Zobrazeno 1 - 6
of 6
pro vyhledávání: '"Medhat Endrawes"'
Publikováno v:
Meditari Accountancy Research. 31:381-399
Purpose This study aims to examine whether accountability and culture have an impact on auditors’ professional scepticism. It also examines whether culture moderates the effect of accountability on auditors’ professional scepticism. Design/method
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::e5aabbb2c367bf7d13d318fb86ea6e62
https://doi.org/10.1108/medar-08-2020-0986
https://doi.org/10.1108/medar-08-2020-0986
Publikováno v:
International Journal of Auditing. 25:733-750
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::11f43a4f953ed714a3276b214e7116c5
https://doi.org/10.1111/ijau.12246
https://doi.org/10.1111/ijau.12246
Publikováno v:
Accounting & Finance. 60:2361-2395
Financial statement comparability enables weighing the similarities and differences in financial performance between firms. Prior studies mainly focus on the role of accounting standards in the production of comparability, but the role of economic ag
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::3f54f6d4f1f013bd711bd0c7c2055c90
https://doi.org/10.1111/acfi.12354
https://doi.org/10.1111/acfi.12354
Publikováno v:
Australian Accounting Review. 27:368-381
This study investigates the impact of audit partner rotation on audit quality and whether industry specialisation moderates such a relationship. The results of this study show that audit partner rotation can enhance audit quality but only when both t
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::ca7f23dbe16249ad1e98d25eda4bec9f
https://doi.org/10.1111/auar.12150
https://doi.org/10.1111/auar.12150
Publikováno v:
Scopus-Elsevier
This study examines the effects of personal values on ethical judgments of auditors in Kenya in relation to an auditor-client conflict scenario. It utilizes Schwartz’s (1992) personal value theory and measures ethical judgments by using both single
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::39cbeb4121f68c3046ac315a4b83c581
http://www.scopus.com/inward/record.url?eid=2-s2.0-84941142135&partnerID=MN8TOARS
http://www.scopus.com/inward/record.url?eid=2-s2.0-84941142135&partnerID=MN8TOARS
Publikováno v:
Scopus-Elsevier
This paper examines how industry specialization and the size of the client affect time pressure to complete an audit. The study used a sample size of 70 auditors to examine their perceptions of time pressure in different scenarios. The results of the
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::a3e29408e9d6118871f0a1890847307c
http://www.scopus.com/inward/record.url?eid=2-s2.0-84936095689&partnerID=MN8TOARS
http://www.scopus.com/inward/record.url?eid=2-s2.0-84936095689&partnerID=MN8TOARS