Auditor's Communication Identity in Carrying Out Audit Tasks

Development of commercialization of audit profession in iran: an analysis of auditors identity

Development of audit markets and increasing firm’s competition has increased the willingness to commercialization. The motivation for professional and organizational survival is one of the most important and effective factors on this issue. In contrast to previous studies that target the commercialization results of auditing institutions, the present study investigates the effect of potential f...

Matching electronic communication media and audit tasks

Increasing marketplace demand for real-time reporting of business information is inevitably leading to the requirement for more frequent assurance from auditors over the accuracy and reliability of such information. The frequency and speed with which auditors must provide assurance, coupled with the global dispersion of business clients, place more demand on the use of electronic communication ...

The drivers of audit quality: auditors’ perceptions

Self-Selection of Auditors and Audit Pricing in Private Firms

Prior research has examined audit pricing for publicly held firms and provided some evidence of a Big 8 premium in pricing. We investigate audit pricing among private firms, and provide evidence that private firms do not pay such a premium on average. The relatively greater degree of dispersion in auditor choice (between Big 5 and non-Big 5 auditors) in our large sample of privately held audit ...

Auditors Evaluations of Uncertain Audit Evidence: Belief Functions versus Probabilities

Recently, Shafer and Srivastava [1], Srivastava and Shafer [2], Srivastava [3]-[4], and Van den Acker [5] have identified appealing features of belief function evidential networks. These networks can express the support that audit evidence provides for assertions, accounts and financial statements. These networks can also aggregate many pieces of evidence into an overall level of support for a ...