Abstract he audit function in a corporate model can be a defective tool in monitoring
executive management. Arguably, the Sarbanes-–Oxley Act (SOX) inadvertently has placed …

The purpose of our research is to determine the relationship approach that clients (buyers)
prefer to have with their financial auditors (sellers). The relationship between clients and …

Purpose–The purpose of this paper is to determine if self-serving bias affects audit client
satisfaction level with their audit firm. Design/methodology/approach–A 2× 2 between …

We report on a survey study of auditor–client relationship problems in an under-developed
audit market in Bahrain. The study investigates client perspectives and views on important …

Purpose: This article introduces the innovative concept of the “organizational stress
test”(OST), a methodology designed to address the limitations of traditional audit processes …

As financial statements continue to contain more estimates and audit programs rely more on
enquiry-based evidence, there is an increasing need to understand whether the process of …

This study examines external auditors lived experiences on the use of the analytical
procedure (AP), drawing on interpretative perspective. Interviews of 14 experts conducted …

[EN] The inspection of the archives has existed since ancient times, especially because the
administrations wanted to be aware of their proper functioning. In the 21st century, with the …

The introduction of standardized quality systems and their development into quality
management systems offers the opportunity to evaluate the organizational quality of …

La inspección de los archivos ha existido desde época antigua, especialmente porque las
administraciones querían tener conocimiento de su correcto funcionamiento. En el siglo XXI …