This paper synthesizes research on audit firm culture (AFC) over the past decade, reviewing
recent developments in research on factors instilling culture in audit firms, and how culture …

Client-and auditor-related attributes are well-documented determinants of audit pricing, but
the number of empirical archival studies investigating the effects of external factors on audit …

Financial reporting quality can benefit from companies and auditors using artificial
intelligence (AI) in complex and subjective financial reporting areas. However, benefits will …

As in many other countries, the UK Government responded to the spread of the Covid 19
virus by announcing a stay-at-home policy that came into effect on 23rd March, 2020. The …

Nothing is arguably more important in auditing practice, regulation, and research than the
concept of audit quality. Yet, despite its centrality to the understanding of auditing, defining it …

This study aims to recognize the sustainability independence of the Jordanian Association of
Certified Public Accountants (JACPA/JCPA) and its impact on the credibility gap of the …

Purpose The purpose of this study is to investigate the relationship between characteristics
of information communication technology (ICT, adoption, confidence, competency and …

Businesses harness the power of natural language processing (NLP) to automate processes
and make data-driven decisions. However, NLP raises concerns on a number of fronts due …

Accounting research finds that staff auditors, who increasingly interact with high-level client
management, maintain positions of lower power in auditor–client interactions. We conducted …

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) …