This paper aims to (1) analyze the profiles of transgressors (detected evaders); (2) examine reason(s) that triggered a tax audit, causes of tax evasion, audit timeframe and tax penalty charged; and (3) to assess if tax auditors followed the guidelines as stated in the ‘Tax Audit Framework’ when conducting tax audits. In 2011, the Inland Revenue Board Malaysia (IRBM) had audited and finalized 5...

This study investigates the nature and extent to which managerial attitudes influence fraud risk perceptions, observations and experiences of audit partners. Using a sample of 5,603 client acceptance and audit continuance assessments at a Big Four audit firm in the Netherlands, this study finds that: (1) manager integrity, honesty, and ethics are considered by audit partners to be of highest im...

Evaluating a potential client is an expensive undertaking. Potential clients are evaluated through extensive interviews, evaluation by in-house industry experts, and preliminary audit planning. The audit partner uses prior experience to make judgments about a prospective client. Decisions about a client have long lasting implications for the auditor and the client. Case-based reasoning is an in...

Attracting institutional shareholders in stock markets has drawn the attention of financial market regulators and researchers. Globally, governments are trying to attract investors by reducing information asymmetry improving governance transparency, order produce a high-quality reporting system. Hence, this study investigates impact systems quality (FRSQ) on ownership. It uses all non-financial...

Audit delay is defined as the length of time for completion audit starting from closing date financial year until issuance statements. This study was conducted to provide empirical evidence effect profitability and solvency on with firm size a moderating variable. The sample this uses manufacturing companies in consumer goods industry sector that are listed Indonesia Stock Exchange (IDX) 2019-2...

This study analyzes the impact of auditing on financial performance insurance companies in Kosovo. The data that are used for period 2015-2020. panel type. Through Gretl software, with OLS we tested our hypotheses. As a dependent variable (measure performance) ROA, while as independent variables took leverage, firm age, size, capital, tangible assets, liquidity and growth. We also ROA ratio spe...

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...