Understanding Audit Quality & Talent Management of Auditors in Practice through Content Analysis & Interviews

The drivers of audit quality: auditors’ perceptions

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...

P23: Use of Business Process through Talent Management

The rapid change in business globalization has developed huge challenges for an organization to maintain sustainable innovation and growth. The change in economic condition increases the interest of business process reengineering to sustain growth and make progressive firm in the world, but 70% organizations in the world have failed to achieve the benefit of business process reengineering (BPR)...

Is Audit Behavior Contagious? Teamwork Experience and Audit Quality by Individual Auditors

In this paper, we demonstrate that bad audit behavior is transmitted through the teamwork experience of individual auditors. We find that auditors who have previously worked in a team (team auditors) with those who are sanctioned by the regulators for audit failure (contagious auditors) are more likely to issue lenient audit opinions, and their audited accounting numbers are more likely to be d...

Auditors’ Work Stress and Audit Quality with Emphasis on Abnormal Audit fees , Initail Audit and the Conservatism

Due to the nature of their jobs, auditors are exposed to stress-providing factors which have a strong influence on theirs functions. The most destructive result of stress on the auditorchr('39')s function is the unfavorable quality of the work done by them. Therefore, behavioral factors such as stress will significantly affect the job performance of auditors. Poor job performance reduces audit ...