We investigate the relationship between future financial statement restatements and audit
report lags. Audit report lags are defined as the number of days between the fiscal year-end …

Purpose–The purpose of this paper is to address the impact of ethical culture on audit
quality under conditions of time budget pressure. The study also tests the relationship …

Purpose This study aims to understand the behavior of internal auditors towards quality and
analyze if some organizational and individual factors influence internal audit quality …

Auditor independence, which has certainly been one of the most addressed topics in
auditing literature, is a complex and ambiguous construct that can be analyzed along two …

Inspectors frequently identify deficiencies on global group audits (GGAs) attributed to
problems in coordination and communication among the multiple participating firms. As …

Intrinsic motivation is generally thought to be positively associated with performance on a
variety of tasks. However, there is only sparse experimental evidence supporting this idea …

This study advances several propositions about the effects of time pressure on individuals'
belief revisions within a pressure-arousal-effort-performance framework. There is a …

Using detailed data for fieldwork hours and audit hours by rank from audit engagements in
Korea, we examine whether audits conducted under workload imbalance, proxied by busy …

The study investigates the key factors affecting the professional skepticism of independent
auditors in Vietnam. The factors that are studied in this research include knowledge and …

This research investigates the effect on audit quality of concentrated public company
financial statement filing deadlines in audit offices. Audit offices must effectively manage …