Purpose This paper aims to focus on the relationship between audit committees, external
auditors and internal control systems (ICS) and strives to point out mutual influences …

Purpose This study aims to investigate the moderating effect of the COVID-19 epidemic on
the relationship between key audit matter (KAM) and auditing quality. Design/methodology …

Purpose The objective of this study is to present novel evidence regarding the impact of the
Key Audit Matters (KAM) disclosure requirements of International Standard on Auditing–701 …

Purpose This study aims to explore the auditors' responses to the COVID-19 pandemic in
Egypt, with a focus on how their demographic characteristics–specifically gender, work …

Purpose This study examines the impact of audit partner tenure on Key Audit Matters (KAM)
disclosures within Gulf Cooperation Council (GCC) countries. It explores how Hofstede's …

Purpose This paper aims to examine the link between audit (or) type and restatements in
Egypt, a complex and multifaceted auditing market. The usual big 4 versus non-big 4 …

Purpose The objective of this paper is to investigate the digital transformation (DT) trends in
higher education institutes (HEI)(from 2010 to 2023) and examine the role of upcoming …

The board of directors appoints the audit committee to assess the financial performance of
the firm. The audit committee uses reports provided by audit firms, such as Form 10Ks, and …

Does expanded disclosure in the audit report involve unintended consequences? Evidence
from tax avoidance | Emerald Insight Books and journals Case studies Expert Briefings Open …

Humanitarian crises caused by war, natural disasters, famine, or disease outbreaks are
growing globally and are persistent human tragedies threatening human health, safety, and …