Comptroller and Auditor...
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