This paper reviews the accounting and educational literature, focusing on the supply of and
demand for the accounting professional's competencies. Its main objective is to identify the …

This paper reviews accounting education literature with a focus on the supply of and
demand for accounting professional's competencies. Its main objective is to determine which …

This study focuses on soft skills development as part of continuing professional education
(CPE) for early-career internal auditors. Prior research identifies the soft skills that …

In accordance with ISA 240, it is the responsibility of external auditors to obtain reasonable
assurance that financial statements are free from material misstatement, whether caused by …

Purpose The present study aims to assess different intelligence types' effect on the auditor's
organizational performance (OP) with the mediatory role of social capital (SC) in Iraq …

Open Innovation (OI) models have been studied in many fields. However, the challenges
and opportunities of a possible OI paradigm application in external auditing have been …

Developing early career professional auditors at work: What are the determinants of success? |
Emerald Insight Books and journals Case studies Expert Briefings Open Access Publish with …

Abstract Using Attribution Theory, this study aims to examine several predictor variables
such as independence, objectivity, professional skepticism, and the ability and experience of …

This study used semi-structured interviews with twenty-four external auditors to explore how
they perceive and use fraud factors when assessing fraudulent financial reporting risk in …

This study investigates auditor attributes that may influence an auditor's judgment in a
financial audit. The purpose of this study is specified to show the impact of auditor's …