A Model and Literature Review of Professional Skepticism in Auditing | AUDITING: A Journal of
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This article presents a literature review of 49 empirical studies on key audit matter (KAM)
disclosure in audit reports. The study involves a structured literature review on KAM …

The ongoing digitization of the economy presents challenges and opportunities for the
auditing profession and requires both auditors and their clients to adapt. Against the …

We evaluate and summarize the large body of audit fee research and use meta‐analysis to
test the combined effect of the most commonly used independent variables. The perspective …

Since the mid-1990s risk management has undergone a dramatic expansion in its reach
and significance, being transformed from an aspect of management control to become a …

This study focuses on the recent development in audit technologies, ie, the rise of Big Data
and Analytics (BDA) tools, and how auditors make use of them in audits. While prior audit …

The purpose of this article is to provide an overview of the literature on what we currently
know about the costs and benefits of auditing private company accounts. Our main …

This study examines whether a company's business strategy is an underlying determinant of
the strength of its internal control over financial reporting (ICFR) and auditors' internal control …

The adoption of business risk audit (BRA) approaches during the 1990s by several leading
audit firms has been the subject of considerable scrutiny and commentary. Under BRA, the …

This paper examines how the processes of coordinating a multinational audit impacts, and is
effected by, the structuration of globalization. Using a detailed field study of an audit …