In a matter of weeks, in early 2020, the outbreak of the COVID-19 pandemic changed the
world as we knew it. Businesses were shut, pausing human lives and placing economies at …

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 This study aims to collect new empirical evidence to determine how different forms
of ownership structure responded to the recent COVID-19 crisis. In light of this tragedy, it …

With the spread of the COVID-19 pandemic, the accounting and auditing profession has
been exposed to additional risks, challenges, and serious threats that affect audit quality; …

Purpose Motivated by the disastrous impact of COVID-19 on the world's economies, the
purpose of this study is to examine its effect on the association between auditor industry …

Purpose The purpose of this paper is to provide new scientific knowledge concerning the
impact of the Covid-19 pandemic on auditing quality as determined by audit fees for both …

Purpose The COVID-19 pandemic has introduced new challenges for auditors to provide
high-quality audits. These challenges pose interesting questions about the ability of auditors …

Purpose The objective of this paper is to synthesize and extend the existing understanding
of social health accounting (SHA) literature within the perspectives of social health …

Purpose Audit consortium of joint and dual audits is one of the most controversial
mechanisms aimed at improving audit quality and resolving several related debatable …

Purpose This study aims to examine the impact of the COVID-19 pandemic on the
relationship between auditors' work stress and client participation with audit quality (AQ) …