Existence of the audit expectation gap and its impact on stakeholders' confidence: The moderating role of the financial reporting council

T Akther, F Xu - International Journal of Financial Studies, 2020 - mdpi.com
This paper empirically emphasizes the existence of the audit expectation gap and its impact
on stakeholders' confidence, moderated by the active role of the financial reporting council …

Influence of blockchain and artificial intelligence on audit quality: Evidence from Turkey

KS Qader, K Cek - Heliyon, 2024 - cell.com
This study aims to investigate the influence of blockchain and artificial intelligence on the
audit quality of firms from Turkey. Primary data from 300 respondents are collected through …

A partial least-squares structural equation modeling approach to investigate the audit expectation gap and its impact on investor confidence: perspectives from a …

F Xu, T Akther - Sustainability, 2019 - mdpi.com
The aim of this study is to empirically explore the existence of the audit expectation gap and
its impact on investors' confidence. As a maiden attempt to assess these relationships, we …

[PDF][PDF] Auditor tenure, audit firm rotation and audit quality: A

HK Qawqzeh, WA Endut, N Rashid… - International Journal of …, 2018 - academia.edu
Global audit market is facing several trends and reforms. The aim of these reform is to
development the competition in the market of an audit and improve quality of the audit by …

The follow up of auditing results, accountability of financial reporting and mediating effect of financial loss rate: an empirical study in Indonesian local governments

M Din, I Ghozali, T Achmad - 2017 - um.edu.mt
This study aimed to analyze the effect of the follow-up of financial investigation results on the
financial reporting accountability and to examine the influence of follow-up of financial …

[PDF][PDF] Determinants of auditor independence: a comparison of the perceptions of auditors and non-auditors in Lagos, Nigeria

UN Akpom, YO Dimkpah - Journal of Finance and Accountancy, 2013 - Citeseer
Audit independence refers to the ability of the external auditor to act with integrity and
impartiality during his/her auditing functions. Public opinions about audit independence are …

[PDF][PDF] The effects of work experience, ethical profession, and auditor independence on auditing performance of supervisory agency in central sulawesi Indonesia

M Natsir, A Pattawe, N Haris, F Zahra - Academy of …, 2021 - researchgate.net
The research objective was to examine and analyze the effect of work experience,
professional ethics, and independence on auditor performance. Meanwhile, the long-term …

School ties between external auditors and audit committee: evidence from the audit fee in Indonesia

I Harymawan, N Sani, A Minanurohman… - Journal of Accounting in …, 2025 - emerald.com
Purpose This study examines the relationship between school ties among external auditors
and audit committee members, and their joint impact on audit fee. We also examine how the …

[PDF][PDF] Auditors independence and audit quality in Nigeria

BE Bassey, OE Ubi, A Olatunbosun, EU Asi… - Journal of critical …, 2020 - researchgate.net
This study was basically conducted to ascertain possible connections between audit
independence and quality of auditing in Nigeria. The objectives were centered on assessing …

[PDF][PDF] Quality of accounting information and internal audit characteristics in Nigeria

O Ogundana, S Ojeka, M Ojua… - Journal of modern …, 2017 - researchgate.net
The basic goal of accounting is to provide quality accounting information that will aid reliable
decision-making. The quality level of this accounting information comes from the company's …