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Despite its importance, we have little knowledge of how auditors consider individual risk factors, or attributes, in evaluating the control environment of a client (SAS 55). This exploratory study examines auditor weighting of control environment factors under varying client conditions. Further,...
Committees, commissions, and regulatory authorities in the US, the UK, Canada and Australia have identified the corporate audit committee as a key component of effective corporate government. Categorizations of the responsibilities frequently assigned audit committees have been prepared by...
The purpose of the paper is to demonstrate that there are fundamental differences in perceptions of internal audit quality between many would be providers of internal audit services and their prospective clients. The findings are based on a national survey of internal audit within the United...
The relevance of environmental issues for financial reporting and financial auditing is a matter of concern for many individual accountants and auditors, and for professional bodies and regulatory agencies in the UK and elsewhere. This paper reports on a large scale survey of audit practitioners...
Most national audit markets are dominated by a few relatively equal‐sized international audit firms. The likelihood of collusive behaviour in the market for audits is affected by the combined market share of the leading audit firms. This paper provides empirical evidence on the structure of the...
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